Gujarat High Court Sets Aside GST Order for Denying Personal Hearing The Gujarat High Court has ruled in favor of taxpayer Komal Jayeshbhai Hemavat, holding that tax authorities cannot pass an adverse GST order without providing the taxpayer a proper opportunity of personal hearing, even if the taxpayer had mentioned that no personal hearing was…
Delhi High Court Upholds 7-Day Notice Before GST Arrest in Rs 8 Crore ITC Fraud Case The Delhi High Court has directed the GST authorities to grant seven days’ prior notice before issuing any adverse order in an alleged GST fraud case involving over Rs 8 crore. The dispute in the present case arose when…
GST Registration Cannot Be Cancelled Retrospectively Without Prior Issuance of SCN: High Court The Punjab and Haryana High Court has set aside an order cancelling the GST registration of Turan Enterprises, holding GST registration cannot be cancelled retrospectively without prior issuance of a proper show-cause notice granting the taxpayer a fair opportunity to present his/her…
GST Audit completion does not bar authorities to initiate fresh proceedings under Section 73 or 74 The High Court of Jammu & Kashmir and Ladakh dismissed a writ petition filed by M/s Ess Ess Enterprises and Electronics, holding it was granted sufficient time to respond to the show cause notice and also it had an…
GST Registration Cannot Be Cancelled Retrospectively Without Due Notice, Says HC The Punjab and Haryana High Court recently set aside an order cancelling the GST registration of Goyal Brothers with retrospective effect, holding that the company was not served any proper notice informing it about the same proposal, which is a clear breach of principles…
Delhi HC Directs Fresh Speaking Order in GST ITC Dispute The Delhi High Court has quashed a GST adjudication order passed against M/s Delhi MSW Solutions Limited after holding that the authorities failed to consider the detailed reply filed by the assessee in response to the show cause notice. A Division Bench comprising Justice Nitin…
ITAT Delhi Rejects Permanent Establishment Allegation Based Solely on LinkedIn Evidence The ITAT Delhi has held in favour of IMAX Theatre Services Limited in a dispute related to the existence of a Permanent Establishment (PE) in India for the Assessment Year 2022-23. The assessee, IMAX Theatre Services Limited, is a tax resident of Canada and…
GST Demand Order Invalid Without Personal Hearing, Rules Patna High Court The Patna High Court set aside a tax demand order issued against the company, Neeraj Bricks, under the Bihar Goods and Services Tax (BGST) Act, 2017. The case was filed by the brick-manufacturing firm after tax authorities imposed a liability of over Rs 21 lakh,…
Patna HC Quashes GST Cancellation Order, Holds Fair Hearing Essential Under Natural Justice A 38-year-old Prakash Kumar (petitioner) filed the present writ petition in the Patna High Court, claiming that the tax authorities had erroneously cancelled his GST registration without granting a proper opportunity of hearing, indicating an explicit violation of the principles of natural justice….
ITAT Sets Aside Appeal Dismissal for Non-Prosecution, Orders Fresh Hearing The assessee, a partnership firm engaged in civil construction, filed its return for AY 2023-24 declaring income of Rs 26,776,510. The case was selected for scrutiny, and assessment was completed at Rs 59,803,455 after making three additions and disallowances for non-deduction of TDS under Sections…
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