Thermoking Vs Commissioner of State Goods And Service Tax (Delhi High Court) In this case concessional rate of duty had been denied to the petitioner on the ground that the C-Forms, relied upon by the petitioner, had been cancelled by the concerned tax authorities in Haryana with retrospective effect. Mr. Rajesh Mahna submits that the […]
Delhi High Court held that penalty under section 271(1)(c) of the Income Tax Act not leviable as error pointed out by AO was corrected by the assessee before passing of the assessment order.
Brij Mohan Mangla Vs Union of India (Delhi High Court) In this case In terms of Orders passed by Appellate Authority, the orders rejecting petitioner’s application for GST refund have been set aside. The Appellate Authority has also directed restoration of the petitioner’s GSTIN registration. The record also indicates that the petitioner thereafter once again […]
Delhi High Court held that Court has the power to exercise discretion to waive requirement of pre-deposit of penalty in rare and deserving cases.
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
