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
-
Delhi High Court—Sets aside the order that follows a template of identical phraseology as being without application of mind
-
Calcutta High Court—Show Cause Notice issued without considering the reply filed at Pre-SCN stage deserves to be set aside
-
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
