Delhi HC quashes GST registration cancellation due to vague SCN that lacked details of alleged fraud or misstatement, violating principles of natural justice.
Present application has been filed on behalf of Taxation Bar Association seeking modification of Para 35(11.17)(iv) of the judgment dated 19th March, 2024 insofar as it requires twelve appearances in a year to be eligible to vote in elections.
The petitioner has filed the present petition impugning a notice dated 27.03.2018 issued under Section 148 of the Income Tax Act, 1961 for reopening the petitioner’s assessment for the Assessment Year 2011-12.
The petitioner has filed the present petition, inter alia, impugning an order dated 13.04.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 for the financial year 2018-19.
The petitioners prays that directions be issued to the respondents to refund an amount of ₹22,00,000/-, which the petitioners claim that they were coerced to deposit during the course of search conducted by the respondents.
Delhi High Court held that fee in respect of credit card being issued by foreign branches would not be taxable in India since amount payable by those card holders would clearly be debt incurred outside India.
Delhi High Court held that formation of opinion on the basis of material is necessary for exercising power of provisional attachment under section 83(1) of the CGST Act. Provisional attachment justified as exercise of estimating value of GST conducted.
In the case of Income Tax Officer Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara [2020] 114 com 481 (Guj.), Court had set aside the reassessment proceedings on the ground that no valid notice under Section 148 could be issued against a dead person.
Delhi High Court held that cancellation of GST registration does not affect the taxpayer’s liability under relevant enactments. This, application for cancellation of GST registration allowed since petitioner has stopped carrying on its business.
Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act unsustainable as impugned notice issued in the name of dead person.
