GST Assessment Order Quashed for Erroneously Treating Registered Dealer as Unregistered Issue: Whether a GST assessment order made under Section 63 (applicable to unregistered persons) is valid when the assessee is a registered dealer and has paid the due taxes. Facts: The assessee, a registered GST dealer, challenged an assessment order passed under Section 63,… Read More »
Delay in Seeking Revocation of GST Registration Cancellation Condoned; Application to be Considered on payment of dues Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The assessee’s GST registration was cancelled following a show cause notice. The assessee expressed willingness… Read More »
Court Directs GST Authorities to Dispose of Application for Voluntary Cancellation of Registration Issue: Whether the court can direct the GST authorities to dispose of an assessee’s pending application for voluntary cancellation of registration. Facts: The assessee filed an application for voluntary cancellation of their GST registration. The application was pending before the Central GST… Read More »
How to responde Income Tax Notice asking Personal Expenses details Taxpayer received Income Tax Notice asking personal expenses details of his household expenses. This is because the Income Tax Department believes Taxpayer declared household withdrawal is too low compared to what they expect for someone with taxpayer income level. Receiving an income tax notice can… Read More »
Challenge to GST Registration Cancellation Dismissed; Assessee Allowed to Apply Afresh Issue: Whether a writ petition challenging the cancellation of GST registration is maintainable when the assessee has the option to apply for fresh registration. Facts: The assessee’s GST registration was cancelled. The assessee filed a writ petition challenging the cancellation order. Decision: The court… Read More »