Delhi HC rules department cannot pass adverse orders without giving taxpayers a reasonable opportunity of hearing under CGST Act in Mohinder Kumar Vs. Pr. Commissioner case.
Karnataka High Court confirms that a reasonable time limit applies to Section 201 orders for non-residents if no specific time limit is prescribed by law, dismissing the CIT appeal.
Delhi High Court restores GST registration appeal for Alufab Ores Pvt Ltd due to improper SCN and missed hearings, granting another chance to contest the cancellation.
Madras HC remands 2018-2019 assessment order, ruling insufficient time given to respond to Rs. 9.5 crore unexplained income show cause notice under Section 69A.
Delhi HC sets aside GST cancellation order for lack of detailed reasons in SCN, stressing the importance of clear grounds for adverse actions under GST regulations.
Madras High Court rules that income tax orders issued without granting a requested personal hearing violate natural justice and are deemed invalid.
Madras HC sets aside GST demand and recovery notice against Tvl. Bright Power Projects due to a lack of hearing opportunity, remands case for reconsideration.
Delhi High Court rules against retroactive GST registration cancellation for periods with filed returns, limiting cancellation to post-death periods of the taxpayer.
Calcutta High Court ruled that failure to provide a personal hearing under Section 75(4) of the CGST Act invalidates the order, remanding the case for re-adjudication.
The building, namely Kanchanjunga was constructed in the year 1972 by its promoters M/s Kailash Nath & Associates which had engaged some persons to look after the security of the building maintenance and cleaning of the common area of the building and lift etc.