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Search results for: Section 74

Allahabad HC's Order In Case of M/s Hindustan Pipes Sales vs. State of U.P.

GST Notice Uploaded Under Wrong Tab: Allahabad HC Allows Fresh Assessment Notice

The High Court of Allahabad has cancelled a GST demand order after discovering that important notices were posted in the wrong section of the Goods and Services Tax (GST) website. Because these notices were listed under ‘Additional Notices and Orders’ instead of the proper section labelled ‘Due Notices and Orders,’ the applicant was unable to […]

Jharkhand HC's Order in The Case of Limra Traders vs. The State of Jharkhand

Jharkhand HC: Tax Authorities Must Follow Due Process; Penalized for Violating Natural Justice

The state tax authorities have been asked by the Jharkhand High Court to follow due procedure while passing adjudication orders. The Division Bench of Chief Justice Ramachandra Rao and Justice Deepak Roshan remarked that “despite directions issued by the Court, it appears that State Tax authorities are continuing to conduct adjudication proceedings in utter disregard […]

Jaipur ITAT's Order in The Case of Santosh Kumar vs. ITO, Ward-4

Jaipur ITAT: Retail Business Gross Deposits Taxable at 8% U/S 44AD, Not Undisclosed Income

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the gross deposits of a retail business are taxable at 8% under Section 44AD of the Income Tax Act, 1961, rather than treating the entire amount as undisclosed income. During the Assessment Year (A.Y.) 2011–12, Santosh Kumar, a taxpayer who traded Kota Stones […]

Dehradun ITAT's Order for Uttarakhand Civil Aviation Development Authority vs. CIT (Exemption)

Dehradun ITAT Sets Aside 12AB Tax Exemption Rejection, Orders New Hearing

The Dehradun Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the rejection of a tax exemption registration under Section 12AB of the Income Tax Act, 1961, and ordered a fresh hearing. The Uttarakhand Civil Aviation Development Authority is a taxpayer engaged in developing tourism infrastructure, constructing helipads, and conducting emergency rescue operations […]

Calcutta HC's Order In Case of Md. Firoz vs. Assistant Commissioner Bally Salkia ors

Calcutta HC Upholds GSTIN Cancellation Over Non-Response to GST Notice and Lack of Business Presence

The Calcutta High Court, in a ruling, upheld the cancellation of a taxpayer’s GST registration after the taxpayer failed to respond to a Show Cause Notice (SCN) and was found to have no business presence at the registered address. The applicant, Md. Firoz had obtained GST registration for his business under the name “Domain Enterprises” […]

Gujarat HC's Order in The Case of M/S. Kapton Alloys Private Limited vs State of Gujarat

Gujarat HC Quashes GST Order for Adjudicating Authority’s Failure to Consider Taxpayer’s Hearing Request

A GST demand order issued against Kapton Alloys Private Limited has been set aside by the Gujarat High Court, citing a breach of the principles of natural justice. The court ruled that the adjudicating authority failed to provide a personal hearing, even after the taxpayer requested one. Under Articles 226 and 227 of the Constitution, […]

No Additional Powers for IT Officers in the Income Tax Bill 2025

No Additional Powers Granted to IT Officers in Income Tax Bill 2025

In the Central Board of Direct Taxes (CBDT), sources sought to clarify concerns raised about the Income Tax authorities being granted additional powers in the Income Tax Bill 2025, allowing them overriding access to electronic records, including emails, social media, and virtual digital spaces. Central Board of Direct Taxes (CBDT) cited that Section 132 of […]

Himachal Pradesh HC's Order In case of M/s R. T. Pharma vs. Union of India & Ors

HP HC: GSTR-9 and GSTR-9C Filing Before Amnesty Notification Date Can’t Be Denied a Late Fee Waiver

Taxpayers who filed their annual return (GSTR-9) and reconciliation statement (GSTR-9C) before the amnesty notification date can still avail of the late fee waiver benefit, the Himachal Pradesh High Court ruled. It was noted by the bench of Acting Chief Justice Tarlok Singh Chauhan and Justice Satyen Vaidya that the objective of the government for […]

Telangana HC's Order in Case of M/s. Bigleap Technologies and Solutions Pvt. Ltd. V/S State of Telangana & Others

Telangana HC: Unsigned GST SCNs and Orders Can’t Withstand Judicial Scrutiny

The Telangana High Court stated that GST show cause notices and orders lacking the proper officer’s signature cannot withstand judicial scrutiny. The Division Bench of Acting Chief Justice Sujoy Paul and Justice Renuka Yara noted that “since Rule and prescribed Forms mandate requirement of signature of Proper Officer, its violation makes the notice/order vulnerable. Any […]

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