Delhi High Court’s judgment on Archit Khandelwal vs Pr. Commissioner of DGST Delhi regarding the retrospective cancellation of GST registration due to discontinuing business.
In the case of Dipak Kumar Agarwal Vs Assessing Officer, Allahabad HC rules that the power of the assessing authority to decide on the release of seized assets is not automatically abated after 120 days under S.132B(1)(i) of the Income Tax Act.
Allahabad High Court sets aside assessment order due to inadequate notice, mandates fair hearing for house tax assessment. Full judgment analysis here.
The court’s deliberation highlights the absence of any challenge to the initial re-assessment order or its revision by the Commissioner. Furthermore, the judgment underscores the principle that one assessment order per assessee per assessment year should prevail unless annulled or set aside by a competent authority or court.
Analysis of Om Prakash Vs PCIT (ITAT Delhi) case reveals PCIT’s jurisdiction limitations on tax issues under Land Acquisition Act Section 28.
Delhi High Court’s judgment on Sadhna Kohli vs Sales Tax Officer highlights the invalidity of retroactive GST registration cancellation without valid reasons. Read the full analysis here.
Discover the Madras High Court’s decision on invisible loss under TNVAT Act, remanding the case for reconsideration. Analysis and implications discussed.
Delhi High Court’s verdict emphasizes that merely having a pending DRC-01 is insufficient to reject a taxpayer’s request for GST registration cancellation. Read the full judgment here.
In Pawan Insaa Vs Directorate of Enforcement, Punjab and Haryana High Court rules ECIR cannot be quashed, citing legal precedents. Read the full judgment here.
Explore the Madras High Court judgment on Bajrang & Bajrang Vs State Tax Officer (FAC), emphasizing the responsibility of registered persons to monitor the GST portal.
