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The Delhi High Court in a ruling has set aside a GST demand of Rs 2, 33, 46,912, crores, quoting the non-receipt of SCN and the inaccessibility of the GST portal following the death of the director and the forthcoming closure of the business. The applicant, Retrovis Fashion Pvt. Ltd challenged an order on April […]
The Bombay High Court has determined that Assessing Officers (AOs) must verify information before initiating reassessment proceedings based on faceless data. This ruling comes from a bench of Justices G.S. Kulkarni and Somasekhar Sundaresan, who underscored the importance of verification when AOs intend to act under Section 148 of the Income Tax Act, particularly when […]
It was ruled by the Telangana High Court in the case that the SCN should comprise the information on fraud, wilful misstatement, or suppression of facts for cancelling the GST registration as under Section 29(2)(e) of CGST Act, 2017. Justice Sujoy Paul and Justice N. Tukaramji marked that “Needless to mention that the show cause […]
The Punjab & Haryana High Court while indicating that the scheme of faceless assessment is applicable from the phase of SCN under section 148 as well as 148A, held that notice under section 148 could not be issued via the jurisdictional assessing officer post introduction of the faceless assessment scheme. As SCN has been issued […]
The Calcutta High Court asked the applicant to contest the order before the appellate authority as the failure to Receive show cause notice ( SCN ) u/s 73 of the Central Goods and Service Tax ( CGST ) Act 2017 was due to GST Portal Issue. The applicant Mitali Saha, filed the writ petition contesting […]
If an order is passed under section 148A(d) of the Income Tax Act in the lack of an appropriate sanction as per the provisions of Section 151 of the Income Tax Act, the order and the resulting notice u/s 148 shall need to be declared illegal, the Bombay High court ruled. The bench of Justice […]
The order cancelling the GST registration of the applicant has been quashed by the Delhi High Court and allowed the applicant to answer to the Show Cause Notice, as the mere allegation against the applicant is that it was discovered to be non-existent. The bench of Justice Vibhu Bakhru and Justice Sachin Datta has granted […]
The GST council as part of taxpayers friendly decision suggested the exemption of interest and penalty for the matters of tax demand remarked that have been sent u/s 73 of the GST act, Finance Minister Nirmala Sitharaman expressed after the meeting. Nirmala Sitharaman expressed that in the matter of demand notices issued for 2017-18, 2018-19, […]
During quashing an SCN issued via the department for initiation of penalty proceedings under section 270A in a vague manner, a categorical finding of ‘misreporting/ under-reporting’ is essential for the levy of penalty under section 270A, Delhi HC ruled. An order dismissing immunity asserted via taxpayer u/s 270AA and dropping the penalty proceedings under section […]
