Delhi High Court quashes demand order under CGST Act due to lack of opportunity to reply to GST SCN. Detailed analysis and implications discussed.
ITAT Delhi rules against Section 41(1) addition when no cessation of liability occurs, directing cancellation of a demand in the case of Late Sh. Mahender Kumar Mittal vs. ITO.
Delhi High Court orders GST registration cancellation from SCN issue date in Udayraj Yadav vs. Sales Tax Officer. Learn the key points and implications of the judgment.
Delhi High Court nullifies an order by GSTO, criticizing its failure to consider petitioner’s replies properly. Remits the case for re-adjudication.
Delhi HC orders re-adjudication of ITC discrepancies case against RCUBE International. Proper Officer must reconsider reply and follow due process.
In the case of Gencor Pacific Auto Engineering Pvt. Ltd. vs Commissioner of Customs, CESTAT Chennai allows re-credit of customs duty in advance authorisation scrips.
Balaji Tilak Metal and Alloys P. Ltd. Vs Principal Commissioner of Department of Trade and Taxes case analysis. Delhi High Court orders investigation on new address after GST registration suspension.
ITAT Ahmedabad condoned an 852-day delay in appeal filing by Ramji Mandir Trust due to lack of knowledge and ignorance, emphasizing substantial justice over technicalities.
Detailed analysis of ITAT Mumbai case of Parag Motilal Savla vs ITO, focusing on lack of substantial evidence for cash loan allegations.
Pilani Industrial Corporation Limited Vs ACIT (ITAT Delhi) case analysis. The ITAT Delhi ruled that cash deposits during demonetization can’t be deemed unexplained without rejecting the books of account. Full text of the order included.
