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Tag: Delhi HC

GST ArticleHigh Court

Provisionally attachment cannot extend after One Year: Delhi HC

byCA Bimal Jain24/08/202224/08/2022

The Hon’ble High Court, Delhi in the matter of M/s SH. NITIN SINGHANIA v. COMMISSIONER OF CENTRAL TAX GST, DELHI (EAST)[W.P.(C) 10389/2022 & CM No.29962/2022 dated July 29, 2022]  set aside the order passed by the department in order to…

GST ArticleHigh Court

SC’s suo moto extension of limitation period order is applicable even for condonation period

byCA Bimal Jain23/08/202223/08/2022

The Hon’ble High Court, New Delhi in the matter of Railsys Engineers Private Limited & Anr v. The Additional Commissioner of Central Goods and Services Tax [W.P.(C) 4712/2022 dated July 21, 2022] sets aside order cancelling Goods and Services Tax…

High Court

Maximum timeframe available to the respondent for keeping the bank attachment alive is one year- High Court, New Delhi

byAdmin03/08/202203/08/2022

CGST, Delhi East vide orders dated 31.03.2021 provisionally attached the bank accounts and property. Delhi High Court in the matter of Nitin Singhania Vs Central Tax, (East) vide order dated 29.07.2022 set-aside the provisional attachment as the same ceased to…

GST ArticleHigh Court

Assessee’s bank account cannot be blocked without complying the provisions embedded u/s 83 of the CGST Act

byCA Bimal Jain02/08/202202/08/2022

The Hon’ble High Court, New Delhi in the matter of M/s Zuric Traders v The Commissioner, Customs and Central Excise, Delhi and Anr [W.P.(C) 13911/2021 dated July 15, 2022] quashed the letter issued by the Revenue department for blocking assessee’s…

Judgment-Orders

Minimum 7 days time has to be granted to the Taxpayer to file reply to the SCN: Delhi HC

byAdmin31/05/202231/05/2022

The Hon’ble Delhi High Court has held that under Section 148A(b) of the Income Tax Act, a minimum time of seven days has to be granted to the assessee to file reply to the show cause notice. The petitioner/assessee has…

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