Revenue Department could only re-open an assessment beyond four years, if there was a failure on the part of assessee to disclose material facts fully and truly and not on the basis of reason to believe without satisfying jurisdictional condition required under provisions of Section 147
ITAT delete penalty levied for failure to get accounts audited and for filing tax audit report belatedly, on the grounds that the assessee was prevented by reasonable cause due to its pathetic condition and heavy losses incurred in its business.
GST Registration Cancellation order is not only non-speaking but also cryptic in nature, which entails penal and pecuniary consequences and Revenue Department ought to have referred to contents of SCN and have followed principles of natural justice.
HC held that it is not the object of GST law to curtail right of the assessee to carry out business. Further restored GST registration of assessee which was cancelled due to non-filing of GST returns.
ITAT held that, transfer of property only takes place when either possession of property is transferred or sale deed is executed and documents like unregistered ‘Banakhat’ or power of attorney are not substitute of sale deed.
HC Held that, no Service Tax can be levied on the activity of take-away of food items as it would amount to sale of goods wherein, element of service such as dining facility, washing area and clearing of the tables are not involved.
HC Held that, minor discrepancy in mentioning registration number of vehicle in e-way bill would not attract proceedings for penalty under Section 129 of CGST Act
Revenue Department had neither sought any new information nor made a reference to new material on record. Held that, a change in opinion that does not satisfy the jurisdictional foundation under Section 147 of the IT Act.
HC set aside penalty order passed by the Revenue Department on ground that order was passed in violation of principles of natural justice. Assessee was not afforded full opportunity to contest allegations against it. Set aside penalty order.
HC set aside the order for cancellation of GST Registration of the assessee passed by the Revenue Department on the ground that the order is not sustainable as the reply to SCN furnished by assessee was not taken into consideration by Revenue Department, directed the Revenue Department to restore the GST Registration of the assessee.
