HC held that, purpose of a SCN is to enable the noticee to meet allegations, on the basis of which an adverse action is proposed. Further, procedure adopted by Revenue Department is flawed and order for cancellation of GST Registration of assessee was passed in violation of principles of natural justice.
HC held that even assuming an alternative remedy u/S 246 of the Act of filing an appeal is available, it will not operate as an absolute bar for entertaining the writ petition as jurisdictional issues goes to the root of matter and it is one of the exceptional factors carved out by the Hon’ble Supreme Court for exercise of jurisdiction under Article 226 of the Constitution of India.
Bombay HC Revenue Department to incorporate measures to reduce inflow of litigations in Court, which has arisen due to non-constitution of GST Tribunal
HC affirmed order of detention of goods and imposition of tax and penalty, on grounds that assessee was transporting huge quantity of goods without e-way bill by reducing value of goods below threshold limit.
HC permitted assessee to rectify error of mentioning B2C instead of B2B in Form GSTR-1 at the time of filing of returns, holding that assessee would be prejudiced if it is not allowed to avail benefits of ITC
Learn about the impact of delayed payments to Micro & Small Enterprises in India. Understand the legal provisions and implications for businesses.
Reopening notice was issued without any tangible material. Mere change of opinion not provide jurisdiction to Revenue to re-open assessment.
Section 54F exemption would be granted to assessee on its residential properties and assessee cannot be said to have not ‘Purchased’ properties for not having sale deed executed in its favour.
HC held that, requirement is only for amount of TDS, and not amount eventually deposited with government after deduction and since Employer had deducted TDS from salary of assessee, TDS has to be allowed in intimation under Section 143(1) of Income Tax Act, 1961
HC Held that, FC collected by banks or NBFC on premature termination of loans cannot be subject to service tax under Banking & Other Financial Services
