Raj Chamunda Roadlines Vs State of Gujarat (Gujarat High Court) Having regard to the fact that the petitioner has already paid the amount of Rs.1,85,248/, which is more than the amount of fine in lieu of confiscation in terms of the order of confiscation passed under section 130 of the Central Goods and Service Tax […]
The appellant is engaged in the manufacture of aerated water and beverages which are sold under the brand ‘Nimbooz’ from March 2009 onwards. The issue under consideration is classification of ‘Nimbooz’.
Sonal Parekh Vs ITO (ITAT Ahmedabad) The issue under consideration is whether the addition under section 69C for Bogus purchases are justified in law? In the give case, A.O. has received the information from VAT department that the assessee is dealing with Hawala dealers for some purchases and hence he has re-open the assessment. AO […]
Braganza Construction (P.) Ltd. Vs ACIT (Bombay High Court) The issue under consideration is that Whether on the facts and in the circumstances of the case the ITAT was justified in holding that the said amount of Rs.80 lakhs is deemed to be unexplained expenditure under proviso, to section 69C, of the IT Act, without […]
Paharpur Cooling Towers Ltd. Vs Union of India & Ors. (Calcutta High Court) In the present case learned advocate appears on behalf of petitioner and submits, in transition to GST regime there was clerical error made by his client assessee, resulting in claim of short credit on transition. Since it is by result of clerical […]
DCIT Vs IMCD Group B.V. India Branch (ITAT Mumbai)- The issue under consideration is whether the depreciation is allowed on Non- Compete Fees under section 32 of the Income Tax Act?
Polycab India Ltd. Vs State of Kerala (Kerala High Court) Goods were detained on the ground that there was a possibility of evasion of payment of IGST in Kerala and further, that the consignee of the goods in Kerala was indicated as an unregistered dealer at the time of detention of the goods. It is […]
In view of the ratio laid down by the Hon’ble Supreme Court in the judgment supra, the interest on the delayed refund becomes part of the principle amount and the delayed interest includes the interest for not refunding the principle amount
Atul Chopra Vs. State of Rajasthan (Rajasthan High Court) The issue under consideration is whether the bail will be granted to the assessee who was arrested for offence committed under GST? The offence as alleged in the FIR is under section 132(1)(a) read with section 132(1)(h), (j) and (k) of the Rajasthan Goods and Services […]
ACIT Vs Siddhartha Bhargava (ITAT Kolkata) The issue under consideration is whether Cash deposits in bank account held as unexplained u/s 68 is justified? During the assessment proceedings, the assessee had produced bank account of the assessee in Punjab National Bank (PNB) and HSBC. On verification of the bank accounts, it was found that there […]
