Delhi High Court held that strict application of rigours of Section 37 of Narcotic Drugs and Psychotropic Substances Act, 1985 [NDPS Act] not justified since quantity of Ganja recovered is marginally above threshold of commercial quantity under NDPS Act. Accordingly, bail application allowed.
Delhi High Court held that writ involving matter of availment of fraudulent Input Tax Credit [ITC] under GST not entertained since due to availability of appellate remedy as the matter involves several factual issues and the concept of ITC by itself involves a series of transactions.
ITAT Jaipur held that TDS u/s. 194J of the Income Tax Act doesn’t apply to payment made by liquor company towards brand under the head ‘Franchise Expenses’ since the same is not in nature of ‘royalty’ or ‘Fees for Technical Services’. Accordingly, appeal of revenue dismissed.
Kerala High Court held that dismissal of stay petition on the ground of failure to comply with a non-existing condition precedent is perverse and requires interference. Accordingly, writ admitted and order set aside.
ITAT Mumbai held that entire bogus purchases can never be treated as income only profit element embedded in the accommodation entry is to be brought to tax. Accordingly, order of CIT(A) restricting disallowance @12.5% justified.
Bombay High Court held that Section 194C and Section 194LA of the Income Tax Act would not apply when TDR Certificates are issued in lieu of compensation. Accordingly, order passed u/s. 201 and 201(1A) stayed.
ITAT Chennai held that passing of ex-parte order by CIT(A) due to non-compliance of assessee without going into merits is not justifiable. CIT(A) is bound to decide the appeal on merits even in the absence of assessee. Accordingly, matter restored back.
Telangana High Court directs petitioner to take appropriate legal recourse under Bharatiya Nagarik Suraksha Sanhita 2023 since matter involves gold smuggling and custody of petitioner’s husband thereon. Accordingly, writ not entertained.
Madras High Court held that delay of one day in filing of an appeal under GST is condonable since the reason assigned for the delay appears to be genuine. Accordingly, the delay condoned and writ allowed.
Andhra Pradesh High Court held that GST is not leviable on ocean freight charges, accordingly, refund of GST paid on ocean freight cannot be denied by applying period of limitation since payment of money cannot be treated as payment of tax.
