The petitioner had made an application in the requisite form (Form GST REG-16) praying that his registration be cancelled with effect from 31.07.2021. The reason for seeking cancellation of the registration was disclosed as ‘Discontinuance of business/Closure of business’.
Ashok Kumar Garg Vs ACIT (Delhi High Court) According to the petitioner, although the amount of alleged bogus purchase bills has been quantified as Rs.24,10,705/- the amount in issue is only Rs.13,73,503/-. It is, thus, the petitioner’s case that Rs.10,37,202/- has been wrongly included. Mr Puneet Rai, learned senior standing counsel, who appears on behalf […]
Delhi High Court held that levy of interest under section 234E of the Income Tax Act is illegal for returns of TDS in respect of the period prior to 01.06.2015. Accordingly, directed to be deleted.
Zapsell Retail Vs Commissioner State Goods And Services Tax (Delhi High Court) In Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr. (W.P.(C) 1358 of 2016 decided on 06.2016) this Court had held that C-forms cannot be cancelled retrospectively. Further, this Court has disposed of several writ petitions involving the similar […]
HC held that provisional attachment under section 83 of CGST Act 2017 cannot be extended & also there is no order extending the same.
The Hon’ble High Court was pleased to apply live link test i.e. the expression ‘reason to believe’, to denote reasons, which are based on tangible material and have a live link with the formation of the belief. Also, the Hon’ble High Court observed that blocking of electronic credit ledger is a drastic step, and therefore it was necessary for the concerned officer to have some material to form a belief that the conditions under Rule 86A of the Rules are satisfied.
Commissioner of Customs (Airport & General) Vs R.P. Cargo Handling Services (Delhi High Court) Delhi High Court held that the Commissioner is require to ‘issue’ (ant not ‘serve’) a notice, under Regulation 20 of the Customs Brokers Licensing Regulations (CBLR), within a period of ninety days of the receipt of the offence report. Facts- The […]
Delhi High Court held that Betal Nuts known as ‘Boiled Supari’ is classifiable under Chapter 8 of the Customs Tariff Act and not under Chapter 21 of the Customs Tariff Act.
Delhi High Court directed Commissioner of Income Tax (CIT) to re-consider the high-pitched assessment as gross profit applied is 12.5% as against historical gross profit of 1.06%. Coercive measures against the petitioner instructed to be kept on hold.
Megicon Impex Pvt Ltd Vs Commissioner Of Central Goods And Services Tax Delhi West & Ors. (Delhi High Court) he learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing […]
