Delhi High Court orders retrospective cancellation of GST registration, setting aside an order lacking reasons. Details of the judgment in Indotech Magnetics case.
Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant.
Patna High Court ruling on Bihar Goods and Services Tax Act: Appellate Authority cannot dismiss appeals for non-prosecution, must decide on merits. Full analysis here.
Landmark judgment by Supreme Court on Commissioner of Trade Tax vs. Mishra Tea Blending. Blending and packing tea not considered manufacturing under UP Trade Tax Act. Full text analysis.
Delhi High Court ruling on PCIT vs. Thapar Homes Ltd. emphasizes issuing notices under Section 274 before the Income Tax Act’s limitation period. Full judgment analysis.
Delhi High Court overturns Norms Committee’s decision on fixing wastage norms for downstream products of Export Oriented Units (EOUs).
Petitioner challenged notice on grounds of violating principles of natural justice, citing vagueness and lack of specificity. Court, echoing its earlier decisions upheld the need for detailed and specific show-cause notices.
Madras High Court nullifies a GST Assessment Order on a deceased person in Rekha. S vs. Assistant Commissioner case. Uncover legal implications, court’s reasoning, and directives for legal heirs.
In Optum vs. State of Haryana case, Punjab and Haryana High Court ruled manual GST appeals valid and set aside dismissal orders. Learn legal implications and amendments under Rule 108 of HGST Rules.
Calcutta High Court, highlighted importance of affording an opportunity of hearing as mandated by Section 75(4) of the WBGST/CGST Act. The court emphasized that the absence of compliance with this statutory mandate renders the order unsustainable.
