Tax Guru2h
Delhi HC Sets Aside GST Registration Cancellation Notice for lacking specific allegations
In Saluja Electronics Vs Commissioner of CGST and Central Excise Delhi East Commissionerate, the Delhi High Court annulled a ...
Tax Guru2h
GST registration cancellation cannot be withheld for assessing liability: Delhi HC
8. It follows that the application for cancellation of GST registration cannot be withheld for assessing the petitioner’s ...
Tax Guru2h
Payment of Section 129(3) demand does not restrict right to appeal: Gauhati HC
In the case of TNS Express Pvt Ltd and Anr Vs State of Assam, the Gauhati High Court addressed the issue of filing an appeal ...
Tax Guru2h
ITAT Indore Accepts Peak Credit Theory; Past savings can explain cash deposits
The ITAT assessed the evidence presented, highlighting that the taxpayer had made consistent deposits and withdrawals ...
Tax Guru2h
Assessee not availing Personal Hearing Cannot Claim Lack of Opportunity: Madras HC
Mohamed Siddique & Co. Vs Assessment Unit/Verification unit/ Technical Unit/Review Unit Income/ Tax Department (Madras High ...
Tax Guru2h
CGST Act Section 74 Applicable for Willful Suppression of Sales to Evade Tax
The petitioner is a registered person under the CGST / SGST Acts. The petitioner was served with Ext.P3 show cause notice ...
Tax Guru4h
Goods classified under CTH 6304 as can be sold in market as bed sheet: CESTAT Kolkata
CESTAT Kolkata held that keeping in view the common parlance usage of material as bed sheets and the same can be sold in ...
Tax Guru3h
Delhi HC Sets Aside GST Registration Cancellation Over Inadequate SCN Details
Assistant Commissioner of Central Goods and Service Tax, the Delhi High Court set aside the cancellation of the petitioner’s ...
Tax Guru4h
Assam VAT: Gauhati High Court Allows Fresh Hearing Upon Pre-Deposit
The Gauhati High Court addressed the appeal of Megha Assam Pvt. Ltd. and another petitioner, who challenged their tax ...
Tax Guru2m
Reassessment u/s. 148 based on cryptic reasons and mechanical approval quashed: ITAT Delhi
ITAT Delhi held that the issuance of notice u/s. 148 based on cryptic reasons combined with a mechanical approval of the Pr.CIT u/s. 151 of the Income Tax Act do not pass the test of judicial scrutiny ...
Tax Guru3m
Import of old and used worn clothing articles without valid specific license unjustified: CESTAT Kolkata
CESTAT Kolkata held that valid specific license required for import of old and used worn clothing articles. Accordingly, redemption fine @10% and penalty @5% imposed for failure to comply with ...
Tax Guru2m
No levy of penalty on estimated addition on ad hoc disallowance of expenses: ITAT Delhi
ITAT Delhi held that the law is very well settled that there cannot be any levy of penalty on an estimated addition on ad hoc disallowances of expenses. Accordingly, penalty proceedings initiated ...