The failure on the part of the Respondents to update their official portal, cannot be permitted to result in any sort of prejudice to the Petitioner, Notwithstanding the fact that an order of assessment has been passed in gross violation of principles of natural justice.
One of the issue raised in the present petition is that the supply of mobile recharge coupons and Direct To Home (DTH) recharge vouchers to recipients, who are located in other States, would be interstate supply or intra-state supply.
Barua and Company Pvt. Ltd. Vs. Union Of India & Ors. (Meghalaya High Court) The affidavit-in-reply filed by the assessee has robustly denied that the relevant email address to which the three notices of April, 2022 were issued belonged to the assesse or that such address had been furnished by any authorised officer of the […]
Rekha Saxena Vs. Commissioner of Central Goods and Services Tax (Delhi High Court) HC held that orders cancelling registration are a serious matter, they impact the registrants, and therefore, the concerned officer should carefully pen down the orders, and not rely on the system generated orders. In this case, it appears that the order dated […]
According to HC, the central issue, to which the Assessing Officer (AO) should have applied his mind is, as to whether the investment in shares of Agile by the petitioner was a capital account transaction, given the fact that there is no allegation of round-tripping.
HC held that Writ Court should not in exercise of its writ jurisdiction should substitute the findings of an assessing officer in his order with its own.
Myteam11 Fantasy Sports Private Limited Vs Union of India (Rajasthan High Court) The petitioners have been served with a show cause notice under Section 74(1) of the Central Goods & Services Tax, 2017(for short ‘CGST, 2017’) alleging that the petitioner-Company by misclassifying their supply as service instead of actionable claims which are goods and by […]
Appeal against GST Registration cancellation order filed after stipulated time limit – Power of High Court to condone delay in such appeal filing – Registry directed to place matter before Chief Justice of High court as two contradictory views expressed by two Hon’ble Judges of Madras High Court.
HC held that Demand order passed beyond the period of 7 days from the date of service of notice is contrary to the provisions of the CGST Act
HC held that DRC-07 has been issued within five days of issuance of DRC-01 is a clear picture of violation of principles of natural justice.
