Delhi High Court sets aside a tax notice against Majestic Handicraft Private Limited, challenging the claim of accommodation entries.
It is well settled that each day of delay in filing has to be explained. In present case, there are large gaps in time period for which no ostensible reason been provided.
Delhi High Court remands BSNL’s GST refund case to Adjudicating Authority, highlighting the importance of proper document submission under CGST Act.
Madras High Court allows Sathya Furnitures’ delayed GST appeal, emphasizing leniency for small traders and pending legal challenges.
Pratap Kumar Pradhan Vs Commissioner of CT & GST, Odisha and Ors. (Orissa High Court) The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet […]
Das Enterprise Vs The State of West Bengal (Calcutta High court) a) M/s. Buddhadeb Paul is a proprietorship business. The name of the proprietor is Rakhi Paul. Trade licence and registration have been given in the name of the agency Buddhadeb Paul indicating Rakhi Paul as the proprietor. The GST registration certificate also indicates that […]
Show Cause Notice has been issued approximately nine years after last Bill of Entry. In the given facts, we are unable to accept that appellant had issued notice within a reasonable period.
It is essential that the exercise of powers to cancel the registration ab initio, must be based on material on record and some rationale. Further, the taxable person must be put to notice of the proposed action to cancel the registration from a retrospective date so as to provide an opportunity to the said person to show cause why such cancellation should not be from a retrospective date.
Tushar Kanta Nayak Vs Commissioner of Sales Tax CT & GST & Others (Orissa High court) The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not […]
PCIT Vs Balmer Lawrie And Company Limited (Calcutta High Court) The Division bench of Calcutta High Court in this case was considering department’s appeal whether any substantial question of law arose when the assessee had claimed Rs 4.08 crore as prior period expenditure on account of same having crystallised during the year though it related […]
