CIT International Taxation Vs Air India Ltd. (Delhi High Court) Whether ITAT has erred in holding that the rate of deduction of tax in the case of a non-resident who does not have a PAN and whose case does not lie in the exceptions laid down in Sub-Section 7 of Section 206AA of the Act […]
HC directs exclusion of period from 1st March 2020 to 28th February 2022, for limitation period computation for filing GST refund application
Sabita A. Biswas Vs Vinodkumar Pukhraj Ambavat (NCLAT Delhi) Appellant sought direction to Resolution Professional to accept the claim. Appellant has filed claim in Form-C along with the claim, Appellant has also filed photocopy of unregistered sale deed engrossed on Rs. 100/- and stamp paper allegedly executed before the Notary on 13.01.2015. The Adjudicating Authority […]
Patanjali Ayurved Ltd. Vs Commissioner of Central Excise & Service Tax & Anr. (Uttarakhand High Court) The short question that arises for determination in this writ petition is ‘whether the amount paid by the petitioner, under protest, towards interest , prior to issuance of show cause shall be considered as pre-deposit while disposing his application […]
Once duty is paid by assessee treating activity as manufacturing activity by the Department, Cenvat credit is available and there is no question of denial of Cenvat credit.
CGST Vs. Mohd. Sabahuddin (Patiala House Court) Considering that accused has admittedly not joined investigation pursuant to summons dated 19.04.2022 and 29.04.2022 and admittedly did not drop the Google pin location, therefore, has violated condition No.1 and 2 of bail order dated 17.02.2022 of Ld. Predecessor of this Court. Furthermore, since proper reasoning has been […]
Since in matters of interception, seizure and detention, the GST Department did not recognise the concept of ‘working day’ and ‘holiday’, therefore, the order of detention was necessarily to be issued prior to the 7th day from date of detention/seizure of the conveyance/consignment in question, to validate both the interception and the SCN.
NCLAT Delhi, in Amit Jain v. Siemens Financial Services Pvt. Ltd held that Section 10A of IBC, 2016 is applicable only to corporate debtor & not to personal guarantor of corporate debtor
NCLT Held that suspended board of directors were involved in running the business of corporate debtor in a fraudulent & wrongful manner, therefore, responsible & liable under provision of Section 66 of IBC, 2016
HC Held that already sanctioned GST refund not released due to technical glitches in the GST portal. Court directed the department to deal with the refund claim and, if eligible, pay back the refund claim with interest
