Delhi High Court quashes the cancellation of GST registration for Radhey Trading Company, citing insufficient details in the show cause notice and retrospective cancellation order.
HC court upheld factual findings of lower authorities, emphasizing its limited jurisdiction under Section 260A of Income Tax Act. It clarified that it cannot reevaluate questions of fact in the absence of any grounds alleging perversity in the findings.
Delhi High Court ruling favors taxpayer against retrospective GST registration cancellation. Detailed analysis of the order, implications, and next steps in this legal battle.
Reassessment invalid for borrowed satisfaction, reasons to believe not adverting to the failure on the part of the petitioner to disclose truly and fairly all material facts, and also the change of opinion.
Delhi HC modifies retrospective GST cancellation in Shree Shyam Metals case. Relief granted, aligns with business closure. Key observations and decision.
Delhi High Court orders retrospective cancellation of GST registration, setting aside an order lacking reasons. Details of the judgment in Indotech Magnetics case.
Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant.
Delhi High Court ruling on PCIT vs. Thapar Homes Ltd. emphasizes issuing notices under Section 274 before the Income Tax Act’s limitation period. Full judgment analysis.
Delhi High Court overturns Norms Committee’s decision on fixing wastage norms for downstream products of Export Oriented Units (EOUs).
Delhi High Court examines GST registration cancellation with retrospective effect. Non-filing of returns analyzed. In-depth judgment analysis and directives.
