"18 February 2023" Archive - Page 3

Declarant subjected to audit as on 30th June 2019 is ineligible to avail benefit of SVLDR Scheme

Mindset Estate Pvt. Ltd. Vs Union of India (Bombay High Court)

Bombay High Court held that declarant making voluntary disclosure for availing benefit of SVLDR Scheme is ineligible for applying under the scheme if it was subjected to audit as on 30th June 2019....

SVLDR Scheme 2019 – Completion of Investigation not must for Eligibility

Access Platform Equipments Limited Vs Union of India (Bombay High Court)

Petitioner submitted that it is not in dispute that the Petitioner falls in the category of case under Section 125(1)(f)(i) of Finance Act as on 30 June 2019, there was no enquiry/investigation pending against the Petitioner and at the most the same could be as initiated by way of notice dated 28 August 2019 by the Deputy Commissioner (An...

Department not allowed to take different stand as principles laid down in previous case already accepted

Aircel Limited Vs The Commissioner of Central Excise and Service Tax (CESTAT Chennai)

CESTAT Chennai held that Revenue cannot take a different stand when the Revenue has accepted the principles laid down in a previous case. Accordingly, demand cannot be sustained....

Opportunity of hearing to be granted prior to cancellation of GST registration for non-filing of GST return

DYM Auto World Vs Assistant Commissioner of CGST and Central Excise & Ors. (Calcutta High Court)

Calcutta High Court held that non-filing of GST return vis-à-vis cancellation of GST registration, an opportunity of hearing should be granted to the petitioner who failed to file the GST return as incurred heavy loss and accordingly was under tremendous mental stress....

Delay condoned as Chartered Accountant was busy in filing of return of Income and GST returns

V.V.V.R. Thendral Vs ACIT (ITAT Chennai)

ITAT Chennai held that a small delay of 9 days in filing of an appeal condoned on the basis of reasonable cause as Chartered Accountant was busy in filing of return of Income and GST returns....

Service tax not payable on additional incentive received by dealer for meeting certain targets

Veer Prabhu Marketing Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)

CESTAT Delhi held that additional incentive received by the dealer for meeting certain targets is in the form of trade discount and is not a payment for any service. Accordingly, service tax not leviable on the same....

Bail granted to person accused for alleged offences under GST as bail already granted to main accused

Mahendra Saini Son of Shri Madan Lal Saini Vs Union of India (Rajasthan High Court)

Rajasthan High Court granted bail for person accused for alleged offences under GST as main accused has already been released on bail....

Invocation of proviso to section 2(15) vis-à-vis publication of advertisement to be re-examined

PCIT (Exemptions) Vs Servants of People Society (Supreme Court of India)

Supreme Court remanded the matter for fresh consideration in respect of exemption u/s 2(15) or section 11 in respect of publication of advertisement for consideration in light of Ahmedabad Urban Development Authority....

Delhi Court dismisses Bail Plea of accused in Fake ITC case of Rs. 24 crores

DGGI Vs Sakil Saifi (Delhi High Court)

Accused admitted to have orchestrated the fake ITC fraud involving 05 fake firms, which have issued goods less invoices and passed on fraudulent input tax credit of GST amount to Rs.24 crores....

In absence of cogent explanation ITAT treats consultancy charges as FTS & upheld addition

Kuiper Compagnons Rumtelikje Ordering Stedenbouw Architecture Landscape BV Vs DCIT (International Taxation) (ITAT Delhi)

Assessee was unable to furnish any cogent explanation supported by evidence to establish that the consultancy charges paid are not in the nature of FTS....

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