CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases Sat, 13 Apr 2024 09:17:23 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 https://www.nyca.in/wp-content/uploads/2022/08/9060CA_logo_icai-1.jpg CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in 32 32 Bombay High Court Invalidates Registration Amendment Rejection: Lack of Reasons Criticized https://www.nyca.in/bombay-high-court-invalidates-registration-amendment-rejection-lack-of-reasons-criticized/ https://www.nyca.in/bombay-high-court-invalidates-registration-amendment-rejection-lack-of-reasons-criticized/#respond Sat, 13 Apr 2024 09:17:23 +0000 https://www.nyca.in/?p=8575 The Bombay High Court has invalidated the rejection of an application for registration amendment due to the lack of reasons provided for the rejection.

The post Bombay High Court Invalidates Registration Amendment Rejection: Lack of Reasons Criticized appeared first on CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases.

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Introduction:

The Bombay High Court has invalidated the rejection of an application for registration amendment due to the lack of reasons provided for the rejection.

Facts of the case:

  • The petitioner's application for an address change was rejected on 3rd November 2023.
  • Subsequently, a show cause notice for the cancellation of registration was issued on 20th December 2023.

Issue:

  • The issue revolves around the rejection of the petitioner's application for registration amendment (change in address) without granting an opportunity for a hearing.
  • Additionally, there was concern over the lack of reasons provided for the rejection.

Argument by the Petitioner:

  • The petitioner contended that the rejection violated Section 28 of the CGST Act, which mandates an opportunity to be heard before any rejection of an amendment application.
  • They also emphasized the absence of reasons for the rejection.

Court Judgment:

  • The Bombay High Court invalidated the rejection order and directed the Deputy Commissioner to reconsider the petitioner's application within two weeks.
  • The reconsideration should follow proper legal procedures and include providing an opportunity for the petitioner to be heard.

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]]> https://www.nyca.in/bombay-high-court-invalidates-registration-amendment-rejection-lack-of-reasons-criticized/feed/ 0 Audit wing of SGST Authority shall keep all proceedings in abeyance if the subject matter is pending before the CGST Authority https://www.nyca.in/audit-wing-of-sgst-authority-shall-keep-all-proceedings-in-abeyance-if-the-subject-matter-is-pending-before-the-cgst-authority/ https://www.nyca.in/audit-wing-of-sgst-authority-shall-keep-all-proceedings-in-abeyance-if-the-subject-matter-is-pending-before-the-cgst-authority/#respond Thu, 04 Apr 2024 10:57:29 +0000 https://www.nyca.in/?p=8246 The Audit division of the State Goods and Services Tax (SGST) Authority is mandated to suspend all actions if a matter is pending before the Central Goods and Services Tax (CGST) Authority

The post Audit wing of SGST Authority shall keep all proceedings in abeyance if the subject matter is pending before the CGST Authority appeared first on CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases.

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The Audit division of the State Goods and Services Tax (SGST) Authority is mandated to suspend all actions if a matter is pending before the Central Goods and Services Tax (CGST) Authority, according to a ruling by the Calcutta High Court in the case of Mahabir Prasad Kedia v. Assistant Commissioner of State Tax [MAT No. 2388 of 2023 dated January 9, 2024].

Facts:

  • Mr. Mahabir Prasad Kedia, the Appellant, received an audit memo highlighting several discrepancies.
  • Upon receiving the audit notice, the Appellant informed the SGST Authority about a show cause notice (SCN) issued by the anti-evasion wing of the CGST Department on March 28, 2023, addressing the same issues for the financial years 2017-2018 to 2021-2022.
  • The Appellant responded to the Impugned SCN on May 04, 2023, and the matter was pending adjudication.
  • Despite the Appellant's submission, the audit wing of the SGST Authority overlooked it and proceeded with the matter.
  • The subject was pending adjudication by the CGST Authority, to whom the Appellant had submitted a reply on May 02, 2023.

Held:

  • The Calcutta High Court ruled that the SGST Authority's audit division should suspend proceedings concerning the discrepancy noted, as the matter was under consideration by the CGST Authority.
  • Following this decision, the SGST Authority issued an SCN on December 29, 2023, clarifying that the audit wing should not proceed with the matter.
  • Consequently, the appeal, along with related applications and writ petitions, was disposed of.
  • The SGST Authority was directed to halt all proceedings regarding the noted discrepancy, including the show cause notice issued on December 29, 2023, and adhere to the adjudication order from the CGST Authority regarding the Impugned SCN.

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