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CA and Trader Previously Arrested in Ongoing Fake Firm Case: Delhi HC Refuses to Intervene in Challenge to Quash SCN [Read Order]

Kavi Priya

In a recent ruling, the Delhi High Court refused to interfere with a show cause notice issued to a Chartered Accountant and a trader who had...

‘Natural Justice Not Lip Service’: Delhi HC allows to File Appeal Despite Time Elapsed as Customs...

Kerala Introduces Faceless GST Proceedings: Start With Audit SCNs u/s 73, 74 & 74A [Read...

Customs Fails to Issue SCN in a Year: Delhi HC Orders Release of Two Gold Chains Belonging to Uzbek...

GST Portal works Differently for Dept. & Taxpayer: Delhi HC sets aside “Invisible” SCN under...

GST ITC Block Dispute: Orissa HC Says Writ Not Maintainable Amid Pending Departmental Action [Read Order]

The Orissa High Court has dismissed a writ petition challenging the blocking of Input Tax Credit ( ITC ) under Rule 86A of the CGST/OGST Rules, 2017, ruling that the petition was premature given...

‘Bunching’ Impermissible under GST Act: Madras HC Says SCN can be Issued based on Monthly Returns if Annual Filing Pending [Read Order]

“The GST Act permits only for issuance of show cause notice based on the tax period” said the Madras High Court while quashing the Show Cause Notice ( SCNs ) issued to multiple taxpayers which bunched...

Dept Erred in Treating Voluntary GST Payment u/s 73(5) as Response to S. 74 SCN: Calcutta HC Remands Matter [Read Order]

In a recent ruling, the Calcutta High Court held that the Goods and Services Tax (GST) department was not justified in treating a voluntary tax payment made under Section 73(5) of the CGST Act as a...

Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order]

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the extended period of limitation could not be invoked when the department had already conducted...

SCN Issued 3.5 Years After Voluntary Disclosure Without New Findings or Suppression: CESTAT quashes Extended Period Demand [Read Order]

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the extended period of limitation cannot be invoked when the assessee has voluntarily disclosed duty...

Rs. 2.38 crores GST demand due to Non reconciliation between GSTR-01 & GSTR-09: Delhi HC Directs to accept Rectification Application filed by L& T Ltd

The Delhi High Court directed to accept the rectification application filed by Larsen & Toubro Limited (L&T) as the demand of Rs. 2.38 crores Goods and Service Tax (GST) was based on ...

SCN Reply Lacks Supporting Documents Due to Non-availability: Madras HC Sets Aside Order and Remands for Fresh Consideration [Read Order]

The High Court of Madras, set aside the impugned order and remanded the matter for fresh consideration after noting that the petitioner’s reply to the show cause notice lacked supporting documents...