High Court rules GSTR-1 and GSTR-3B mismatch cannot justify rejecting GST registration cancellation. Respondents should process returns and issue an assessment order.
Delhi HC modifies bail travel restrictions in Gorav Gupta case, post GST adjudication, allowing travel with department intimation, not court permission.
The Petitioner had imported certain goods from Taiwan between 2014 and 2017. The Respondent/Department had suspected undervaluation of said goods and referred the same to the Special Valuation Branch, Delhi.
Delhi HC refers Tata Teleservices’ appeal to CESTAT to determine if service tax on VAS purchased via prepaid balance amounts to double taxation.
Petitioner stated that the said notice was issued pursuant to the information collected under section 135A of the Act, which pertains to the transactions entered by some other assessee (Manisha Jain) having a different PAN and having no relation with the petitioner.
Delhi High Court held that initiation of re-assessment proceedings under section 148 of the Income Tax Act against merged company is invalid as company is dissolved after Scheme of Arrangement. Thus, writ petition is allowed and notice/ order quashed.
Delhi HC rules CESTAT cannot dismiss an appeal for incorrect pre-deposit allocation when rules were unclear, directing a fresh hearing on merits.
Delhi High Court directs CGST authorities to review Ashok Kumar Sah’s pending GST cancellation request after initial misdirection to State GST authorities.
Delhi High Court sets aside DRP’s order in FIS Payment case, directing a fresh review under ITAT rulings on Section 56(2)(viib). Key legal precedents analyzed.
Delhi High Court held that repeated placing and removing from call books is not a valid justification for non-adjudication of show cause notice for about 15 years. Accordingly, notice is liable to be quashed.
