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HC accepts Plea against Denial of ITC to recipient for fault of supplier

July 26, 2021 3228 Views 0 comment Print

Federation of Indian Small Scale Battery Associations (Regd.) and Anr. Vs Union of India and ORS. (Delhi High Court) Here the main question to answer by the court is whether it can be permitted to deny ITC to recipient for the fault of supplier? Via this petition, challenge has been laid to the constitutional vires […]

HC direct appellant to file application to CBDT for condonation of delay in Filing Form No.10

July 26, 2021 1236 Views 0 comment Print

Tripura Cricket Association Vs ACIT (Calcutta High Court) The case of the petitioner in short is that the petitioner is the governing body for cricket of the Tripura State and it is affiliated to the Board of Control of India (BCCI) and it is the case of the petitioner that it was enjoying exemption under […]

Equal opportunity to secure justice could not be denied to any citizen

July 26, 2021 624 Views 0 comment Print

Mohammad Ahmad Khan Vs State of U.P. & Another (Allahabad high court) Heard Sri Sushil Kumar Singh, learned counsel for applicant, Sri A.Z.Khan, learned counsel for opposite party no.2 and Sri Yatindra Kumar Agnihotri, learned Additional Government Advocate for State. The instant application has been moved by the applicant Mohammad Ahmad Khan with a prayer […]

ITC refund cannot be rejected without affording Opportunity of hearing

July 25, 2021 1164 Views 0 comment Print

In fact, there is a column available for reasons on the basis of which the claim has been either accepted or rejected. However, this column in the impugned order is conspicuously blank and no reasons have been adduced for the rejection of the request. Bearing in mind the violation of principles of natural justice, the impugned order of rejection is set aside.

Delhi HC directed to hold final order w.r.t. reopening of old assessments of pre-GST period

July 25, 2021 2388 Views 0 comment Print

The Hon’ble High Court, Delhi directed that proceedings pursuant to the SCN and Impugned summons shall continue but the final orders shall not be given effect to till disposal of the writ petition. Listed the case on August 9, 2020 for next hearing.

Pre-Show Cause Notice consultation mandatory before issuance of SCN

July 23, 2021 9612 Views 0 comment Print

Further, stated that illusionary pre-show cause consultation notice is not only arbitrary, but is in utter disregard and in contravention of the very object and purpose of the above Master Circular.

HC directs ITAT to upload daily order- sheets & revised cause list

July 23, 2021 1029 Views 0 comment Print

Delhi HC sets aside ITAT order due to non-publication of daily sheets causing prejudice. Directs ITAT to implement system for online updates within 3 months.

Karnataka HC dismisses Flipkart Plea challenging CCI probe

July 23, 2021 2229 Views 0 comment Print

Flipkart Internet Pvt Ltd Vs Competition Commission of India (Karnataka High Court) In the considered opinion of this Court, the CCI certainly have a jurisdiction to take appropriate steps to curb the anti competitive practices and a detailed mechanism is provided under the Act itself to ensure that no anti competitive practices are undertaken. The […]

E-Assessment order in violation of principles of natural justice not maintainable: HC

July 23, 2021 3483 Views 0 comment Print

RMSI Private Ltd. Vs National E-Assessment Centre (Delhi High Court) It is mandatory for the National E-Assessment Centre to provide an opportunity to the assessee, by serving a notice calling upon him to show cause as to why the variation proposed in the Draft Assessment Order, which is prejudicial to the interest of the assessee, […]

HC set-aside Faceless assessment order passed without issuing draft assessment order

July 22, 2021 3105 Views 0 comment Print

Toplight Corporate Management (P.) Ltd. Vs National faceless assessment Centre Delhi (Delhi High Court) Learned counsel for the petitioner states that the impugned assessment order was passed without issuing mandatory draft assessment order along with show cause notice, as contemplated under Section 144B of the Act, resulting in denial of opportunity to the petitioner to […]

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