Delhi High Court held that GST registration cannot be cancelled with retrospective effect. Accordingly, GST registration cancelled from the date on which it the registration was suspended.
Delhi High Court held that issuance of Show Cause Notice under Section 74 of the Central Goods and Services Tax Act, 2017 to the deceased taxpayer is invalid and hence liable to be set aside.
Delhi HC rules that irregularities in audit memo issuance do not invalidate the GST show cause notice. Petition for quashing the SCN dismissed.
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.
