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 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.

The post Delhi High Court Invalidates Demand Order Due to Lack of Recorded Personal Hearing 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 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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