Durga Trading Company case vs. The Additional Director General sees the Delhi High Court address a 14-year delay in adjudicating a Show Cause Notice.
Understand the significance of personal hearings in faceless assessments as mandated by a recent Allahabad High Court judgment. Get insights into the implications for taxpayers.
HC noted oversight in considering documents like GSTR 9C reconciliation statement and deemed it necessary to provide petitioner with an opportunity to contest tax demand.
In Winndsor Cotton Mills (P) Ltd. vs Assistant Commissioner (ST), Madras HC nullifies GST DRC-07 order for not considering petitioner’s replies, directing a fresh review.
Madras High Court sets aside GST demand order due to lack of reasonable hearing opportunity. Orient Electricals case detailed analysis.
Karnataka High Court rules in favor of employers & employees, declaring para 83 of EPF Scheme & para 43A of Pension Scheme unconstitutional & arbitrary.
Delhi HC ruled that PCIT’s rejection of an application under Section 119(2)(b) of Income Tax Act lacked reasoning. Court remanded matter for fresh consideration.
Delhi High Court held that the documents which were seized during the course of search does was unsigned Agreement to sell (ATS) which does not contain name of assessee, the said material cannot be said to pertain/pertains to assessee.
Court observed that no notice was issued under Section 41-A of Code of Criminal Procedure before arrest. Analyzing complaint, court found prima facie evidence insufficient to establish Section 420 offences, warranting bail.
Court emphasized that if no input tax credit was available in the ledger, the rule did not permit insertion of a negative balance; instead, only blocking of the electronic credit ledger was permissible.
