Delhi High Court sets aside an order denying Input Tax Credit (ITC) due to non-submission of documents not requested, directing re-adjudication.
Kerala High Court directs the State Tax Officer to dispose of a CGST rectification application within two weeks, addressing a failure to consider rectification under the CGST Act.
Delhi High Court quashes GST Show Cause Notice (SCN) for Maple ODC Movers Pvt. Ltd. due to incorrect upload, granting an opportunity for response.
Read the detailed analysis of Madras High Court’s decision quashing an audit order due to non-consideration of petitioner’s reply. Understand the implications and legal precedents.
Delhi High Court directs Manpowergroup Services India Pvt. Ltd. to respond to show cause notices regarding irregular input tax credit within 30 days. Full judgment provided.
Delhi High Court orders re-adjudication after finding the denial of excess Input Tax Credit (ITC) claim without stating reasons unjust. Full judgment analysis provided.
Analysis of the judgment by Allahabad High Court in Mahaveer Trading Co. vs Deputy Commissioner regarding tax assessment order under Uttar Pradesh GST Act.
Explore the Rajasthan High Courts notice in the case of Newage Laminators Pvt Ltd vs Union of India challenging the vires of section 7 TOLA. Stay informed about this legal challenge
Delhi High Court held that denial of input tax credit in respect of services where GST is payable on reverse charge basis, cannot by any stretch be held to be irrational and arbitrary. Thus, deny of input tax credit to service provider who is not liable to pay tax on output services is justified.
Delhi High Court held that a reopening or abatement would be triggered only upon the discovery of material which is likely to “have a bearing on the determination of the total income”. Thus, AO seeking to reassess completed assessment without incriminating material is untenable in law.