Cancelled GST registration can be restored upon fulfilment of conditions
The Hon’ble Madras High Court in the matter of Pitchaiah Venkateshprumal v. Superintendent of CGST & Central Excise [W.P (MD). […]
GST Law, Important Pronouncements
Important Pronouncements
Important Pronouncements, Income Tax
Lack of supplying supporting documents for ‘reason to believe’ is a flagrant violation of the principles of natural justice
The Hon’ble Rajasthan High Court in Micro Marbles Private Limited v. Office of the Income Tax Officer, Ward-1, Chittorgarh, Rajasthan
GST Law, Important Pronouncements
Instructions issued by Revenue Department needs to be aligned with the decisions taken by the courts and the position of law as declared by the judgments
The Hon’ble Delhi High Court in M/s. Hero Motocorp Ltd. v. Union of India & Ors [Review Petition 318/2022 in
GST Law, Important Pronouncements
Assessee allowed to rectify the bonafide errors committed in filing of Forms and GST Returns for FY 2017-2020
The Hon’ble Karnataka High Court in M/s. Wipro Limited India v. the Assistant Commissioner of Central Taxes and Ors. [Writ
CESTAT, Important Pronouncements
Services provided by GTA not classified as ‘Clearing and Forwarding Agency’ service
The CESTAT, Mumbai in M/s. Auto Cars v. Commissioner of Central Excise and Service Tax, Aurangabad [Service Tax Appeal No.
GST Law, Important Pronouncements
Alternative remedy is not an absolute bar if there is violation of natural justice
The Hon’ble Chhattisgarh High Court in the matter of M/s Mahendra Sponge and Power Limited v. Assistant Commissioner State Tax
GST Law, Important Pronouncements
Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application
The Hon’ble Calcutta High Court in the matter of M/s. Gayatri Projects Limited & anr. v. The Assistant Commissioner of
GST Law, Important Pronouncements
Demand order not sustainable without issuance of SCN and fair opportunity to respond
The Hon’ble Allahabad High Court in Skyline Automation Industries v. State of Uttar Pradesh [Writ Tax No. – 1512 of
GST Law, Important Pronouncements
Reasoned assessment order to be passed dealing with all aspects of the matter
The Hon’ble Gujarat High Court in M.P. Commodities Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 3796 of
GST Law, Important Pronouncements
Directed the assessee to approach the appellate authority w.r.t. order detaining ‘Teak Sawn Timber’
The Hon’ble Calcutta High Court in Md. Yusuf v. State Tax Officer, Bureau of Investigation [MAT 1426 of 2022 with