Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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The Delhi High Court addressed the cancellation of GST registration due to an alleged excess claim of Input Tax Credit. The court found that the order was based solely on the petitioner's lack of response, without considering evidence provided by the petitioner. The court ruled that the petitioner should be given an opportunity to respond to the Show Cause Notice and that the Notice should be re-adjudicated in accordance with the law. The order of 21.12.2023 was set aside, and the Show Cause Notice was restored for further proceedings.
The Delhi High Court addressed the cancellation of GST registration due to an alleged excess claim of Input Tax Credit. The court found that the order was based solely on the petitioner's lack of response, without considering evidence provided by the petitioner. The court ruled that the petitioner should be given an opportunity to respond to the Show Cause Notice and that the Notice should be re-adjudicated in accordance with the law. The order of 21.12.2023 was set aside, and the Show Cause Notice was restored for further proceedings.
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