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The Delhi High Court has strongly criticised the recurring trend of individuals who either fraudulently claimed Input Tax Credit (ITC) or facilitated such claims, and then sought to challenge penalty orders under Section 74 of the CGST Act, 2017, by misusing the Court’s writ jurisdiction on technical grounds. A division bench of Justices Prathiba M. […]
The taxpayer’s consultancy services to the foreign university/foreign group entity do not fall under the category of “intermediary services”, and the taxpayer is qualified for the advantage of “export of services,” New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Bench of Binu Tamta (Judicial Member) and (Technical Member) has said […]
The Himachal Pradesh High Court dismissed Himalaya Wellness Company’s challenge to a 15-page show cause notice (SCN) issued under GST rules. The SCN sought to collect ₹4.37 crores in allegedly inadmissible input tax credit (ITC). The Division Bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja opined that acceptance of a show cause notice […]
A service tax demand of ₹25.25 lakh has been upheld by the Patna High Court against a travel agency, dismissing its defence that crucial business records had been lost in a fire. The Division Bench comprising Justice Rajeev Ranjan Prasad and Justice Ashok Kumar Pandey observed, “this petitioner having surrendered his service tax registration had […]
According to the Delhi High Court, taxpayers cannot claim they were not allowed to be heard if they fail to check the GST portal for a show cause notice (SCN) and respond to it before an order is passed. A division bench comprised of Justices Prathiba M. Singh and Rajneesh Kumar Gupta stated thus. “Since […]
The Delhi High Court ruled that it was not appropriate for officials to confirm a demand for Rs 1.5 crores in GST just because the taxpayer did not attend a hearing. The court emphasised that the tax department should take into account the taxpayer’s request to postpone the hearing due to medical reasons. The applicant, […]
The Patna High Court recently affirmed a GST assessment decision given by the State Tax Authorities. The court determined that there were no procedural or jurisdictional flaws in the case because no procedures were begun by the Central agency at the time the State order was issued. CTS Industries Limited, based in Begusarai, Bihar, has […]
The Delhi High Court, in its ruling, upheld a ₹35 lakh GST demand raised against Vijay and Company, rejecting the applicant’s appeal to quash the adjudication order passed under Section 73 of the CGST/DGST Act. As evidence, the court relied on the DRC-06 forms, noting that the taxpayer had been given sufficient opportunity to respond […]
The Allahabad High Court recently cancelled a tax assessment and subsequent decisions made against a company. This action was taken because the tax authorities had failed to properly notify the company before making the assessment, which is required by law. M/S Xestion Advisor Private Limited, the applicant’s company, is in the management consultancy services approach […]
