Search Results for "section 73"

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Bombay High Court Quashes GST Show Cause Notice and Order for Violation of Natural Justice — Petitioner Not Granted Personal Hearing Despite Specific Request. Failure to Provide Personal Hearing Under Section 75(4) of MGST Act Renders Adjudication Order Void Ab Initio.

The Petitioner, Evergreen Recyclekaro (India) Limited, filed a Writ Petition under Article 226 of the Constitution of India before the High Court of J...

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Bombay High Court Allows Writ Petition Challenging GST Assessment Order for Violation of Natural Justice. Show Cause Notice and Assessment Order Found to Be Identical, Indicating Non-Application of Mind by Adjudicating Authority.

The petitioner, a private limited company, challenged an assessment order dated 31 March 2023 passed under Section 73 of the Central Goods and Service...

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High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods

The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...

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Bombay High Court Allows Appeal in Income Tax Derivative Loss Set-off Case. Loss from derivatives trading on recognized stock exchange held not speculative under Section 43(5)(d) of Income Tax Act, 1961, and can be set off against other business income under Section 70.

The appellant, Souvenir Developers (I) Pvt. Ltd., is a domestic company deriving income from toll collection business and also trading in shares and d...

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Bombay High Court Quashes Show Cause Notices in Service Tax Case Due to Limitation and Lack of Jurisdiction. Multiple SCNs issued beyond normal period of limitation without proper justification under proviso to Section 73(1) of Finance Act, 1994 are invalid.

The petitioner, ATA Freight Line (I) Pvt. Ltd., a company engaged in freight forwarding and logistics services, filed a writ petition under Article 22...