Indirect Tax Digest | 31 January 2025
Indirect Tax Digest | 31 January 2025
Read more about Indirect tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.
HIGHLIGHTS
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Delhi High Court - Sets aside the order that follows a template of identical phraseology as being without application of mind
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Calcutta High Court - Show Cause Notice issued without considering the reply filed at Pre-SCN stage deserves to be set aside
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Delhi High Court - Imposition of penalty under Section 129 of CGST Act is subject to the principles of moderation under Section 126 of CGST Act