Section 212(6) contemplates that before a court decides to grant bail to an accused, public prosecutor must be given an opportunity to oppose bail application.
Cancellation of C Forms at a subsequent date would have a disruptive effect on the stream of commercial transactions, which is impermissible.
SCN is deficient if it does not sufficiently disclose reasons why petitioner’s GST Registration was suspended or was proposed to be cancelled
Delhi High Court held that revenue should adjudicate show cause notice expeditiously and within a reasonable time. Accordingly, continuation of proceedings for adjudication after a lapse of almost 13 years impermissible.
Frequent vacancy arising in DRT is an issue which needs consideration by Government and practical solution has to be found at the earliest.
HC held that with respect to objections & satisfaction note, AO will pass a speaking order; copies of which will be furnished to petitioner
Delhi High Court sets aside a tax notice against Majestic Handicraft Private Limited, challenging the claim of accommodation entries.
It is well settled that each day of delay in filing has to be explained. In present case, there are large gaps in time period for which no ostensible reason been provided.
Delhi High Court remands BSNL’s GST refund case to Adjudicating Authority, highlighting the importance of proper document submission under CGST Act.
Show Cause Notice has been issued approximately nine years after last Bill of Entry. In the given facts, we are unable to accept that appellant had issued notice within a reasonable period.
