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.
SC upheld order passed by Allahabad HC holding that due to advancement in technology, if there is a replacement of the old machinery with the new machinery for improvement in quality and quantity of a product, it results in expansion and/or modernization, but not in diversification, thus, the assessee will not be entitled to exemption on the payment of trade tax under the Uttar Pradesh Trade Tax Act, 1948
Admittedly for initiation of proceedings against the petitioner a notice as provided for under Rule 142(1A) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained by the officer.
