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 Fri, 05 Apr 2024 06:05:12 +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 Delhi High Court Invalidates Demand Order Due to Lack of Recorded Personal Hearing https://www.nyca.in/delhi-high-court-invalidates-demand-order-due-to-lack-of-recorded-personal-hearing/ https://www.nyca.in/delhi-high-court-invalidates-demand-order-due-to-lack-of-recorded-personal-hearing/#respond Fri, 05 Apr 2024 06:05:12 +0000 https://www.nyca.in/?p=8292 The Delhi High Court recently ruled on a GST case involving Electra Power Transmission Systems and the Commissioner of Delhi Goods and Service Tax.

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The Delhi High Court recently ruled on a GST case involving Electra Power Transmission Systems and the Commissioner of Delhi Goods and Service Tax.

Facts of the Case

  • The case revolved around a demand order dated 29.12.2023, which followed a Show Cause Notice from 27.09.2023, demanding a tax obligation from Electra Power Transmission Systems.
  • Despite attempts to comply, the petitioner's documents were considered unsatisfactory, and they were recorded as absent for a hearing, resulting in the contested demand.

Held

  • The main issue was whether the demand was justified given the petitioner's claim of appearance and attempted compliance, marred by administrative errors.
  • The petitioner argued that they did attend the hearing and submitted a reply, but due to an office error, crucial documents weren't uploaded. They sought another chance to present their case fully, with all necessary documentation.
  • The respondent maintained that the petitioner's response was unsatisfactory and noted their absence at the hearing, justifying the demand based on procedural defaults.
  • The Delhi High Court set aside the impugned order and remitted the case for re-adjudication. The court instructed the petitioner to submit all relevant documents and be given another hearing. No comment was made on the merits of the arguments, preserving all rights.

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]]> https://www.nyca.in/delhi-high-court-invalidates-demand-order-due-to-lack-of-recorded-personal-hearing/feed/ 0 Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on the same subject matter https://www.nyca.in/central-gst-authority-cannot-initiate-proceedings-when-state-gst-authority-has-already-initiated-proceedings-on-the-same-subject-matter/ https://www.nyca.in/central-gst-authority-cannot-initiate-proceedings-when-state-gst-authority-has-already-initiated-proceedings-on-the-same-subject-matter/#respond Sat, 23 Mar 2024 05:00:24 +0000 https://www.nyca.in/?p=7889 The Gauhati High Court, in the matter of Rajesh Mittal vs Union of India [WP(C) No. 371 of 2024 dated January 25, 2024], based its decision on sub-clause (b) of sub-section (2) of Section 6 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

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The Gauhati High Court, in the matter of Rajesh Mittal vs Union of India [WP(C) No. 371 of 2024 dated January 25, 2024], based its decision on sub-clause (b) of sub-section (2) of Section 6 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). It ordered a halt to the proceedings initiated by the Revenue Department. The court ruled that the Central GST Authority had improperly issued the Show Cause Notice (SCN) when the State GST Authorities had already issued an SCN on the same issue.

Facts of the case: 

  • Rajesh Mittal, hereinafter referred to as "the Petitioner," was served a Show Cause Notice (SCN) by both the State GST Authorities and the Central GST Authority.
  • The State GST Authorities issued the SCN on December 01, 2023, while the Central GST Authority issued theirs on December 27, 2023.
  • The notices accused the Petitioner of wrongfully availing input tax credit (ITC), violating Section 16(4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
  • The Petitioner responded to the notices accordingly.

Held:

The Gauhati High Court, in the case of WP(C) No. 371 of 2024 dated January 25, 2024, based its decision on sub-clause (b) of sub-section (2) of Section 6 of the CGST Act.

  • The court stayed the proceedings initiated by the Respondent (Revenue Department) because it deemed that the Central GST Authority had erred in issuing the SCN.
  • The court ruled that when State GST Authorities have already initiated proceedings on the same issue, the Central GST Authority should refrain from issuing duplicate notices.

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]]> https://www.nyca.in/central-gst-authority-cannot-initiate-proceedings-when-state-gst-authority-has-already-initiated-proceedings-on-the-same-subject-matter/feed/ 0 CBDT Releases Guidelines for Expedited Appeal Disposal https://www.nyca.in/cbdt-releases-guidelines-for-expedited-appeal-disposal/ https://www.nyca.in/cbdt-releases-guidelines-for-expedited-appeal-disposal/#comments Tue, 12 Mar 2024 04:39:13 +0000 https://www.nyca.in/?p=7390 The Central Board of Direct Taxes (CBDT) has issued guidelines, dated March 07, 2024, under F.No.279/Misc/M-102/2021-ITJ, aimed at expediting the handling of appeals by Commissioners of Income Tax (Appeals/Assessment Unit) or Additional/Joint CIT(A).

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The Central Board of Direct Taxes (CBDT) has issued guidelines, dated March 07, 2024, under F.No.279/Misc/M-102/2021-ITJ, aimed at expediting the handling of appeals by Commissioners of Income Tax (Appeals/Assessment Unit) or Additional/Joint CIT(A).

As per these directives, priority resolution will be given to appeals involving genuine and exceptional circumstances, either initiated by the appellant themselves or referred by the Assessing Officer/Range Head. Principal Chief Commissioners of Income Tax/Chief Commissioners of Income Tax/Directors General of Income Tax will assess these appeals based on advice from local tax authorities.

Examples of such extraordinary situations include appeals with a demand exceeding Rs. 1 Crore, cases flagged by VIPs or the Prime Minister’s Office for prompt resolution, appeals mandated by courts for swift handling, appeals from senior or super senior citizens, or any other appeal presenting genuine difficulties.

For appeals under the jurisdiction of faceless Commissioners of Income Tax (Appeals Unit), requests for expedited processing should be directed to the Principal Chief Commissioner of Income Tax (National Faceless Assessment Centre), who will then forward them to the relevant Commissioner of Income Tax (Appeals Unit).

The guidelines are available for reference at: https://www.nyca.in/wp-content/uploads/2024/03/Guidelines_for_priority_out_of_turn_disposal_of_appeals_by_CsIT.pdf

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