Tax
GST and income tax, from the facts of the notice.
Describe the notice and what happened. Find High Court and Supreme Court judgments on the same point.
-
Your facts, in your words
GST registration cancelled without giving reasons and without hearing, violation of natural justice
Find matching judgments
-
Strong match
K.C.P India v. The Commissioner
Delhi High Court · W.P.(C) 4394/2024
Strong match
M/s Purna Trading Company v. State of U.P.
Allahabad High Court · WTAX 924/2022
Strong match
M/s Mangalam Publications v. Commissioner of Income Tax
Supreme Court · [2024] 1 S.C.R. 642
-
K.C.P India v. The CommissionerW.P.(C) 4394/2024
Further, the impugned order dated 01.01.2021 passed on the Show Cause Notice does not give any reasons for cancellation.
Para 8 Open in the original PDF
Provisions that come up most.
Mention these in your description, along with the facts.
| Provision | What it's about |
|---|---|
| Sections 147 and 148, Income Tax Act, 1961 | Reassessment and the notice for it |
| Section 29, CGST Act | Cancellation of GST registration |
| Sections 73 and 74, CGST Act | Tax demands, with and without fraud |
| Section 107, CGST Act | Appeals to the appellate authority |
| Article 226, Constitution | Writ despite an alternative remedy |
Try one of these.
Real descriptions you can paste into Misaal, then change to fit your matter.
-
GST registration cancelled without giving reasons and without hearing, violation of natural justice
-
Reassessment notice under Section 148 of the Income Tax Act issued after four years, no failure to disclose material facts
-
GST appeal rejected as time-barred under Section 107, writ petition under Article 226
-
Show cause notice under Section 74 CGST alleging fraud, no details of the fraud given
What the courts said, word for word.
Real paragraphs from the judgments, with their citations. Open any of them to read the judgment.
Further, the impugned order dated 01.01.2021 passed on the Show Cause Notice does not give any reasons for cancellation.
Admittedly, the order of cancellation has been passed without assigning any reason and revocation application has also been rejected without assigning any cogent reason and thereafter appeal has also been dismissed by the impugned order.
The assessments having been completed under Section 143(3) of the Act, the assessments could not have been reopened after expiry of four years from the end of the relevant assessment year as per the proviso to Section 147 of the Act.
The GST registration of the Petitioner was cancelled by order dated 25.08.2021, however, the said order does not give any reasons for cancellation of the registration.
Questions
Does it include ITAT and CESTAT orders?
Not yet. It covers the Supreme Court and the High Courts on the courts page.
Does it have circulars and notifications?
No. It holds judgments, not circulars or notifications.
Which High Courts have the most tax orders?
It varies. Search all courts first, then filter to your own.