Held that, non-supply of documents referred in the ‘reason to believe’ notice along with the notice to the assessee deems the reassessment proceeding and any consequential proceedings illegal and is a flagrant violation of the principles of natural justice.
HC directed Water Resources Department to take into consideration the Representation filed by CG Associates w.r.t the refund of additional amount of GST paid by the CG Associates due to change in rate of taxes.
Hero Motocorp Ltd. Vs Union of India & Ors. (Delhi High Court) Instructions issued by Revenue Department needs to be aligned with the decisions taken by the courts and the position of law as declared by the judgments The Hon’ble Delhi High Court in M/s. Hero Motocorp Ltd. v. Union of India & Ors [Review […]
HC Held that, providing services of ‘Goods Transport Agency’ (GTA) does not fall within the category of ‘Clearing and Forwarding Agent’, provided to several recipients who were liable to discharge tax dues on freight under ‘RCM after availing permissible abatement.
HC set aside the order of cancellation of GST Registration of the assessee and held that the cancellation of the GST Registration through a non-speaking order without mentioning the grounds for such cancellation is cryptic in nature and violates the principles of natural justice.
Availability of alternative remedy cannot be an absolute bar to file a writ petition in cases where principles of natural justice has been violated.
CESTAT held Service tax not payable on ‘Software Activation Charges’ under taxable services of ‘Business Auxiliary Services
HC held that, directing assessee to prefer an appeal will not be effective as the facts, which it seeks to bring on record were not a part of records before original authority.
HC allows Rectification of GSTR-1 Returns for Bonafide mistakes in furnishing of correct details of outward supplies for the assessment years 2017-18, 2018-19 and 2019-20 in terms of Recent Circular No. 183/15/2022-GST
HC held that assessee cannot approach High Court when first remedy is still available. Directed the assessee to approach the State Tax Authority who passed the detention order and seek to revoke it by answering all the allegations.
