Delhi High Court rules against retroactive GST registration cancellation for periods with filed returns, limiting cancellation to post-death periods of the taxpayer.
The building, namely Kanchanjunga was constructed in the year 1972 by its promoters M/s Kailash Nath & Associates which had engaged some persons to look after the security of the building maintenance and cleaning of the common area of the building and lift etc.
Delhi High Court held that passing of a draft assessment order as mandated under section 144C of the Income Tax Act is mandatory prior to passing of final assessment order. Accordingly, order liable to be set aside.
Delhi HC repeals GST registration cancellation order for Nutech Appliances due to failure to adhere to natural justice principles and inadequate show cause notice.
Delhi High Court held that determination as carried out by the Designated Authority under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] is clearly rendered finality and cannot possibly be reopened or revised by any authority under the Income Tax Act. Accordingly, rectification notice issued u/s. 154 quashed.
Delhi High Court held that rejection of Merchandise Exports from India Scheme (MEIS) benefit merely because amended shipping bills were not being reflected on the automates is unjustifiable. Accordingly, MEIS benefit claim allowed.
Delhi High Court quashes GST order citing improper portal notification. Case remanded for fresh adjudication after portal redesign.
Delhi High Court sets aside GST cancellation order against A P Enterprises due to vague allegations and procedural lapses in the show cause notice.
Delhi HC directs trial court to release Rs. 25 lakh FDR to petitioner, citing absence of fresh Look Out Circular (LOC) from the Income Tax Department.
Delhi HC rules GST cancellation order invalid due to insufficient reasoning in the SCN, reversing the registration’s ab initio cancellation.
