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There can not be separate and distinct grounds in SCN and the final order: Delhi High Court
The honourable Delhi High Court in the matter of USHA RANI GIRDHAR Vs. INCOME TAX OFFICER {W.P.(C) 16090/2022 & C.M.Nos.50220-50221/2022} has held that there can not be separate grounds in the show cause notice served upon the assessee and the final order . The...
The order passed without affording personal hearing of the assessee is against the principle of natural justice and liable to be set aside and remanded back . Calcutta High Court
The honourable Calcutta High Court in the matter of Raj Kumar Singh & Anr. Vs Assistant Commissioner, Asansol Charge, West Bengal Goods and Services Tax & Ors. {WPA 9561 of 2022} has held that the order passed without affording the opportunity of personal...
The one time premium/ salami paid under renting of Immovable property services would not be treated as rent and hence will not be chargeable to service tax : CESTAT
The Ahmedabad bench of CESTAT has in the matter of Gujarat Power Corporation Ltd. v C.C.E. & ST (Service Tax Appeal No. 10193 of 2017) dated November 18, 2022, held that the service tax is not to be charged on the one time premium or salami paid . The tribunal has...
The payment to the E Cash Ledger can not be treated as discharge of liability .- Jharkhand High Court.
The honourable Jharkhand High Court in the matter of M/s RSB Transmissions (India) Limited Vs. 1.Union of India through the Secretary, Ministry of Finance,Department of Revenue, New Delhi 2. The Commissioner of Central Goods and Services Tax & Central Excise,...
“ The acceptance of writ petition at the stage of the notice is premature and frustrate the tax administration” Orissa High Court
The honorable Orrissa High Court in the matter of Sri Muna Pani vs State Of Odisha {W.P.(C) No. 20996 of 2022} has held that the writ petition at the stage of notice itself will frustrate the tax administration when other safeguards are available with the assessee....
“On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith” : Madras High Court
The honourable Madras High Court in the matter of M.Mallika Mahal Versus The Commissioner of Central GST and Central Excise , has held that the GST registration of the petitioner should be revoked on payment tax , penalty and uploading of returns prior to the...