The Assessing Officer (AO), relying heavily on an investigation report from the Directorate of Income Tax (DIT), Kolkata, alleged that the transactions were sham and aimed at converting unaccounted ...

Conclusion: Receipts for property tax assessment did not necessarily indicate ownership rights to the property. Moreover, ...

Union of India & Others, the Madhya Pradesh High Court addressed a dispute concerning discrepancies in GST turnover for the ...

The Revenue contended that the Tribunal wrongly reversed the concurrent findings of the Commissioner and the Assessing Officer based on evidence from the Department’s investigation, which suggested ...

The court highlighted that the SCN and subsequent order did not meet the requisite standards of clarity and specificity ...

In the case of BK & K Chemicals Private Limited Vs Assistant Commissioner (ST), the Madras High Court addressed the ...

Additional Commissioner of CGST and CE concerning a show cause notice issued under Section 74 of the CGST Act, 2017.

The petitioner sought judicial review, arguing that the cancellation order was a non-speaking order and lacked the necessary ...

5. The impugned SCN was uploaded on the portal in the category of ‘Additional Notices and Orders,’ which the petitioner claims were not easily It is contended that the show cause notices were required ...

This judgment underscores the importance of following the principles of natural justice in GST proceedings. 1. Having heard ...

9. Considering the fact that the original order is contrary to the mandate of Section 75 (4) of GST Act and is also violative ...

It must be noted here that the Division Bench comprising of Hon’ble Mr Justice Vinay Joshi and Hon’ble Mr Justice Abhay Mantri also was very critical of the Trial Court for relying solely on ...