Calcutta High Court held that non-filing of GST return vis-à-vis cancellation of GST registration, an opportunity of hearing should be granted to the petitioner who failed to file the GST return as incurred heavy loss and accordingly was under tremendous mental stress.
Rajasthan High Court granted bail for person accused for alleged offences under GST as main accused has already been released on bail.
K Ponmudi Vs ACIT (Madras High Court) The petitioner has challenged the impugned assessment order on the following grounds: a) Despite several requests made by the petitioner to the respondents, requesting them to furnish the evidence based on which they have found that M/s. SRS Mining is alleged to have paid Rs.20,00,000/- as illegal payments […]
From the record it is apparent that this Court by order dated 08.05.2019 passed in W.P. No. 26509/2018 had directed the complaint/representation of the petitioner to be considered within two weeks. The same was made by the petitioner on 20.05.2019 and as per the petitioner, the same has not been decided till now and the impugned notice has been issued.
HC quashed assessment order and consequential recovery notice issued by Revenue Department on the grounds that no opportunity of hearing was afforded to assessee and contentions of assessee were also not considered, thus same was a violation of principles of natural justice.
Delhi High Court held that petitioner eligible for exemption from Central Excise Duty Notification No.50/2003-CE dated 10.06.2003 prior to 1st July 2017 is eligible for budgetary support under Scheme of Budgetary Support under Goods and Services Tax (GST) Regime
Sikha Debnath Vs Assistant Commissioner of State Tax (Calcutta High Court) Honorable Calcutta High Court at Circuit Bench at Jalpaiguri , Hon’ble JUSTICE BIBEK CHAUDHURI in WPA 304 of 2023, was pleased to pass an order and condoned the delay in filing a Goods and Services Tax (GST) Appeal by the petitioner-Sikha Debnath, as only […]
HC held that, pay roll related services outsourced to foreign company would be treated as business income earned by foreign company and not a technical service therefore, would not be liable for TDS
Millenium Construction and Ors. Vs Designated Committee (Calcutta High Court) Honorable Calcutta High Court, Circuit bench at Jalpaiguri, in case no. WPA 3120 of 2022, order dated 08.02.2023 passed by the Honorable Justice Bibek Chaudhuri , quashed the penalty imposed on the petitioner and also directed to repay the amount and directed to issue the […]
If there is no valid service of notice under section 148, the reassessment proceedings are null and void. service of notice under section 148 is a condition precedent for making reassessment or re-computation under section 147 of the Act.
