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SCN should state what is alleged fraud and which statement was alleged to be a misstatement and which fact was suppressed

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 11311/2023Petitioner: M/s Frequent Logistics Services PVT.LtdRespondent: Commissioner Goods And Service Tax Department And OrsDate of decision: 31.08.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download M/s Frequent Logistics Services PVT.Ltd Vs Commissioner Goods And Service Tax […]

SCN should state what is alleged fraud and which statement was alleged to be a misstatement and which fact was suppressed Read More »

SCN did not clarify the nature of fraud, or wilful misstatement or suppression of facts therefore quashed

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 11610/2023Petitioner: Green PolymersRespondent: Union of indiaDate of decision: 01.09.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download Green Polymers Vs Union of india

SCN did not clarify the nature of fraud, or wilful misstatement or suppression of facts therefore quashed Read More »

No reason supplied for cancellation of registration SCN set aside

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 10421/2023 & CM APPL. 40335/2023Petitioner: M/s Cuthbert Oceans LLPRespondent: The Superintendent Of CGSTDate of decision: 08.08.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download M/s Cuthbert Oceans LLP Vs The Superintendent Of CGST

No reason supplied for cancellation of registration SCN set aside Read More »

Cancellation of Registration without following Principle of Natural Justice and illegalities at assessment stage cannot be cured by appellate stage

Brief summary of the case Court: Madhya Pradesh High CourtNumber: WRIT PETITION No. 21659 of 2022Petitioner: M/s Ultra SteelRespondent: The State Of Madhya PradeshDate of decision: 12.06.2023Judges: Hon’ble Shri Justice Sheel Nagu & Hon’ble Shri Justice Hirdesh Download M/s Ultra Steel Vs The State Of Madhya Pradesh

Cancellation of Registration without following Principle of Natural Justice and illegalities at assessment stage cannot be cured by appellate stage Read More »

ITC can be denied if selling dealer do not deposits the tax with the Government

Brief summary of the case Court: Patna High CourtNumber: Civil Writ Jurisdiction Case No.10395 of 2023Petitioner: M/s Aastha EnterprisesRespondent: The State of BiharDate of decision: 18.08.2023Judges: Honourable The Chief Justice & Honourable Mr. Justice Partha Sarthy Download M/s Aastha Enterprises Vs The State of Bihar

ITC can be denied if selling dealer do not deposits the tax with the Government Read More »

Reply not furnished therefore opportunity of being heard not mandatory

Brief summary of the case Court: Allahabad High CourtNumber: WRIT TAX No. – 1192 of 2023Neutral Citation No. – 2023:AHC:203189Petitioner: M/S Modern SteelRespondent: Additional Commissioner And AnotherDate of decision: 19.10.2023Judges: Honourable Rohit Ranjan Agarwal,J. Download M/S Modern Steel Vs Additional Commissioner And Another

Reply not furnished therefore opportunity of being heard not mandatory Read More »

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