Section 148 notice is quashed solely on the ground that the impugned notice was issued in the name of non-existing company
CGST authority concerned to restore the petitioner’s registration and open the portal for a period of 15 days from date to enable the petitioner to make the payment of revenue due if any by the respondent authority concerned within 31st March, 2023.
Sabu Puthen Veedu Vs Assistant Commissioner of State Tax (Kerala High Court) The petitioner has approached this Court seeking to quash Ext.P2 order based on Ext.P1. Ext.P2 is the demand raised. The order is dated 20.12.2021. The petitioner has not chosen to exhaust the statutory remedies available against Ext.P2 and after waiting for more than […]
Thankamma Vs Taxation Officer (Kerala High Court) The petitioner, was the registered owner of a heavy goods vehicle bearing Registration No.KL-19-7599. The petitioner had sold the said vehicle, on 01.07.2019, to one Mr. Noushad K.H. The vehicle was sold for the purpose of scrapping the same, but, later the petitioner was served with Ext.P1 demand […]
Pallava Textiles Private Limited Vs ITO (ITAT Chennai) In this case, the Assessing Officer has initiated penalty proceedings under section 270A of the Act for under-reported income. The Assessing Officer issued show-cause notice under section 274 r.w.s. 270A of the Act calling explanations from the assessee as to why penalty cannot be levied for under-reporting […]
Dispose of representation of petitioner in accordance with law and by passing a reasoned and speaking after giving opportunity of hearing.
Addition made on the basis of information and material collected on the back of the assessee cannot be tackled as valid basis for making addition
Section 70 (1) of GST act only says that the proper officer shall have the power to summon any person whose attendance is considered necessary either to give evidence or to produce a document or any other thing in the enquiry and nothing more.
Provide relevant documents indicating basis for order of transfer of petitioner’s file and provide opportunity to file further objection : HC
This is not a case where the petitioner has approached this writ court immediately after getting notice under Section 148A(b) of the Act or after passing the order under Section 148A(d) of the Act
