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Search results for: High Court's decision

Kerala High Court's Order for TJ Vinod

Registration Application Rejection U/S 12A: Kerala HC Orders Assessee to Appear Before IT Commissioner

TJ Vinod, the assessee, has been directed by the Kerala High Court to appear before the Commissioner of Income Tax regarding the rejection of their application for registration under Section 12A of the Income Tax Act, 1961. In the present writ petition, the petitioner seeks to challenge the order dated 18.9.2023. This order rejected the […]

GST Instruction No. 05/2023 case of Northern Operating Systems Private Limited (NOS)

CBIC Issues Instructions No. 05/2023 GST Proceedings for Salary Secondment U/S 74(1)

On December 13th, 2023, the Central Board of Indirect Taxes and Customs (CBIC) issued a directive instructing officials that the application of section 74(1) of the CGST Act for issuing show cause notices should only occur when investigations reveal concrete evidence of fraud, deliberate misrepresentation, or withholding of facts to avoid tax. Furthermore, this evidence […]

Patna High Court's Order for M/s Punit Kumar Choubey

Patna HC: Article 226 Can’t be Invoked if Statutory Appeal Under CGST Act Not Filed by Assessee

As per the Patna High Court under Article 226 of the Constitution of India, the extraordinary jurisdiction could not be invoked if the taxpayers’ losses file a legal plea to the Central Goods and Service Tax Act (CGST). The assessment order and the rejected appeal filed were been questioned by the M/s Punit Kumar Choubey […]

Allahabad HC’s Order for M/S Shree Krishna Traders

Allahabad HC: GST ITC Should Not Be Denied Due to Incorrect GSTIN in GSTR-1

The Hon’ble Allahabad High Court reviewed the matter of M/S Shree Krishna Traders Vs State of UP and another – 2023 (10) TMI 927 – Allahabad High Court and resolved the writ petition by overruling the impugned directive given. The court remitted the case back to the revenue division for further study, instructing them to […]

Allahabad High Court's Order for Amit Agarwal

Despite an Unjustifiable 8Yr Delay in Proceeding, Allahabad HC Terminates Arbitrator’s Mandate

The Allahabad High Court has affirmed the termination of the Arbitrator’s role due to an unexplained delay of eight years in the proceedings. Justice Rohit Ranjan Agarwal’s bench noted that the arbitrator presided over the case for an extended period without advancing it, and hastily issued the award after a removal request was filed. Consequently, […]

Delhi High Court's Order for Bansal International

Delhi HC: Interest on GST Refunds from 60 Days After Filing of Refund Application Under Finalization of Refund Claim

The Honorable Delhi High Court, in the matter of Bansal International v. Commissioner of DGST and Anr., granted the writ petition and ruled that interest at a rate of 6% will be payable for the duration beginning from the day immediately following the expiration of sixty days from the initial application until the submission of […]

Punjab and Haryana High Court's Order for M/s. Deepak Sales Corporation

PB & HR HC: Penalty Couldn’t be Charged, If Credit was Obtained in Error But Not Used

The Punjab and Haryana High Court, in the matter of M/s. Deepak Sales Corporation v. Union of India [CWP No. 283 of 2023 dated September 21, 2023], has passed a writ petition appeal. The court ruled that the demand for interest and fine cannot be sustained if the inaccurately claimed credit is reversed and the […]

Bombay HC's Order for Makersburry India Pvt. Ltd

Bombay HC Rejects Imperfect SCN Regarding GSTIN Cancellation Issued by Govt Officials

The impugned show cause notice (SCN) has been set aside by the Bombay High Court which was been issued via the GST officials for the GST registration cancellation. The unclear reasons are been criticized by the court provided in the show cause and the lack of clarity in the orders. The requirement for responsible and […]

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