Delhi High Court held that revenue should adjudicate show cause notice expeditiously and within a reasonable time. Accordingly, continuation of proceedings for adjudication after a lapse of almost 13 years impermissible.
Since the cause for which petitioner’s GST registration was cancelled was not clear from the cancellation order, therefore, learned State Counsel was asked to get instructions in the matter. Today, on instructions, he makes a statement that petitioner’s GST registration was cancelled for non-filing of GST returns for six consecutive months.
Section 75(4) of UPGST Act makes it mandatory to grant opportunity of hearing where an adverse decision is contemplated.
Frequent vacancy arising in DRT is an issue which needs consideration by Government and practical solution has to be found at the earliest.
If tax is collected without any authority of law, same amount to depriving person of his property without any authority of law and infringe his right under Article 300A of Constitution.
HC held that with respect to objections & satisfaction note, AO will pass a speaking order; copies of which will be furnished to petitioner
Held that the notice issued after the cheque was returned back as dishonoured, was no notice as contemplated under the provisions of Negotiable Instruments Act, as no demand of money was made therein.
As petitioner is already before Appellate Authority, so it is not appropriate to detain the petition, as petitioner cannot ride on two horses: HC
Section 148 notice issued on non-existing company in spite of revenue having notice and knowledge of non-existence of such Company is quashed
Revision under Section 55 of Uttarakhand VAT Act to assail order dated 22.04.2013, with application to seek condonation of delay of 3502 days
