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Judiciary

GST registration cannot be cancelled retrospectively for non-filing of return for some period

April 11, 2024 567 Views 0 comment Print

Merely, because a taxpayer has not filed GST returns for some period does not mean that taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed, and taxpayer was compliant.

Stamp duty valuation on Allotment letter date should be considered for Section 56(2)(x)

April 11, 2024 2103 Views 0 comment Print

Mumbai ITAT orders stamp duty valuation on allotment letter date for Section 56(2)(x) of Income Tax Act, setting aside CIT(A) order against Assessee.

HC set-aside GST Registration cancellation SCN/Order for lacking reason for retrospective cancellation

April 11, 2024 351 Views 0 comment Print

Delhi High Court overturns retrospective GST registration cancellation due to lack of details in notice and order, orders modification from date of notice.

HC Quashes GST order for Failure to Seek Further Details from Petitioner 

April 11, 2024 453 Views 0 comment Print

Impugned GST order dismissed petitioner’s reply as unsatisfactory and lacking substantial documents. court highlighted absence of any request for further details from petitioner, indicating a failure to engage with submitted reply effectively.

Alleged Misuse: Madras HC orders disposal of GST registration revocation application

April 11, 2024 264 Views 0 comment Print

Detailed analysis of P.Jeyaraman Vs Assistant Commissioner (CT) case where Madras HC orders disposal of application for Revocation of GST registration cancellation  

Ex-parte Order Invalid if SCN Issued Post GSTN Cancellation: Delhi HC

April 11, 2024 492 Views 0 comment Print

Delhi High Court rules that an ex-parte order cannot stand if the taxpayer’s GSTN is cancelled, hindering response. Detailed analysis and implications discussed.

After initiation of resolution process appeal not maintainable if not filed by IRP

April 11, 2024 279 Views 0 comment Print

Since the appellant hadn’t filed the appeal through the Interim Resolution Professional as required under the resolution process, the ITAT deemed the appeal not maintainable and dismissed it.

Ongoing Investigations & Provisional Assessments: CAAR Cannot give ruling

April 11, 2024 336 Views 0 comment Print

In re L S Metal Vina LLC (CAAR New Delhi) – CAAR cannot give ruling where there is an ongoing investigation or assessment has been made on provisional basis

Raw Silicon Carbide Bricks for DPF application falls under CTH 6902 2040

April 11, 2024 222 Views 0 comment Print

CAAR Mumbai held that Raw Silicon Carbide Bricks for DPI application merit classification under Custom Tariff Heading 6902, more specifically under CTH 6902 2040 of First Schedule of Customs Tariff Act, 1975

GST Search Authorization by Joint Commissioner without recording reasons is invalid

April 11, 2024 621 Views 0 comment Print

Read the full text of the judgment/order by Allahabad High Court regarding the unauthorized search and seizure in the case of Gaurav Saurav Traders.

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