The court’s deliberation highlights the absence of any challenge to the initial re-assessment order or its revision by the Commissioner. Furthermore, the judgment underscores the principle that one assessment order per assessee per assessment year should prevail unless annulled or set aside by a competent authority or court.
Delhi High Court’s judgment on Sadhna Kohli vs Sales Tax Officer highlights the invalidity of retroactive GST registration cancellation without valid reasons. Read the full analysis here.
Discover the Madras High Court’s decision on invisible loss under TNVAT Act, remanding the case for reconsideration. Analysis and implications discussed.
Delhi High Court’s verdict emphasizes that merely having a pending DRC-01 is insufficient to reject a taxpayer’s request for GST registration cancellation. Read the full judgment here.
In Pawan Insaa Vs Directorate of Enforcement, Punjab and Haryana High Court rules ECIR cannot be quashed, citing legal precedents. Read the full judgment here.
Explore the Madras High Court judgment on Bajrang & Bajrang Vs State Tax Officer (FAC), emphasizing the responsibility of registered persons to monitor the GST portal.
Explore the CESTAT Delhi order on the admissibility of Section 108 statements under the Customs Act, revealing violations and penalties against GND Cargo Movers.
Read the detailed analysis as Patna HC dismisses PIL challenging provisions of 101st Constitutional Amendment for enacting GST laws. Understand the judgment’s impact and implications.
Delhi High Court rules that GST registration can’t be cancelled solely due to non-filing of returns, emphasizing the need for objective criteria. Read the detailed judgment here.
Read the Kerala High Court judgment on allegations of non-repatriation of export proceeds by Frontline Exports Pvt Ltd. Analysis and outcome included.
