In a significant ruling reinforcing the principles of natural justice under GST law, the Allahabad High Court in [2025] 176 taxmann.com 533 held that a tax authority cannot raise a demand exceeding the amount specified in the Show Cause Notice (SCN). The Court observed that such action …
Case Title: Rani Construction v. Superintendent of Taxes, Guwahati & Ors. Court: Gauhati High Court Citation: [2025] 176 taxmann.com 206 (Gauhati) Date of Order: 18 March 2025 Coram: Justice Suman Shyam and Justice Malabika Bhattacharjee Key Facts: The petitioner’s GST registration was …
In a recent decision, the Calcutta High Court emphasized the importance of due process and fair hearing in indirect tax adjudication under the GST regime. The case arose from an ex parte order passed against a taxpayer who failed to respond to a show-cause notice …
In a recent ruling, the Madras High Court reaffirmed the importance of adherence to principles of natural justice in tax adjudication. The Court held that any order passed without considering the assessee’s reply or providing an opportunity for personal hearing …
In a significant ruling reinforcing the principles of natural justice under the Goods and Services Tax (GST) regime, the Allahabad High Court has held that GST authorities must issue a well-reasoned and self-contained final order, even if the taxpayer fails …
In a key judgment reinforcing digital compliance responsibility, the Delhi High Court held that an assessee cannot escape liability by claiming ignorance of a show cause notice (SCN) uploaded on the GST portal, if due diligence was not exercised in …
In a significant judgment, the Allahabad High Court has ruled that tax proceedings under the Goods and Services Tax (GST) Act, 2017 cannot be initiated or continued against a deceased person, and no tax demand can be determined without proper …
The High Court set aside the impugned order, referring to the case of Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. (2024). The Delhi High Court has ruled that an order cancelling a …
Taxpayers can challenge SCNs from unauthorized authorities by invoking Section 6 of the CGST Act and responding diligently to such adjudications. The introduction of the Goods and Services Tax (GST) in India in 2017 aimed to streamline indirect taxes by …
Issuance of a notice under Section 148A(b) in the name of a now-merged entity does not undermine the jurisdiction of the AO when a subsequent notice under Section 148A(d) is correctly addressed to the merged entity. The Delhi High Court …
The crackdown highlights the need for taxpayers to exercise caution while claiming deductions for political donations. As investigations continue, the department’s findings could lead to stricter scrutiny of such claims in the future. Taxpayers who have donated to Registered Unrecognised …
Section 74 is applicable only if there is concrete evidence of fraud, willful misstatement, or suppression of facts to evade taxes. Vague allegations without supporting evidence are insufficient. Section 74 of CGST Act: The Goods and Services Tax (GST) system …
The petitioner argued before court, that the issuance of this second order on the identical SCN was effectively a “double jeopardy,” constituting a misuse of power by the department. In a significant ruling, in case of Jain Cement Udyog vs. …
Delhi High Court Ruling in case of Metal One Corporation India Pvt. Ltd. & Sony India Private Limited vs. UOI, W.P.(C) 14945/2023, decided on 22-10-2024] The Delhi High Court has recently scrutinized the legitimacy of Goods and Services Tax (GST) …