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The Hon’ble Delhi High Court in the case APN Sales and Marketing held that an order which does not provide sufficient reasons is not legally sustainable as it is in violation of principles of natural justice and the allegations mentioned in the Show Cause Notice were not mentioned in the Order.
The Hon’ble Delhi High Court in the case HCL Infosystems Ltd. v. Commissioner of State Tax & anr[W.P.(C) 7391/2024 dated November 21, 2024] quashed the show cause notice and the final order issued in the name of Amalgamating Company post-merger because they were against Section 87 of the Central Goods and Services Tax Act (“the CGST Act”) and 160 of the CGST Act. The court held that the preceding cannot be brought to a merged entity and it is a substantive error that cannot be cured.
In a breather to Samsung India Electronics Pvt., the Delhi High Court on Monday overturned an order of the Income Tax Appellate Tribunal that had dismissed the electronic manufacturer’s plea to pause proceedings on a Rs. 1,213 crore tax demand.
GST RC cancellation order was passed with retrospective effect from 01.07.2017 for the only reason set out in the impugned SCN that Principal place of business not found at the time of field visit, was quashed for violating the principles of natural justice.
The Hon’ble Delhi High Court in the case of M/s Sanjay Sales India held that the application for the cancellation of the GST registration cannot be denied on the ground that the scrutiny proceeding has been raised relating to tax liability of the Assessee of the past period.
The Hon’ble Delhi High Court in the case of JV Creatives (P.) Ltd. dismissed the writ petition filed against the order of provisional attachment passed under Section 83 of the CGST Act wherein the Commissioner prima facie opined that passing of order was necessary to protect revenue interest in case where the Hon’ble High Court was of the view that there is nexus between the supplier and recipient in case wherein it has been alleged that the supplier was non-existent and the invoice has been issued without the supply of goods.
No requirement to furnish CA certificate if refund of unutilized ITC is covered under Sec. 54(8)(b)
Notice digitally signed by GSTN instead of proper officer was defective HC directed to issue fresh SCN after curing defects
The Hon’ble Delhi High Court in the case of Nikhil Gupta held that the Principal Additional Director, DGGI is empowered to pass the order of provisional attachment of bank account under Section 83 of the CGST Act.
The Hon’ble Delhi High Court in the case of M/s. JSW Steel Limited issued notice in the writ petition filed challenging Circular No. 212/6/2024-GST dated June 26, 2024 wherein it has been mandated to collect CA/CMA certificate from the recipient ensuring that the credit has been reversed relating to post-sales discount.