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Rav Singh
Section 129 Need Not be Invoked in Every Case of Search and Seizure: Uttarakhand HC
In a crucial decision[1], the Uttarakhand High Court observed that every case of search and seizure of vehicles need not necessarily lead to imposition of penalties under Section 129, CGST Act, 2017. The High Court… Read More »Section 129 Need Not be Invoked in Every Case of Search and Seizure: Uttarakhand HC
Delhi High Court Orders Refund of Tax Paid Under Protest
In a recent decision[1] the Delhi High Court ordered that the tax paid by assessee under duress should be refunded. The High Court cited CBIC’s Instructions to reason that no recovery of tax dues can be… Read More »Delhi High Court Orders Refund of Tax Paid Under Protest
Cancellation of GST Registration Needs to be Accompanied by Reasons
Short Note In a recent decision[1], the Delhi High Court held that the cancellation of an assessee’s registration under GST cannot be done in an arbitrary fashion and needs to be accompanied by objective reasons. … Read More »Cancellation of GST Registration Needs to be Accompanied by Reasons
Delhi HC Clarifies Powers of AO Under Section 142(2C), IT Act, 1961
In a recent decision[1], the Delhi High Court clarified that the power granted to the Assessing Officer (‘AO’) under Proviso to Section 142(2C), IT Act, 1961 cannot be abdicated to a superior officer. Thus, the… Read More »Delhi HC Clarifies Powers of AO Under Section 142(2C), IT Act, 1961
Delhi High Court Reiterates the Law on Interface of IBC and Tax
The Delhi High Court in a recent case[1] reiterated the legal position relating to outstanding tax of an entity which has or is undergoing the insolvency process under IBC, 2016. In the impugned case, the Revenue… Read More »Delhi High Court Reiterates the Law on Interface of IBC and Tax
Bombay High Court Adopts ‘Purposive Interpretation’: Permits Rectification of GSTR-1
In a recent decision[1], the Bombay High Court permitted the petitioner to rectify their GSTR-1 despite even though statutory deadline for rectification of such return had expired. The High Court cited the relevant provisions –… Read More »Bombay High Court Adopts ‘Purposive Interpretation’: Permits Rectification of GSTR-1
Bombay High Court Decides a ‘Peculiar Case’: Orders Refund of Tax Paid Under Protest
The Bombay High Court recently adjudicated a case[1] it termed as ‘peculiar’ and ordered that the Revenue Department should refund the tax paid by petitioner under protest. The High Court invoked the doctrine of unjust enrichment… Read More »Bombay High Court Decides a ‘Peculiar Case’: Orders Refund of Tax Paid Under Protest
Delhi High Court Holds Explanations 6 and 7 Added to Section 9 in 2015 are Retrospective in Nature
In a recent decision[1], the Delhi High Court has held that the Explanations 6 and 7 added to Section 9, IT Act, 1961 via Finance Act, 2015 are retrospective in nature despite the amendment not… Read More »Delhi High Court Holds Explanations 6 and 7 Added to Section 9 in 2015 are Retrospective in Nature