Supreme Court & 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 during the previous...
![GST Registration of Composition Scheme Taxpayer Cancelled Similar to Grounds of Regular Taxpayer: Allahabad HC finds Order Non-speaking and Incorrect [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-GST-Registration-GST-Registration-of-Composition-Scheme-Taxpayer-Regular-Taxpayer-Allahabad-HC-GST-Act-2017-registration-cancellation-order-Allahabad-High-Court-Taxscan.jpg "GST Registration of Composition Scheme Taxpayer Cancelled Similar to Grounds of Regular Taxpayer: Allahabad HC finds Order Non-speaking and Incorrect [Read Order]")
![GST Dept has Right to Conduct Preliminary Inquiry Relating to Books of Accounts: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-GST-Dept-Preliminary-Inquiry-Relating-To-Books-Of-Accounts-Punjab-Haryana-HC-Input-Tax-Credit-ITC-CGST-Section-73-of-the-CGST-Act-tax-demand-detection-of-tax-Taxscan.jpg "GST Dept has Right to Conduct Preliminary Inquiry Relating to Books of Accounts: Punjab & Haryana HC [Read Order]")
Delhi HC Quashes GST Proceedings Against HCL Amalgamated Company Over Issuance to Non-Existent Entity Post-Merger [Read Order]
In a recent ruling, the Delhi High Court quashed the Goods and Service Tax (GST) proceedings against HCL Infosystems’ amalgamated company due to issuance in the name of the non-existent entity after...
![Delhi HC Quashes GST Proceedings Against HCL Amalgamated Company Over Issuance to Non-Existent Entity Post-Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-HC-Quashes-Delhi-HC-Delhi-HC-Quashes-GST-Proceedings-Against-HCL-Non-Existent-Entity-Post-Merger-GST-GST-Proceedings-Against-HCL-the-Delhi-High-Court-Taxscan.jpg "Delhi HC Quashes GST Proceedings Against HCL Amalgamated Company Over Issuance to Non-Existent Entity Post-Merger [Read Order]")
Clubbing Multiple Tax Periods In a Single Notice Is Impermissible under GST Act: Karnataka HC Quashes SCN [Read Order]
In a significant case, the High Court Of Karnataka held that clubbing multiple tax periods in a single notice is impermissible under Central; Goods and Service Tax ( CGST ) Act, 2017 and quashed the...
![Clubbing Multiple Tax Periods In a Single Notice Is Impermissible under GST Act: Karnataka HC Quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/site-imd-56.jpg "Clubbing Multiple Tax Periods In a Single Notice Is Impermissible under GST Act: Karnataka HC Quashes SCN [Read Order]")
Budgetary Support Scheme 2018 Withdrawal For Reimbursement Of IGST To Manufacturing Units: J & K HC Upholds UT Govt's Decision [Read Order]
The Jammu and Kashmir and Ladakh High Court has upheld the UT government's decision to withdraw the 'Budgetary Support Scheme', notified in the year 2018 for providing budgetary support to...
Accountant fails to appear in GST Adjudication Proceedings: Madras HC Remands Matter on Pre-deposit Condition [Read Order]
In a recent ruling, the Madras High Court remanded the Goods and Service Tax (GST) assessment matter on pre-deposit condition due to the accountant's failure to appear in the GST adjudication...
![Accountant fails to appear in GST Adjudication Proceedings: Madras HC Remands Matter on Pre-deposit Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-GST-Re-adjudication-in-GST-matter-Re-adjudication-Verification-deficiency-taxscan.jpg "Accountant fails to appear in GST Adjudication Proceedings: Madras HC Remands Matter on Pre-deposit Condition [Read Order]")
GST SCN and Assessment Order sent to Old Address Instead of New Address: Madras HC Sets aside Order [Read Order]
The Madras High Court has set aside the assessment order due to the Goods and Service Tax, the show cause notice and the assessment order were sent to the outdated address, while only the recovery...
![GST SCN and Assessment Order sent to Old Address Instead of New Address: Madras HC Sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Appeal-Pending-Assessment-Order-Income-Tax-Act-Kerala-HC-Demands-Stayed-until-Disposal-Stay-Petition-taxscan.jpg "GST SCN and Assessment Order sent to Old Address Instead of New Address: Madras HC Sets aside Order [Read Order]")
![AO cannot issue Reassessment Notice: ITAT quashes Order u/s 147 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-Income-Tax-under-ITAT-Income-Tax-Reassessment-TAXSCAN.jpeg "AO cannot issue Reassessment Notice: ITAT quashes Order u/s 147 of Income Tax Act [Read Order]")
Appellate Order issued without Hearing Petitioner, GST Dept Debits 37 % Pre-deposits from Electronic Credit Ledger: Madras HC remands Matter for Reconsideration [Read Order]
The Madras High Court remands the matter for reconsideration after an appellate order was issued without hearing the petitioner and the Goods and Service Tax (GST) Department debited 37% pre-deposits...
![Appellate Order issued without Hearing Petitioner, GST Dept Debits 37 % Pre-deposits from Electronic Credit Ledger: Madras HC remands Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-Goods-and-Service-Tax-GST-Dept-reconsideration-Electronic-Credit-Ledger-GST-pre-deposits-taxscan.jpg "Appellate Order issued without Hearing Petitioner, GST Dept Debits 37 % Pre-deposits from Electronic Credit Ledger: Madras HC remands Matter for Reconsideration [Read Order]")