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No quashing of Detention Order for mere delay in Execution

Mohd Nashruddin Khan Vs. Union of India (Delhi High Court)

Mohd Nashruddin Khan Vs. Union of India (Delhi  High Court) The instant petition is filed by the petitioner to seek quashing of the respective Detention Orders. High Court state that the Supreme Court has held that the basis of detention is the satisfaction of the Executive – of a reasonable probability of the likelihood of […]...

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No Order Passed on Same Day of Hearing without Waiting for Assessee till End of Working Day

Urbanclap Technologies India Pvt. Ltd.  Vs. State Tax Officer (Madras High Court)

whether passing the final assessment order on the same day when the matter was listed for hearing without waiting for the assessee till the end of the working day is justified in law?...

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Section 271(1)(c) Penalty Justified if Assessee not Acted Bonafidely

Gangotri Textiles Ltd. Vs. DCIT (Madras High Court)

Gangotri Textiles Ltd. Vs. DCIT (Madras High Court) The issue under consideration is whether the penalty u/s 271(1)(c) levied by the assessing officer is justified in law? In the present case, the assessee did not disclose about the sale of the lands and windmill in the return of income, which was clear from the perusal […]...

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Custom Notification Increasing Duty on Peas applicable on Retrospective Basis

Commissioner of Customs Vs. Shadi Ram & Sons Pvt. Ltd. (Madras High Court)

The issue under consideration is whether the custom notification for increasing the duty on peas will be levied on retrospective basis or prospective basis?...

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HC Direct Commissioner to Handover Delivery Order to Petitioner

Vanathi Exports Private Ltd. Vs. Commissioner of Customs (Madras High Court)

whether the commissioner is justified in withholding the delivery order for the 1x40' container, by insisting for clearance of the dispute against the 2x20' containers?...

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Pay GST on input services, Claim ITC & then claim Refund: HC to CDRSL

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court)

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court) Kerala High Court held that petitioner shall pay the GST on input services including Concession Fee and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure prescribed under Section 54(3) of […]...

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GST Rule 90(3) treating Rectified Refund Application as fresh, challenged

Insitel Services Pvt. Ltd. Vs Union of India & Ors (Delhi High Court)

A refund application under Section 54 of the CGST Act read with Rule 89 and Rule 90(3) of the CGST Rules is automatically treated as rejected and the second refund application is treated as a fresh application and the interest amount is calculated only from the date of the second refund application or subsequent applications which are fil...

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906 Gms Jewellery gms was Reasonable for Assessee Married for More than 25 years

Ashok Chaddha Vs ITO (Delhi High Court)

whether the Tribunal is correct in making the addition of the entire jewellery found at the time of search as undisclosed income without appreciating that the said jewellery was acquired at the time of marriage over a period of time?...

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Penalty of twice the tax amount for mere delay in Entry Tax payment was unjustified

National Asphalt Products and Construction Company Vs State of Tamil Nadu (Madras High Court)

National Asphalt Products and Construction Company Vs State of Tamil Nadu (Madras High Court) The issue under consideration is whether sales tax officer is justified in levying penalty at twice the amount of entry tax? High Court states that, under the Act penalty may be imposed for failure to register as a dealer Section 9(1) […]...

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Reopening of Assessment not allowed to Form Change of Opinion

PCIT Vs Safe Corrugated Containers Pvt. Ltd. (Madras High Court)

The issue under consideration is whether the reassessment proceeding u/s 147 initiated to form change of opinion which clearly amount to reviewing the original order of assessment is justified in law?...

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