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The Allahabad High Court on Wednesday imposed a fine of Rs. 10,000 on an Income Tax Department officer for not adhering to the natural justice while terminating the previous Assessment Order and initiating fresh proceedings under Section 263 of the Income Tax Act, 1961. The petitioner’s assessment was conducted under Section 143(3) of the Income […]
The Delhi High Court’s recent ruling in the case of Ashish Garg, the Proprietor of Shree Radhey Traders Vs the Assistant Commissioner of State Goods and Services Tax (SGST), Delhi Zone-7 Ward-82 in 2023 (7) TMI 1229, established that while the Revenue Department has the authority to cancel GST registration from retrospective date, such action […]
The Delhi High Court in its recent decision in the matter of M/S. Vikas Enterprises Vs. Commissioner of Central Tax (Gst), Delhi North & Anr. [2023 (8) Tmi 239- Delhi High Court], ordered to eliminate debit freeze on a bank account of a taxpayer wherein the directive was given by the superintendent. However, under the […]
On the grounds of the physical application for the refund under section 54 of the UP Goods and Service Tax Act, 2017 read with Rule 97-A of the UP GST Rules, 2017, the Allahabad High Court recently directed the GST Department to refund the amount. The Department must pay interest on the reimbursement that was […]
The Orissa High Court in a recent ruling clarified that a Goods and Services Tax (GST) appeal cannot be cancelled on non-supply of certified copies. The petitioner, M/s. Ashish Kumar Kar has submitted the writ petition and sought to cancel Form GST APL-02 released by the opposite party no. 2 on 17.05.2022 and the directive […]
In the matter of M/s. M.B.M. Steels vs. The Assistance Commissioner (ST), the Madras High Court stated that if the taxpayer received an inward supply from a non-existent taxpayer, the petitioner should be given an opportunity for a personal hearing before pursuing recovery action. The petitioner is a dealer of hardware and has a GST […]
The High Court of Delhi in the case of Kritika Agarwal Vs. Union of India and ORS. has ruled that GST Number cannot be cancelled just on the grounds of the direction of another authority. The petitioner is primarily aggrieved over her GST Registration cancellation. The petitioner has also requested reimbursement of Rs. 20,00,000 (Rupees […]
In a recent ruling, the Gujarat High Court said that the rejection instruction of Goods and Service Tax registration without giving the reason is inaccurate. Mr Pranav Trivedi and Mr Uchit Sheth were the counsel for the respondent and the petitioner respectively. The petitioner, Om Trading, operates the business of trading in base oil. He […]
Section 107 of the CGST Act would be the inbuilt procedure and would exclude the application of the limitation act, the Kerala High Court ruled. The act of limitation shall be subjected to be applied merely when the same would get extended to a certain law, the bench of Justice C.S Dias witnessed. The provisions […]
