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Uttarakhand High Court

HC directs 25% deposit for release of vehicle and Goods

July 30, 2024 345 Views 0 comment Print

Explore Uttarakhand High Court’s judgment on whether Joint Commissioner can act as GST Appellate Authority. Detailed analysis and conclusion provided.

Uttarakhand HC Allows GST Registration Revocation Application

July 3, 2024 426 Views 0 comment Print

Uttarakhand HC permits petitioner to file GST registration cancellation revocation application due to miscommunication with tax consultant.

No GST Act Proceedings Against Purchaser for Supplier’s Non-Deposit: Uttarakhand HC

May 17, 2024 22071 Views 2 comments Print

Uttarakhand High Court ruling clarifies that under GST Act Section 74, purchasers aren’t liable if suppliers fail to deposit taxes. Full analysis provided.

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

February 20, 2024 561 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 2436 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 1683 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 7074 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 954 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 1134 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 444 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.

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