Tune In – Discover Expert Discussions on GST, Income Tax, and More
The Court quashed the vehicle confiscation order under the CGST Act, noting that serving notice via WhatsApp was not legally compliant and due process was not followed, directing fresh proceedings with a proper hearing.
Ground of Writ-The Petitioner challenged the order passed by the learned Single Judge under Section 130 of the CGST Act, 2017, concerning the confiscation of his vehicle. The Petitioner contended that he had no involvement in any tax evasion and further contended that a valid notice was not served in accordance with Section 169 of the said Act. It was further argued that the seizure of the vehicle was carried out without adherence to the due legal process prescribed under Sec ...
The Court quashed the ITC denial order, ruling that the buyer cannot be penalized for the seller’s tax default and cannot be held responsible for ensuring the seller files returns or deposits the collected tax on time.
Grounds of Writ-The Petitioner, aggrieved by the impugned order denying input tax credit (ITC) on the ground that the supplier failed to deposit the corresponding tax amount, has filed the present Writ Petition. The Petitioner contended that valid tax invoices were received from the supplier and that payments were duly made through RTGS. However, the authorities are now demanding reversal of ITC along with interest and penalty under Section 16(2)(c) of the CGST Act. The Petit ...
The Supreme Court rejected the Revenue’s appeal against the Delhi High Court’s ruling that said negative blocking of the Electronic Credit Ledger under Rule 86A isn’t allowed.
The Supreme Court has dismissed the Special Leave Petition (SLP) filed by the Directorate General of GST Intelligence (DGGI), thereby upholding the Delhi High Court’s ruling that negative blocking of the Electronic Credit Ledger (ECrL) is legally impermissible under the GST regime.
Background of the Case
The ...
Reassessment order under Sections 147/144/144B of the Income Tax Act cannot be passed without serving mandatory notice under Section 148A, violating due process.
The High Court has set aside a reassessment order passed by the Income Tax Department on procedural grounds, reaffirming the mandatory requirement of compliance under Section 148A of the Income Tax Act, 1961.
Background
The petitioner had challenged an order dated 28.11.2024 issued by Respondent No. 4 under Sections 147 read with 144 and 144B of the Income Tax A ...
Bail was denied to the petitioner accused of Rs 704 crore ITC fraud involving 353 fake firms, as the court cited concealment of past crimes, seriousness of the economic offence, and risks to evidence and public trust.
Grounds of Writ-The Petitioner filed a bail application under Section 483 of the BNSS Act, 2023, following his arrest for fraudulently availing and passing on Input Tax Credit (ITC) to the tune of Rs 704 crores, involving the creation of 353 fictitious firms. He contended that his non-production before the Magistrate within 24 hours of arrest rendered the detention illegal and violative of
constitutional safeguards. The Penitioner further argued that continued custody ...
The Court quashed the second conflicting order and the rejection of the rectification application, holding that issuing contradictory orders on the same issue was an error apparent on record, and the authority should have exercised rectification powers under Section 161 of the CGST Act.
Grounds of Writ-The Petitioner, aggrieved by two conflicting orders issued by the same department on an identical matter, has filed the present Writ Petition. It is submitted that in response to the first Show Cause Notice (SCN), the explanation furnished by the Petitioner was duly accepted, and the proceedings were dropped. However, in respect of the second SCN, despite being based on the same issue, the explanation was rejected, and an adverse order was passed. The Petition ...
The Tribunal condoned the delay and remanded the case back to the CIT(A) for fresh adjudication, noting the assessee was denied a proper hearing despite High Court directions.
In a recent judgment concerning the assessment year 2014–15, the Income Tax Appellate Tribunal (ITAT) has reiterated the importance of granting taxpayers a fair opportunity to be heard, particularly in the age of digital proceedings. The case revolves around an assessee company whose appeal had been delayed and later dismissed by the Commissioner of Income-tax (Appeals) [CIT(A)] without proper consideration of the assessee’s request for a virtual he ...
