Aiswarya Krishnadas
![Delhi HC Sets Aside SCN Alleging Wrongful Availment of ITC u/s 73 of CGST Act, Grants Two Weeks Extension for Submitting Supporting Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Delhi-HC-SCN-show-cause-notice-ITC-Input-Tax-Credit-Section-73-CGST-Act-TAXSCAN.jpg "Delhi HC Sets Aside SCN Alleging Wrongful Availment of ITC u/s 73 of CGST Act, Grants Two Weeks Extension for Submitting Supporting Documents [Read Order]")
Delhi HC Sets Aside SCN Alleging Wrongful Availment of ITC u/s 73 of CGST Act, Grants Two Weeks Extension for Submitting Supporting Documents [Read Order]
The Delhi High Court has set aside a show cause notice (SCN) alleging wrongful availment of Input Tax Credit (ITC) under Section 73 of the Central...
![Delhi HC Sets Aside Income Tax Notice, Citing Failure to Include Legal Heirs of Deceased in Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Delhi-HC-Income-Tax-Notice-Legal-Heirs-Citing-Failure-Delhi-HC-Sets-Aside-Income-Tax-Notice-income-tax-TAXSCAN.jpg "Delhi HC Sets Aside Income Tax Notice, Citing Failure to Include Legal Heirs of Deceased in Proceedings [Read Order]")
![Reassessment u/s 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC Sets aside Income Tax Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/delhi-High-Court-Delhi-HC-Reassessment-Income-Tax-Notice-Notice-Issued-Delhi-HC-Sets-aside-Income-Tax-Notice-Section-148-TAXSCAN.webp "Reassessment u/s 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC Sets aside Income Tax Notice [Read Order]")
![Delhi HC Quashes blocking of Electronic Credit Ledger under Rule 86A in excess of available GST ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Electronic-Credit-Ledger-Rule-86A-of-CGST-Rule-ITC-taxscan.jpg "Delhi HC Quashes blocking of Electronic Credit Ledger under Rule 86A in excess of available GST ITC [Read Order]")
JCIT approval for Notices Issued 3-4 Years Post Assessment Found Non-Compliant with Section 151: Delhi HC quashes Income Tax Notice [Read Order]
The Delhi High Court quashed an income tax notice after finding that the Joint Commissioner of Income Tax (JCIT) approval for notices issued 3-4 years post-assessment was non-compliant with Section...
![JCIT approval for Notices Issued 3-4 Years Post Assessment Found Non-Compliant with Section 151: Delhi HC quashes Income Tax Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-HC-Delhi-High-Court-Income-Tax-Income-Tax-Notice-Section-151-of-the-Income-Tax-Act-JCIT-Joint-Commissioner-of-Income-Tax-JCIT-Approval-Assessment-Found-TAXSCAN.jpg "JCIT approval for Notices Issued 3-4 Years Post Assessment Found Non-Compliant with Section 151: Delhi HC quashes Income Tax Notice [Read Order]")
GST Registration Cancellation does not Exempted petitioner From Tax Liability or Penalties: Delhi HC [Read Order]
In a significant ruling, the Delhi High Court held that the petitioner was not absolved of their obligation to pay tax, interest, or penalties, nor are they exempted from the consequences of...
![GST Registration Cancellation does not Exempted petitioner From Tax Liability or Penalties: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-GST-Tax-Liability-GST-Registration-cancellation-Taxscan.jpg "GST Registration Cancellation does not Exempted petitioner From Tax Liability or Penalties: Delhi HC [Read Order]")
SCN Proposes GST Demand for under Declaration of Output Tax and GSTR-01/GSTR-09 Mismatch: Delhi HC remands Matter for Fresh Consideration [Read Order]
The Delhi High Court has remanded a GST matter for fresh consideration after a show cause notice (SCN) was issued due to an under declaration of output tax and a mismatch between GSTR-01 and GSTR-09,...
![SCN Proposes GST Demand for under Declaration of Output Tax and GSTR-01/GSTR-09 Mismatch: Delhi HC remands Matter for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Demand-GSTR-9C-Madras-HC-Pre-deposit-taxscan.jpg "SCN Proposes GST Demand for under Declaration of Output Tax and GSTR-01/GSTR-09 Mismatch: Delhi HC remands Matter for Fresh Consideration [Read Order]")
Assessment Order in Name of Non-Existent Entity cannot be Cured u/s 292B of Income Tax Act: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that an assessment order issued in the name of a non-existent entity, following an amalgamation, cannot be cured under Section 292B of the Income Tax...
![Assessment Order in Name of Non-Existent Entity cannot be Cured u/s 292B of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-HC-Delhi-High-Court-Assessment-Order-Non-Existent-Entity-Section-292B-of-the-Income-Tax-Act-Income-Tax-High-Court-News-High-Court-Updates-taxscan.jpg "Assessment Order in Name of Non-Existent Entity cannot be Cured u/s 292B of Income Tax Act: Delhi HC [Read Order]")
CESTAT allows Refund of Input Service Tax paid in Respect of Export of Cut and Polished Diamonds [Read Order]
The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) found no merit in the Principal Additional Director General's order denying the refund of input service tax and...
![CESTAT allows Refund of Input Service Tax paid in Respect of Export of Cut and Polished Diamonds [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Mumbai-Service-Tax-Export-of-Diamonds-Diamonds-Taxscan.jpg "CESTAT allows Refund of Input Service Tax paid in Respect of Export of Cut and Polished Diamonds [Read Order]")
CENVAT Credit admissible on Central Excise Invoices pertaining to Copper Bars / Ingots: CESTAT [Read Order]
In a significant ruling, the Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that Cenvat Credit Rs. 14, 67,774/- is admissible on Central Excise invoices...
![CENVAT Credit admissible on Central Excise Invoices pertaining to Copper Bars / Ingots: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-mumbai-CENVAT-Credit-Central-Excise-Central-Excise-Invoices-copper-bars-and-ingots-TAXSCAN.jpg "CENVAT Credit admissible on Central Excise Invoices pertaining to Copper Bars / Ingots: CESTAT [Read Order]")
Investment of Surplus Cash in Mutual Funds not Considered Trading Activity, Exempted from Service Tax Demand: CESTAT [Read Order]
In a recent ruling, the Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the investment of surplus cash in mutual funds is not considered a trading activity...
![Investment of Surplus Cash in Mutual Funds not Considered Trading Activity, Exempted from Service Tax Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Mumbai-Mutual-Funds-Investment-of-Surplus-Cash-Trading-taxscan.jpg "Investment of Surplus Cash in Mutual Funds not Considered Trading Activity, Exempted from Service Tax Demand: CESTAT [Read Order]")