"10 June 2021" Archive

Guidelines for compulsory complete Income Tax Scrutiny during FY 2021-22

F. No. 225/61/2021/ITA-II 10/06/2021

Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2021- 22 - conduct of assessment proceedings in such cases...

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Join Self-Learning Certification Course on GST, Income Tax and Customs including Import & Export by TaxGuru Edu at 40% Discount till 15th May 2021...

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Addition for On-money only of income element & not of entire amount

Ekta Housing Pvt. Ltd Vs DCIT (ITAT Mumbai)

Ekta Housing Pvt. Ltd Vs DCIT (ITAT Mumbai): Conclusion: Addition as regards the on-money received by assessee was to be made to the extent of the income element embedded in such receipts and the entire amount of on-money could not have been added in the hands of the assessee.  No reason or logic had been […]...

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Section 130 of GST cannot invoked straightway merely on suspicion

A T Trading Company Vs State of Gujarat (Gujarat High Court)

A T Trading Company Vs State of Gujarat (Gujarat High Court) In any circumstances, the authorities concerned cannot invoke Section 130 of the Act at the threshold, I.e., at the stage of detention and seizure. What we are trying to convey is that for the purpose of invoking Section 130 of the Act at the […]...

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HC release accused under GST on Bail due to COVID-19

Mitha Ram Vs State of Punjab (Punjab and Haryana High Court)

Mitha Ram Vs State of Punjab (Punjab and Haryana High Court) Learned counsel however submits that out of 29 witnesses, only 01 witness has been examined till date. Learned counsel for the petitioner then submits that because of the present COVID-19 situation and also the fact that trial is likely to take some time, detention […]...

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Order permitting to file Form TRAN-1′ by extended date not amenable to review

Mahesh Steel Corporation, Faridabad Vs Union of India (Punjab and Haryana HC)

Mahesh Steel Corporation Vs Union of India (Punjab and Haryana HC) [1]  This common order shall dispose of the above-mentioned seven (07) Review Applications moved by the applicant-respondent(s) / UOI, as the same relate to identical issue / prayer. For the facility of reference, facts are being culled out from RA-CW No. 39 of 2020 [&hel...

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Transitional Credit: GST Council directed to look into grievance

Geep Industries (India) P. Ltd. Vs Union of India (Gauhati High court)

Geep Industries (India) P. Ltd. Vs Union of India (Gauhati High court) As regards this claim of the petitioner that he had made all the attempts to file electronically but because of computer glitches, the same could not be filed and as also been mentioned in the affidavit-in-opposition that the GST Council has been apprised […]...

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Seizure of goods not justified if defects in E-way Bill not subsist on the date of passing of order of detention

Suraj Hitech Pvt Ltd Vs Assistant State Tax Officer (Kerala High Court)

It would appear that, in the meanwhile, between the date of apprehending the goods at the parcel office and the date on which the order of detention was passed, the e-way bill had already been updated by filling the Part B thereof. This is evident from Ext.P6 that is produced along with the writ petition....

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Section 129(3) Notices cannot be adjudicated at the stage where petitioner had already submitted reply to such notices: HC

Larsen And Toubro Limited Vs The Commissioner (Kerala High Court)

Larsen And Toubro Limited Vs The Commissioner (Kerala High Court) The high court was of the view that the controversy involved assailing the impugned notices could not be adjudicated at this stage of the matter, particularly when the petitioner had already submitted a reply backed by relevant provisions and circulars which is required to ...

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GST | Section 107(7) | Appellant paid 10% of remaining taxes – Recovery proceeding deemed to be stayed

Smeara Enterprises Vs State Tax Officer (Kerala High Court)

Smeara Enterprises Vs State Tax Officer (Kerala High Court) In case of detention of goods, where the assessee had paid 10% of the remaining amount of tax in dispute, the recovery proceedings for the balance amount shall be deemed to be stayed. We find force in the above said contention. Sub­section (7) of S.107 provides […]...

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