Uber India Systems Private Limited vs. Deputy Commissioner of Central Tax & Ors.
Facts:
The petitioner received a show cause notice dated 12.06.2024 proposing levy of tax and penalty for the tax periods 2018-19 to 2020-21. The petitioner challenged the notice before the High Court contending that a single show cause notice cannot be issued covering multiple assessment periods or financial years.
Court Decision:
The High Court held that assessment proceedings for each taxation period or financial year must be initiated through separate show cause notices. Since the impugned notice covered multiple taxation periods in a single show cause notice, the Court set aside the notice following the earlier judgment of the same Court. The writ petition was allowed with liberty to the authorities to initiate proceedings in accordance with law.
Cases Referred by Court:
• S.J Constructions vs. Assistant Commissioner & Ors.
Other Case Law
Patanjali Foods Limited v. Assistant Commissioner CGST, Narela Division & Ors.
A composite demand spanning periods both before and after approval of a resolution plan that took over an insolvent company on a clean-slate basis. At issue: the operative cut-off date separating dues extinguished by the plan from dues still open to recov
Background. Ruchi Soya Industries Ltd. underwent insolvency proceedin...
Read MoreFrontline Wind Energy Private Limited v. The Assistant Commissioner (ST)
Tax and a hundred per cent penalty confirmed on the entire annual-report value of a windmill undertaking sold as a going concern, contrary to the department’s own earlier notice accepting that the sale consideration was not taxable. At issue: an assessm
Background. The petitioner had acquired a wind electric generator par...
Read MoreNational Plasto Moulding The State of Assam & Ors.
Constitutional validity of Sections 16(2)(c) and 16(2)(d) of the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017 — whether Input Tax Credit (ITC) can be denied to a bona fide purchasing dealer on account of the fa
BackgroundA batch of writ petitions was filed by multiple registered dealers bef...
Read More