All High Courts

Calcutta HC grants Bail to GST Defaulters in Fake GST Invoice Case

Sanjay Kumar Bhuwalka Vs Union of India (Calcutta High Court)

Sanjay Kumar Bhuwalka Vs UOI (Calcutta High Court) Calcutta High Court granted bail to the Alleged GST defaulters for alleged GST evasion by issuing  fake invoices. Mr. Moitra submits with regard to the statutory right of the petitioners to be released on bail with reference to provisions of Section 167 of the Code of Criminal Procedure...

Read More

Customs Duty payable on Amazon Kindle as it is not a Dictionary

Union Of India & Anr Vs Amazon Seller Services Pvt. Ltd. (Delhi High Court)

Union Of India & Anr Vs Amazon Seller Services Pvt. Ltd. (Delhi High Court) 27. In the present case, the exemption notification was to allow import of ―electrical machines with translation or dictionary functions” at nil rate of duty. In whatever manner we interpret the said words the interpretation should not be irrational an...

Read More

Addition for Bogus capital Gain cannot be made merely based on Statement of Assessee

CIT Vs Smt. Pooja Agarwal (Rajasthan High Court)

CIT Vs Pooja Agarwal (Rajasthan High Court) One of the main reasons for not accepting the genuineness of the transactions declared by the appellant that at the time of survey the appellant in his statement denied having made any transactions in shares. However, subsequently the facts came on record that the appellant had transacted not [&...

Read More

Co-Op HSG Society cannot charge Transfer fees in excess of permissible fees as donation

Alankar Sahkari Griha Rachana Sanstha Vs Atul Mahadev Bhagat & Anr (Bombay High Court)

Alankar Sahkari Griha Rachana Sanstha Vs Atul Mahadev Bhagat & Anr (Bombay High Court) When the persons come together with common object of housing, after formation of a Cooperative Society, they are governed under rules and bye-laws of Maharashtra Cooperative Societies Act. So far as the members are concerned, the Cooperative Housing...

Read More

Penalty cannot be levied if claim was as per judicial precedents

Pr. CIT Vs Dhariwal Industries Ltd (Bombay High Court)

PCIT Vs. Dhariwal Industries Ltd (Bombay High Court) Mr Tejveer Singh, learned counsel appearing on behalf of the Revenue, relied upon a decision of the Division Bench of this Court in the case of Principal CIT-2 v/s Shree Gopal Housing and Plantation Corporation, Mumbai in Income Tax Appeal No.701 of 2015 decided on 6th February, [&helli...

Read More

Complete sealing of Premises under GST Act is illegal: HC

Napin Impex Pvt. Ltd. Vs Commissioner of DGST Delhi (Delhi High Court)

M/s. Napin Impex Pvt. Ltd. Vs Commissioner of DGST Delhi (Delhi High Court) The petitioner alleges that its premises were visited by the Revenue authorities on 29.08.2018 when the DGST officials directed production of books of accounts and other documents. Since the petitioner was not in possession of those, it sought 24 hours time for [&...

Read More

Submit details of GST Refund Claimed/Processed/ Paid/ Pending: HC

Sales Tax Bar Association Vs Union Of India(Delhi High Court)

Delhi High Court has asked Central Government to file details of (i) GST Refund applications filed and claimed (ii) refund applications pending with amount claimed (iii) refunds which have been issued and (iv) refunds paid by the Central Government and the State Government and (v) steps taken to remove the alleged grievances....

Read More

Gujarat High Court stays Service Tax Audit under Rule 5A by CAG

OWS Warehouse Services LLP Vs. UOI (Gujarat High Court)

Gujarat High Court granted stay on conducting audit of records of taxpayers under 5A of Service Tax Rules, 1994, by Officers of C&AG who were sending communications through CGST officers....

Read More

HC dismisses petition challenging Jurisdiction to recover Service Tax demand

Laxmi Narayan Sahu Vs Union of India (Gauhati high court)

Laxmi Narayan Sahu Vs Union of India & Others  (Gauhati Cigh Court) Issue Raised Before High Court In all the writ petitions, the demand-cum- show cause notices of various dates issued by the Assistant Commissioner, Central Goods and Service Tax of the district of Dibrugarh and Guwahati respectively are assailed. The said demand-cum...

Read More

Delhi HC allows manual GSTR-3B filing to enable Transitional credit claim

Indusind Media Communications Ltd. & Anr Vs Union Of India & Ors. (Delhi High Court)

Indusind Media Communications Ltd. & Anr Vs Union Of India & Ors. (Delhi High Court) The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are [&h...

Read More

Browse All Categories

CA, CS, CMA (3,863)
Company Law (4,056)
Custom Duty (7,073)
DGFT (3,759)
Excise Duty (4,159)
Fema / RBI (3,527)
Finance (3,732)
Income Tax (28,078)
SEBI (2,948)
Service Tax (3,403)

Featured Posts