Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an assessment order arising from proceedings initiated under the GST law. The dispute began when the respondent authority issued a show-cause notice in Form GST ASMT-10 dated 18.06.2024, seeking details and explanations regarding differences between the value of […]
The Court held that a delay of about 2200 days could not be condoned in the absence of sufficient cause. It restored the Trial Court’s order rejecting the recall application due to prolonged and unexplained inaction.
The Court held that transferring assessment proceedings under Section 127 was justified to facilitate coordinated investigation involving interconnected entities. Recording reasons and providing an opportunity of hearing satisfied statutory requirements.
The Court held that transfer of assessment proceedings to Delhi was justified where connected cases had already been centralized for coordinated investigation. Administrative convenience and effective assessment were found to outweigh the petitioners’ objections.
Karthik Papers Limited Vs Commercial Tax Officer (CESTAT Delhi) The appeal was filed by Shree Karthik Papers Limited against the portion of the order dated 16.09.2014 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, which restored the assessment on a turnover of ₹1,51,28,219 as inter-State sales and restored penalty of ₹25,64,365. […]
P P Jewellers & Diamonds Pvt. Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, examined multiple appeals challenging an order dated 08.01.2024 passed by the Commissioner of Customs (Preventive), Jodhpur. The Commissioner had confiscated seized silver jewellery, confirmed a customs duty demand of ₹1,44,04,165 along […]
Sanand Properties P. Ltd. Vs Jt. Commr. of I.T. Range 6 And Ors. (Supreme Court of India) Reopening of Assessment Valid Because Survey Unearthed Fresh Tangible Material: SC; 35% Share Taxable as Revenue Since Expenses Never Reduced Entitlement: SC; Receipts Linked to Gross Sales Held Taxable as Business Income, Not Profit Share; Assessment Reopening Sustained […]
The Tribunal held that rebate under section 87A could not be denied merely because LTCG exceeded Rs.1 lakh. It ruled that the relevant consideration was the tax computed on such gains, leading to deletion of the adjustment made under section 143(1).
CESTAT Ahmedabad ruled that Cenvat Credit cannot be retained when based on invoices issued by fake or non-existent suppliers. The Tribunal held that the assessee failed to verify supplier identity as required under Rule 7(2).
The High Court quashed an Order-in-Original after finding that the petitioner alleged lack of notice and denial of hearing. It restored the proceedings for fresh consideration on merits.
