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Delhi HC Quashes GST Registration Cancellation: Rule 25 Violation

December 10, 2023 621 Views 0 comment Print

Delhi High Court judgment on Reliable Enterprises vs Commissioner Delhi GST. Detailed analysis of the quashing of GST registration cancellation, Rule 25 violation, and the remand order.

GST Registration Cancellation: Mere allegations of fraud, misstatement, or suppression not suffice

December 10, 2023 531 Views 0 comment Print

Anilkumar Madhusudhanan challenges GST registration cancellation in Kerala High Court. Learn why mere allegations of fraud, misstatement, or suppression may not suffice.

GST Refund Rejection Requires Deficiency: Delhi HC Rules in AB Enterprises Case

December 10, 2023 783 Views 0 comment Print

Delhi High Court judgment on AB Enterprises Vs. Commissioner Of Delhi Goods And Services Tax clarifies that GST refund rejections must cite deficiencies; full text and analysis here.

Closure of Petitioner’s Shop Alone Insufficient for GST Registration Cancellation

December 10, 2023 3159 Views 0 comment Print

Delhi High Court overturns the cancellation of VAB Apparel LLP’s GST registration. Learn why a closed shop is not sufficient grounds for cancellation. Full judgment details included.

Section 270A penalty order set-aside as No Date for Hearing fixed after SCN Service 

December 10, 2023 2490 Views 0 comment Print

Read the full text of Kerala High Court judgment quashing penalty proceedings under Income Tax Act for under-reporting of income. No hearing date fixed after show cause notice.

No Fundamental Right to Out-of-Court Settlement under Direct Tax Vivaad Se Vishwas Act: HC

December 10, 2023 648 Views 0 comment Print

Allahabad High Court dismisses Umesh Garg’s plea for Vivaad Se Vishwas settlement, ruling it’s not a fundamental right. Detailed analysis of the judgment and implications.

Commissioner of Customs Empowered for Sanction in Gold Smuggling Case: Kerala HC

December 10, 2023 423 Views 0 comment Print

Kerala High Court rules on Ibrahim Kutty Alakkal vs Deputy Commissioner of Customs, validating sanction under Customs Act Section 137 in gold smuggling case.

Section 143(2) notice not issued: HC upholds quashing of Assessment Order

December 10, 2023 888 Views 0 comment Print

Delhi High Court dismisses appeal by Grand Express Developers Pvt. Ltd. No Sec 143(2) notice; assessment order challenged. Full analysis and judgment details.

Monitoring Committee Approval not Needed for GST Tax Error Corrections: HC

December 10, 2023 372 Views 0 comment Print

Delhi High Court judgment on Bedi And Bedi Associates Vs Commissioner of CGST Delhi Audit-1 & Anr. Learn about the corrigendum, audit observations, and exemption dispute in this case.

Kerala HC explains grounds for interfering against invocation of a bank guarantee

December 10, 2023 630 Views 0 comment Print

Judgment underscores limited grounds for interfering with invocation of a bank guarantee, emphasizing the absence of fraud or irretrievable injury in present case.

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