Delhi High Court held that amounts received by Electricity Regulatory Commissions as tariff and license fee is not leviable under Goods and Services Tax. Accordingly, petition allowed and show cause notice quashed.
The petitioner no.1 was the erstwhile company that went through insolvency proceedings. The resolution plan was approved on February 24, 2021 wherein the Income Tax Department had also put forward its claim before the resolution professional.
Bunching of show cause notices did not cause any prejudice to assessee as it was open to assessee to take up any contention peculiar to any particular year in the reply to the show cause notice.
Calcutta High Court allows perusal of seized documents in J.S. Pigments case, enabling fair reply to GST show cause notice while upholding earlier orders.
Allahabad High Court modifies GST penalty in Ram India case, reducing it to twice the tax amount under Section 129(1)(a) of the UP GST Act, 2017.
Delhi HC dismisses PCIT appeal in Karina Airlines case, ruling amendments to Section 153C of the IT Act do not apply retroactively to pre-2017 searches.
Allahabad High Court sets aside GST order due to denial of personal hearing, emphasizing the principles of natural justice and proper adjudication processes.
Therefore, even if the Notification under Section 5(1) of the Minimum Wages Act, 1948 is perceived to be a subordinate legislative piece, there is no gainsaying that it preceded the statutory process.
Orissa High Court restores GST registration in Prem Kumar Motiwala’s case, applying precedent set in Harish Mahanta vs. Chief Commissioner CT and GST.
Orissa High Court condones delay in GST registration revocation for Pramila Sen, directing compliance with tax dues and formalities under OGST Rules.
