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The Hon’ble Delhi High Court in the case of Best Crop Sciences Private Limited held that the Revenue Department is not empowered to block ITC in excess of the credit available in the ECL under Rule 86A of the CGST Rules stating that in case where the credit of input tax is not available in the ECL or the credit has already been utilised, Rule 86A of the CGST Rules cannot be invoked.
In a recent judgment, the Delhi High Court has reaffirmed that the mere issuance of a show cause notice (SCN) by the tax authority is not enough to cancel the Goods and Services Tax (GST) registration of any entity. The judgement addresses the ongoing uncertainty surrounding the authority to cancel registration based solely on an SCN, and the prevailing doubts over its cancellation with retrospective effect.
The SCNs were not placed in a way that would attract the petitioner’s attention and thus, the impugned order set aside.
The Hon’ble Delhi High Court in the case of M/s Abhishek Appliance (P.) Ltd. ruled that an Assessee should be given an opportunity to respond the allegations and submit the evidence regarding place of business. Hence, the matter remanded for reconsideration after affording personal hearing was provided to the Assessee and writ petition was disposed of.
Proper Officer can’t reject assessee’s reply without considering it on merits: HC
The Hon’ble Delhi High Court in M/s Neeraj Kumar held that SCN uploaded under the category of “Additional Notices and Order” instead of “Notices and Orders” before the GST portal was redesigned. The demand order was set aside, and the matter was remanded to the adjudicating authority for consideration afresh.
GST RC cancellation order was set aside as it lacked reasons and violated the principles of natural justice because the SCN did not propose the cancellation of GST registration ab initio i.e. from the date of registration.
The Hon’ble Delhi High Court passed a common order in the case of Mohinder Kumar held that an Adjudicating Authority shall not pass any adverse order against any of the Petitioners without affording them a reasonable opportunity to be heard.
The Delhi High Court in the case of Hari Kishan Sharma, ruled in favor of an assessee by granting relief despite discrepancies in Form 26AS related to tax credits.
The petitioner is not remediless and can seek refund in accordance with law when he was coerced to deposit an amount under protest.