Maintainability of Writ Petition Against GST Show Cause Notice – Availability of Alternative Remedy under GST Law | Natraj Enterprises v. Commissioner of DGST (2025)

Author
My Tax Expert
18/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 431
Read More »
Facts of the CaseThe Petitioner, Natraj Enterprises, filed a writ petition under Articles 226 and 227 of the Constitution challenging a Show Cause Notice (SCN) issued by the GST authorities. The grievance of the peti...

CGST, Delhi West vs. Vishal Goyal: Bail in ₹831 Crore GST Evasion Case Not Liable to Recall in Absence of Perversity or Misuse

Author
My Tax Expert
18/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 348
Read More »
Facts of the CaseThe case originated from secret intelligence regarding an unregistered gutka manufacturing unit operating in Rohini, Delhi. A search was conducted on 01.01.2021 under Section 67(2) of the CGST Act, whe...

M/s Fone Zone NXT vs Commissioner of DGST & Anr.: Delhi HC Upholds Ex Parte GST Assessment Orders and Rejects Blame on Chartered Accountant

Author
My Tax Expert
18/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 299
Read More »
Facts of the Case:M/s Fone Zone NXT (Proprietor: Mr. Gaurav Madan) obtained GST registration on 1 July 2017 and engaged in the sale of mobile phones and accessories. The petitioner regularly filed returns and had the G...

Principal Commissioner, CGST Delhi South Commissionerate v. M/s Bureau of Energy Efficiency

Author
My Tax Expert
18/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 333
Read More »
Facts of the CaseThe present appeal was filed by the Revenue challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The dispute primarily related to taxability of services and...

Principal Commissioner of CGST vs. M/s Pro-Interactive Services India Pvt. Ltd. – Scope of Service Tax Liability on Composite Service Activities

Author
My Tax Expert
18/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 238
Read More »
Facts of the CaseThe respondent company was engaged in providing multiple taxable services including security services, manpower supply, and construction-related services. The dispute arose from a service tax demand ...

Teekam Singh vs. Income Tax Officer: Appeal under Section 147 & 144 for AY 2011-12 - Non-cooperation due to Imprisonment and Restoration of Appeal for Re-adjudication

Author
My Tax Expert
17/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 343
Read More »
Facts of the Case:The appeal concerns the assessment for the year 2011-12 of Sh. Teekam Singh against the Income Tax Officer (ITO), Ward-5(2)(4), Noida, with respect to proceedings under section 147 r.w.s. 144 of the ...

Anil Kumar HUF vs ITO, Karnal – Delay in Filing Form 10-IE Due to Technical Glitch Cannot Deny Benefit u/s 115BAC (ITAT Delhi)

Author
My Tax Expert
17/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 286
Read More »
Facts of the CaseThe assessee, Anil Kumar HUF, filed its return of income for AY 2021–22 and intended to opt for the concessional tax regime under Section 115BAC. However, the prescribed Form 10-IE was not filed wit...

Mechanical Approval under Section 153D Invalidates Search Assessment – ITAT Delhi in Kavita Jain & Others vs DCIT

Author
My Tax Expert
17/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 231
Read More »
Facts of the CaseA search under Section 132 was conducted in a group of connected assessees, including the present assessees. Pursuant to the search, assessments were framed under Section 143(3) read with Section 153A....

Mechanical Approval under Section 153D Invalidates Search Assessment – ITAT Delhi in Kavita Jain & Others vs DCIT

Author
My Tax Expert
17/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 288
Read More »
Facts of the CaseA search under Section 132 was conducted in a group of connected assessees, including the present assessees. Pursuant to the search, assessments were framed under Section 143(3) read with Section 153A....

Hindustan Power Projects Pvt. Ltd. vs Pr. CIT – No Disallowance u/s 14A Without Exempt Income | ITAT Delhi Quashes Revision u/s 263

Author
My Tax Expert
17/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 385
Read More »
Facts of the CaseThe assessee, Hindustan Power Projects Pvt. Ltd., filed appeals before the Income Tax Appellate Tribunal (ITAT), Delhi Bench against revisionary orders passed by the Principal Commissioner of Income T...