The Madras High Court ruled that the CBDT circular requiring a 20% pre-deposit for tax demand is not mandatory, emphasizing that tax authorities must use quasi-judicial discretion.
Delhi High Court dismissed the writ petition and imposed cost of Rs. 50,000/- for non-participating in proceedings relating to utilization of inadmissible ITC received from non-existent firm. Further, petitioner is directed to avail appellate remedy.
The Rajasthan High Court quashed reassessment notices and orders issued by a Jurisdictional Assessing Officer, reaffirming that under the faceless regime, only a Faceless Assessing Officer holds the authority to issue such notices.
Madras High Court directs petitioner to produce necessary documents proving that work contract has been completed prior to notification no. 03/2022- Central Tax (Rate) dated 13.07.2022 changing the rate of tax from 12% to 18%. Accordingly, writ disposed of.
Calcutta High Court held that petitioner/ buyer cannot be saddled with tax component for failure on the part of BSNL/ supplier. Accordingly, BSNL authorities are accordingly directed to pay the same and writ petition is disposed of.
Delhi High Court held that writ petition not entertained as matter related to fraudulent availment of Input Tax Credit [ITC]. Accordingly, petitioner directed to avail appellate remedy and file an appeal u/s. 107 of CGST Act.
The Rajasthan High Court quashed a reassessment notice issued by a Jurisdictional Assessing Officer, citing it should have been issued by a Faceless Assessing Officer.
The Rajasthan High Court has quashed a reassessment notice issued by a Jurisdictional Assessing Officer, asserting that such notices must be from a Faceless Assessing Officer.
Andhra Pradesh High Court held that non-mentioning of Document Identification Number [DIN] in show cause notice uploaded on GST portal requires quashing of show cause notice. Accordingly, writ disposed of.
Assesee registered under the provisions of the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017. Present petition is preferred by the petitioner/ assessee mainly contesting cancellation of GST registration.
