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Uttarakhand High Court

Latest Posts in Uttarakhand High Court

Service Tax Reimbursement cannot be included for presumptive taxable income (Section 44BB)

February 20, 2024 348 Views 0 comment Print

Explore the interpretation of Sections 44 BB(1) and 44 BB(2) of the Income Tax Act in the case of CIT Vs B.J. Services Co. Me Ltd. as per the judgment of the Uttarakhand High Court.

Section 129 of CGST Act not invocable for mere non-production of delivery challan: Uttarakhand HC

February 14, 2024 756 Views 0 comment Print

Uttarakhand High Court held that invocation of proceedings u/s. 129 of the Central Goods and Services Tax Act, 2017 for minor infraction i.e. for not carrying any delivery challan unjustified as there is no intention to evade tax.

Issuance of notice and passing of order against non-existent entity is bad-in-law

October 10, 2023 1083 Views 0 comment Print

Uttarakhand High Court held that issuance of notice to the Transferor Company (i.e. non-existent entity) and order passed u/s 148A(d) of the Income Tax Act against the non-existent entity is bad in law and liable to be quashed.

Saving clause u/s 174(2)(e) of CGST Act permits initiation of proceedings under service tax post 01.07.2017

August 18, 2023 3984 Views 0 comment Print

Uttarakhand High Court held that saving clause under section 174(2)(e) of the Central Goods and Services Tax Act permits the initiation of proceedings under service tax post 01.07.2017 i.e. post repeal of the Service Tax regime

Rejection of technical bids justified as tax audit report didn’t contained UDIN

June 13, 2023 630 Views 0 comment Print

Uttarakhand High Court held that as per notification dated 02.08.2019, Tax Audit Reports are mandatorily required to have Unique Document Identification Number (UDIN). In absence, of the same, rejection of petitioner’s technical bids completely justified.

Enhancement of amount without issuance of notice by CIT(A) unjustified

May 1, 2023 708 Views 0 comment Print

Uttarakhand High Court held that issuance of notice by Commissioner (Appeals) mandatory in terms of section 251(2) of the Income Tax Act before enhancing the assessment.

Cancellation of GST Registration – HC directs revocation on payment of dues & filing of returns

April 22, 2023 405 Views 0 comment Print

Since the cause for which petitioner’s GST registration was cancelled was not clear from the cancellation order, therefore, learned State Counsel was asked to get instructions in the matter. Today, on instructions, he makes a statement that petitioner’s GST registration was cancelled for non-filing of GST returns for six consecutive months.

HC dismisses State application for condonation of Delay of 3502 days

April 22, 2023 315 Views 0 comment Print

Revision under Section 55 of Uttarakhand VAT Act to assail order dated 22.04.2013, with application to seek condonation of delay of 3502 days

Filing of application for revocation of GST registration allowed post payment of pending dues

March 18, 2023 1167 Views 0 comment Print

Uttarakhand High Court directed petitioner to file an application for revocation under Section 30 of the GST Act in terms of Rule 23 of the GST Rules despite being time-barred post payment of all the pending dues.

GST Registration cancellation- HC allows time barred application for revocation

December 30, 2022 711 Views 0 comment Print

Devendra Prasad Vs Assistant Commissioner (Uttarakhand High Court) Since, the petitioner failed to furnish returns for a continuous period of six months and show cause notice has been sent to him, it is directed that the petitioner shall file an application for revocation under Section 30 of the CGST Act in terms of Rule 23 […]