The Allahabad High Court ruled that minor discrepancies, like a single digit error in an e-way bill’s invoice number, do not warrant action under Section 129 of the CGST Act.
Delhi High Court quashes Section 201 TDS notice against Conner Institute, ruling no default when payee obtained a lower deduction certificate, highlighting the prerequisite for such notices.
The Delhi High Court directs tax authorities to process TDS credit for AY 2007-08 based on taxpayer-provided details when TRACES data is unavailable, upholding taxpayer rights.
GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence recorded during verification: Allahabad HC
Petitioner viz., Flemingo Duty Free Shop Private Limited, is a company incorporated under Companies Act, 1956. Respondent No.3 Airport authority of India is a Public Sector Enterprise and responsible for operation, management and maintenance of airports in India.
The petitioner is essentially aggrieved by the denial of the benefit of paying tax at lower rate in terms of Section 115BAA of the Act, which was introduced by the virtue of Taxation Laws (Amendment) Act, 2019 with effect from 01.04.2020.
High Courts direct timely resolution of GST registration cancellation SCNs & rectification applications, protecting business rights from prolonged suspensions.
Calcutta High Court stays a GST demand against Anmol Stainless, finding a prima facie case against the extended limitation period for SCN issuance under Notifications 9/2023-CT and 56/2023-CT, citing lack of force majeure.
Orissa High Court held that delay in filing Audit Report in Form 10B due to Covid-19 pandemic condoned and since it is settled law that delay in case of genuine hardship need to be allowed.
Allahabad High Court rules against GST registration cancellation for Nitco Coating Agency, citing a lack of physical notice and personal hearing, a violation of natural justice.
