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
Delhi High Court sets aside a tax notice against Majestic Handicraft Private Limited, challenging the claim of accommodation entries.
It is well settled that each day of delay in filing has to be explained. In present case, there are large gaps in time period for which no ostensible reason been provided.
Delhi High Court remands BSNL’s GST refund case to Adjudicating Authority, highlighting the importance of proper document submission under CGST Act.
Show Cause Notice has been issued approximately nine years after last Bill of Entry. In the given facts, we are unable to accept that appellant had issued notice within a reasonable period.
It is essential that the exercise of powers to cancel the registration ab initio, must be based on material on record and some rationale. Further, the taxable person must be put to notice of the proposed action to cancel the registration from a retrospective date so as to provide an opportunity to the said person to show cause why such cancellation should not be from a retrospective date.
Fact that Assessee had filed his ITR for assessment year 2011-12 within time limit proves that Assessee was aware of process of filing ITR.
Commencement of reassessment proceedings while the scrutiny assessment proceedings were on.10.1 Petitioner had taken an objection in that regard, which seems to have escaped the mind of the AO while passing the order under Section 148A(d) of the Act.
