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The High Court of Delhi has rejected a request to challenge a demand related to Goods and Services Tax (GST), which included claims of fraudulent tax credits. However, the court has given the applicant one month to file an appeal, provided they make the necessary upfront payment. Utkash Arora, the applicant, was named in a […]
The Delhi High Court held that Section 122(1A) of the Goods and Services Tax Act, 2017, can be applied retrospectively, provided that a show cause notice had been issued to the taxpayer when the provision was introduced. Section 122 contemplates penalties for offences under the GST Act, along with the bogus claim of ITC. The […]
The Bombay High Court, concerning the clash between the procedural compliance and substantive tax credit under the GST transition, ruled that the manual revisions to pre-GST returns cannot be rejected only because electronic filing was unavailable. An order of the Deputy Commissioner, CGST Raigad, which had rejected M/s. Johnson Matthey Chemicals India Pvt. Ltd., the […]
The Jammu and Kashmir High Court has decided that the Department of Home is required to pay back the Goods and Services Tax (GST) to hotel owners. This applies to those hotel owners whose properties have been taken over to provide housing for security forces, in addition to the regular rent they receive. The petitioner, […]
The Gauhati High Court, noting that the applicant had filed the requisite returns and paid all outstanding dues up to the date of cancellation, directed the revival of the GST registration that had been cancelled by the tax authorities. The Court, the right to carry on business cannot be curtailed mechanically without considering post-cancellation compliance. […]
The Madras High Court has withdrawn a demand order related to the GST Act, 2017. The court discovered that the order just repeated the assessee’s answer without offering its investigation or argument. This lack of separate evaluation was a key basis for the court’s judgment to set aside the order. Tvl. SKP Readymix has furnished […]
The university must be given a proper chance by the Assessing officer to show its case and can’t take the law into their hand by acting as a Prosecutor, Judge, and Executor at the same time, the Himachal Pradesh High Court ruled. Justice Tarlok Singh Chauhan & Justice Sushil Kukreja: “The Assessing officer took the […]
The Himachal Pradesh High Court ruled that the Assessing Officer cannot issue a notice under Section 148 of the Income Tax Act, 1961, for initiating reassessment proceedings without providing valid reasons. “Section 148 enables the Assessing Officer to initiate reassessment proceedings where income chargeable to tax is believed to have escaped assessment”. Justice Tarlok Singh […]
The Delhi High Court has ruled that claiming Input Tax Credit (ITC) under the Goods and Services Tax (GST) system in a dishonest way, especially when there hasn’t been any real supply of goods or services, goes against the very purpose of the ITC program. This practice not only undermines the system but also compromises […]
