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The Hon’ble Bombay High Court in DBS Tradelink and advisors Pvt. ltd. v. The state of Maharashtra and another [Writ petition no.8474 of 2022 dated July 20, 2022] directed the assessing authority to restore the registration of the assessee on…
The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi (“the CESTAT”) in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order No. 50715 of 2022 dated August 12, 2022] dismissed the appeal stating…
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…
The Hon’ble Karnataka High Court in Commissioner of Central Tax v. ABB Limited [Central Excise Appeal No.16/2021 dated June 01, 2022] affirmed the order passed by the CESTAT, Bangalore holding that the assessee is not liable to reverse the CENVAT…
Below discussed case laws are part of article – Show Cause Notice Under GST- a complete analysis SCN can be quashed by HC in certain cases Cases where the Constitutional vires of the very enactment under which the proceedings are…
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…
The Instruction No. 02/2021-22/GST-Investigational regarding issuance of SCNs in time bound manner issued by the Central Board of Indirect Taxes was circulated vide policy branch letter No. F.3 (409)/GST/Policy/2021/883-841 dated November 20, 2021. 2. The last date for filing the…
Dear Readers, Given below is the gist of a recent judicial ruling on the various issues arising under the GST Laws: 1. Arcelor Mittal Nippon Steel Ltd. vs. Asstt. Commissioner -2021-TIOL-2259-HC-AHM-GST [Date of Decision: 24.11.2021] Issue involved: Whether the…
By, SHRI SHAILESH P. SHETH, ADVOCATE M/S. SPS LEGAL Part 2 As discussed in Part 1, the department cannot recover any amount of tax or interest or penalty or any other amount without first issuing a show cause notice to the…
By, SHRI SHAILESH P. SHETH, ADVOCATE M/S. SPS LEGAL Part 1 “It’s a weird world. The strong take away from the weak, the clever take away from the strong, and the government take away from everybody.” …