Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending • Show cause notice issued before audit observations are finalised is not legally sustainable • Circular restricting inverted duty refund where input and output are the same is inapplicable where ITC… • Penalty imposed on Director under Section 122(1A) in an appeal filed only by the Company • Unaccounted stock found on business premises during survey cannot attract confiscation under Section 130 • Appellate Authority cannot uphold tax demand under Section 74 while substituting penalty under Section 73
21 articles
The Delhi High Court has set aside an Order-in-Original confirming a demand of Rs. 3,34,21,261 towards ITC along with equivalent penalty under Section 74 of the…
The Delhi High Court has dismissed a writ petition challenging a Rs. 10.57 crore demand raised by the Delhi State Tax Officer under Section 73 on the ground tha…
The Delhi High Court has held that where the show cause notice was issued prior to 01.10.2025 and the impugned order imposes penalty only without any demand of…
The Delhi High Court has issued a pan-India direction to all GST authorities not to allow any GST registration without biometric-based Aadhaar authentication he…
The Delhi High Court has dismissed a writ petition challenging the search of an advocate's cabin within a law firm's premises under Section 67(2) of the CGST Ac…
The Delhi High Court has declined to entertain a writ petition challenging the rejection of an application for cancellation of GST registration, holding that th…
Showing 1–10 of 21 articles
