Alleges GST Registration Cancellation Application Contains Incorrect Date: Delhi HC directs Expeditious Disposal of Application with 4 weeks [Read Order]
The Delhi High Court directed the expeditious disposal of application alleging that the Goods and Service Tax ( GST ) registration cancellation application within a timeframe of 4 weeks. The GST department alleged that the
GST Registration Cancelled due to Non-Response to SCN: Delhi HC directs Cancellation w.e.f. SCN Issuance Date [Read Order]
The Delhi High Court directed the Goods and Service Tax ( GST ) registration cancellation effective from the date of issuance of Show Cause Notice ( SCN ) due to failure to submit a reply.
Order Freezing Bank Accounts not to Remain in Force Sixty Days from Date of Order under Sub-Section (8-A) to Section 132 of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court observed that the order freezing bank accounts not to remain in force for more than sixty days from date of order under sub-section (8-A) to Section 132 of the Income Tax
Right of DRI to issue SCN: Delhi HC restores Appeals before CESTAT [Read Order]
The Delhi High Court restored appeals before the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in the matter regarding the right of the Directorate of Revenue Intelligence ( DRI ) to issue
Case Transfer to another AO not Permissible without Decentralization order u/s 127 of Income Tax Act on Centralization of Case: Delhi HC [Read Order]
In a recent decision the Delhi High Court observed that case transfer to another Assessing Officer (AO) not permissible without decentralization order under Section 127 of the Income Tax Act, 1961 on centralization of the
Recording of Satisfaction by AO before Initiating Section 153C proceedings: Delhi HC dismisses Writ Petition [Read Order]
The Delhi High Court dismissed the writ petition as there was the recording of satisfaction by the Assessing Officer (AO) before initiating Section 153C of the Income Tax Act, 1961 proceedings. The present writ petition,
Challenge on CBIC Notification: Delhi HC quashes Instruction Denying Benefit to Solar Power Generation Units [Read Order]
While considering a batch of writ petition filed challenging the validity of Instruction under instructions dated July 9, 2022, issued by the Central Board of Indirect Taxes and Customs ( CBIC ) in the exercise
GST Registration Cancellation Order under Challenge: Madras HC orders GSTR Filing Prior to Cancellation, Mandates Tax Dues and Interest Payment [Read Order]
The Madras High Court, given the similar issues in the Suguna Cutpiece Center case, pronounced the same judgment, ordering the petitioner to file the Goods and Services Tax Returns ( GSTR ) prior to the
Delhi HC Sets Aside CESTAT Order Citing Lack of Jurisdiction to Entertain Appeal; Directs to File Revision with Central Government under Customs Act
The Delhi High Court has nullified an order issued by the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), citing jurisdictional constraints. The case in question involves a dispute between the Commissioner of
Delhi HC quashes Rs 2.4 Crore Tax Demand Citing Insufficient Reason for Rejection of Response to SCN: Orders Re-Adjudication and Opportunity for Further Reply [Read Order]
The Delhi High Court has quashed a tax demand amounting to Rs.2.4 crore against Mudita Express Cargo Private Limited citing insufficient reason for rejection of the response to the Show Cause Notice (SCN). The ruling
Delhi HC Invalidates Assessment Order Citing Non Consideration of Reply & Evidence; Orders Re-Adjudication with Opportunity for Filing Additional Reply & Personal Hearing [Read Order]
The Delhi High Court has invalidated an assessment order issued by the Commissioner of Delhi Goods and Service Tax ( GST ), emphasising the failure to duly consider the detailed response and evidence submitted by
Counterparts Barred from Initiating Proceedings Against CGST or SGST Allocated assessees in absence of Cross Empowerment Notification: Madras HC [Read Order]
In a recent ruling, the Madras High Court, upholding the ruling in the  Tvl.Vardhan Infrastructure's case, ruled that the in the absence of the Cross Empowerment notification, the counterparts department is barred from initiation proceedings
Supreme Court and High Courts Weekly Round up
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in from May 04th, 2024 to May 10th, 2024. SUPREME COURT Amounts covered by Security deposits under
CBDT’s Office Memo (Instr No.1914) does not Mandate 20% Remittance of Disputed Tax for Stay Application: Madras HC [Read Order]
In a recent ruling, the Madras High Court ruled that the Office Memorandum (Instruction No.1914) of the Central Board of Direct Taxes ( CBDT ) does not mandate 20% remittance of the disputed tax for
GST Proper Officer’s Disregard for Taxpayer’s Reply ex-facie shows non-application of Mind: Delhi HC sets aside Demand Order [Read Order]
In a recent ruling, the Delhi High Court overturned a demand order, citing the failure of the Goods and Services Tax (GST) proper officer to consider the taxpayer's response, thus indicating a lack of due