Delhi High Court dismisses writ petitions challenging GST Show Cause Notice, allowing petitioners to file responses or seek remedies under the law.
It is settled law that the AO cannot supplant its view as to the commercial expediency of transactions in place of that of the Assessee. In the present case, the AO’s decision to disallow the loss is based on surmises and assumptions.
Bombay HC allows petitioner to reapply for SVLDRS benefits after technical issues with portal, striking down SVLDRS-3 form due to communication failure.
Madras High Court held that ex-parte order passed under Section 73 of the Central Goods and Services Tax Act without affording adequate opportunity of being heard is in violation of principles of natural justice. Accordingly, order set aside.
Andhra Pradesh High Court held that notice issued under section 41-A of the Indian Stamp Duty Act, 1899 for non-payment of stamp duty on unregistered document is without jurisdiction. Accordingly, appeal allowed.
Delhi High Court held that duty demand alleging clandestine manufacture and removal of goods cannot be sustained in absence of any tangible evidence. Such charges cannot be sustained based on sketchy evidence.
Kerala HC reviews dispute over incorrect GST credit classification; appellant seeks relief for IGST credit misuse in the case Padickapparambil Alex v. Union of India.
Delhi High Court held that there was no evidence of cessation of liability thus addition under section 41(1) of the Income Tax Act not justifiable. Accordingly, appeal filed by the revenue dismissed.
Kerala High Court held that the issue relating requirement of separate notification as contemplated by the provisions of section 6(1) of the CGST Act for cross-empowerment requires an authoritative pronouncement by a Division Bench of this Court.
Delhi High Court held that the assessee was not afforded an opportunity to counter the allegation that it was a conduit company without any substance. Thus, the appeal filed by the revenue dismissed.
