Delhi High Court ruling favors taxpayer against retrospective GST registration cancellation. Detailed analysis of the order, implications, and next steps in this legal battle.
Reassessment invalid for borrowed satisfaction, reasons to believe not adverting to the failure on the part of the petitioner to disclose truly and fairly all material facts, and also the change of opinion.
Delhi HC modifies retrospective GST cancellation in Shree Shyam Metals case. Relief granted, aligns with business closure. Key observations and decision.
Delhi High Court orders retrospective cancellation of GST registration, setting aside an order lacking reasons. Details of the judgment in Indotech Magnetics case.
Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant.
Delhi High Court ruling on PCIT vs. Thapar Homes Ltd. emphasizes issuing notices under Section 274 before the Income Tax Act’s limitation period. Full judgment analysis.
Delhi High Court overturns Norms Committee’s decision on fixing wastage norms for downstream products of Export Oriented Units (EOUs).
Delhi High Court examines GST registration cancellation with retrospective effect. Non-filing of returns analyzed. In-depth judgment analysis and directives.
Delhi High Court’s judgment on GST registration cancellation with retrospective effect in case of Sharda Metal Works. Learn about legal intricacies and implications.
Since the coconut oil was sold by assessee in small packs; was displayed in the category of hair care; the manner in which it was to applied on hair; and the purpose for which it was purchased by the consumer leave no manner of doubt that the coconut oil sold by assessee was classifiable in a residual entry attracting tax at the rate of 12.5% .
