Delhi HC explains why NFAC cannot invoke Section 144B of the Income Tax Act if a claim is not lodged within the Corporate Insolvency Resolution Process (CIRP) timeframe. Detailed analysis based on M Tech Developers Pvt. Ltd. Vs National Faceless Assessment Centre.
Delhi High Court’s judgment on Archit Khandelwal vs Pr. Commissioner of DGST Delhi regarding the retrospective cancellation of GST registration due to discontinuing business.
Delhi High Court’s judgment on Sadhna Kohli vs Sales Tax Officer highlights the invalidity of retroactive GST registration cancellation without valid reasons. Read the full analysis here.
Delhi High Court’s verdict emphasizes that merely having a pending DRC-01 is insufficient to reject a taxpayer’s request for GST registration cancellation. Read the full judgment here.
Delhi High Court rules that GST registration can’t be cancelled solely due to non-filing of returns, emphasizing the need for objective criteria. Read the detailed judgment here.
Delhi High Court rules in Kaycee Polymers Pvt. Ltd. vs Union of India that orders ignoring taxpayer replies are invalid. Get insights on this significant case.
Once it is seen that the disclosure was not full and truthful, the ITSC loses its jurisdiction to entertain such an application as well as to provide any immunity to the applicant from prosecution and penalties.
Delhi High Court mandates re-adjudication of flawed GST assessment order due to failure to consider detailed reply of assessee. Read the full judgment here.
Delhi High Court sets aside demand order under Section 73 of CGST Act, citing absence of prior show cause notice. Detailed analysis of the judgment provided.
Detailed analysis of the Delhi High Court judgment in Biba Fashion Ltd. vs. Govt of NCT of Delhi case, highlighting flaws in the order and remittal for re-adjudication.
