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HC restore GST Registration as SCN lacked reasons & violates natural justice

December 24, 2023 915 Views 0 comment Print

Delhi HC quashes GST cancellation in My Trading Overseas case, highlighting flaws in show cause notice. Upholds taxpayer’s right to a fair response.

AO Must Specify Relevant Limb of Section 271(1)(c) in Penalty Proceedings

December 24, 2023 1458 Views 0 comment Print

Explore the Delhi High Court’s judgment in PCIT Vs Unitech Reliable Projects regarding Section 271(1)(c) penalties. The court emphasizes the necessity of specifying the relevant limb in penalty proceedings.

No Section 271(1)(c) penalty if AO not indicate which limb is attracted

December 24, 2023 1242 Views 0 comment Print

Delve into Delhi High Court’s judgment on PCIT Vs Minu Bakshi, exploring penalty imposition, notice specifics, and impact on income tax cases.

Section 147 reopening notice issued in the name of dead person is invalid

December 24, 2023 4884 Views 0 comment Print

Madhya Pradesh High Court declares Section 147 notice issued in the name of deceased person for the assessment year 2018-19 as invalid, quashing all related proceedings.

Non-Payment of VAT on Repossessed Vehicle Sale, Asserting DVAT Act Exemption, Not Deemed Concealment: Delhi HC

December 24, 2023 744 Views 0 comment Print

Delhi High Court rules that non-payment of VAT on repossessed vehicle sale, asserting DVAT Act exemption, is not deemed concealment, setting aside penalty orders.

HC set-aside Mechanical retrospective GST registration cancellation

December 23, 2023 1095 Views 0 comment Print

Read the Delhi High Court judgment on Saroj Gagneja’s case against retrospective GST registration cancellation. Learn why the court deemed the cancellation unjust and the fair process upheld.

GST registration cannot be cancelled arbitrarily without recording any reason  

December 23, 2023 1266 Views 0 comment Print

Read the Delhi High Court judgment in R.K. Metal Industries’ case. Learn why GST registration cannot be arbitrarily cancelled due to non-filing of returns. Retrospective cancellation overturned.

No Penalty if penalty Imposition Notice not Specify Section 271(1)(c) Limb

December 23, 2023 783 Views 0 comment Print

PCIT vs. Minu Bakshi: Delhi High Court Clarifies No Penalty if notice for the imposition of penalty did not specify particular limb of Section 271(1)(c) under which penalty was levied.

HC Upholds Deletion of Penalty as Notice Lacks Precision on Section 271(1)(c) Limb

December 23, 2023 582 Views 0 comment Print

CIT (Exemptions) Vs Jamnalal Bajaj Foundation, Delhi High Court emphasized that penalty notice must specify precise limb of Section 271(1)(c) under which penalty is imposed.

Order passed without granting video conference hearing is against principles of natural justice

December 23, 2023 8040 Views 0 comment Print

Madras High Court held that order passed without granting video conference hearing as sought by the petitioner is unsustainable as it is clearly violation of principles of natural justice.

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