All High Courts

Validity of Section 16(2)(c) of the CGST Act/WBGST Act

M/s. LGW Industries Limited & ors. Vs. Union of India & ors. (Calcutta High Court)

On the second issue in the petition, it was stated that in the absence of any finding about petitioners mala fide intention, connivance or wrongful association with the suppliers, no liability can be imposed on it on the principle of vicarious liability on account of fraudulent conduct of the suppliers, who have obtained registration on t...

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RCM liability under service tax on freight charges

Nirmal Seeds Private Limited Vs The Commissioner of Central Excise (Bombay High Court)

It is the case of the Revenue that the appellant is reimbursing the freight amount to their consignees to the extent freight is paid by the consignee. Besides, it was also found that the appellant was also issuing credit notes for reimbursement of freight charges. Thus, the case of the Revenue is that the freight is ultimately paid by the...

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Allow Tran-1 filing if failure of Appellant was due to technical glitches on common portal

Jodhpur Truck Pvt. Ltd. Vs Union of India (Rajasthan High Court)

Jodhpur Truck Pvt. Ltd. Vs Union of India (Rajasthan High Court) Section 140 of the Central Goods and Service Tax Act, 2017 confers a right to a registered dealer to take credit of ‘eligible duties’ of the amount lying unutilized on the day immediately preceding the appointed day, in the manner prescribed. First proviso to […]...

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Form TRAN-1 rectification- HC allows petitioner to approach Nodal Officer

Calcutta Canvas Co. Vs. Union of India (Madras High Court)

Writ Petition is disposed of, only by granting such liberty to the petitioner to approach the said Nodal Officer and make a representation within a period of two weeks from the date of receipt of a copy of this order. On receipt of such representation/request, the said Nodal Officer shall consider the same and pass appropriate orders on m...

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Demand of duty and interest when delay on part of authorities processing necessary redemption certificate

Hetero Labs Limited Vs Assistant Commissioner (Telangana High Court)

Hetero Labs Limited Vs Assistant Commissioner (Telangana High Court) Demand of duty and interest when delay on part of authorities processing necessary redemption certificate: The assessee was exempted from payment of customs duty by Notification No. 96/2009-Cus. subject to condition that evidence of discharge of export obligation was pro...

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HC allows Manual Rectification of Form GSTR-1

Vadehra Builders Pvt. Ltd. Vs Union of India & Anr. (Delhi High Court)

Subject to final outcome of the writ petition, we permit the petitioner to rectify the return in GSTR 1 Form for the period November, 2017  in respect of the six recipients noted in the tabulation hereinabove, by correcting their GSTIN Nos....

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No transfer on Family settlement amongst family members in context of ‘preexisting right’

P. P. Mahatme, POA Lorna Margaret Pinto Vs ACIT (Bombay High Court)

P. P. Mahatme, POA Lorna Margaret Pinto Vs ACIT (Bombay High Court) In so far as the second substantial question of law is concerned, it is necessary to note that the Assessing Officer, Commissioner of Income-tax (Appeals) and the ITAT have concurrently held that notwithstanding the nomenclature of the settlement, or the fact that the [&h...

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Bogus purchases- Entire Purchase amount cannot be disallowed

The Principal Commissioner of Income Tax-25 Vs Pinaki D. Panani (Bombay High Court)

Pr. CIT Vs Pinaki D. Panani (Bombay High Court) Even if the purchases made from the parties in question are to be treated as bogus, it does not necessarily mean that entire amount should be disallowed and that no benefit should be given to the Respondent-Assessee. Assuming that the purchasers from whom the purchases were […]...

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Show cause notice is sine qua non to proceed with recovery under GST

LC Infra Projects Pvt. Ltd. Vs Union of India (Karnataka High Court)

LC Infra Projects Pvt. Ltd. Vs Union of India (Karnataka High Court) Section 73 of the Chapter XV of the Act – contemplates that where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised […]...

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Replacement of machines as a whole cannot be held as revenue expense

CIT Vs. Jawahar Mills Ltd. (Madras High Court)

CIT Vs. The Jawahar Mills Ltd. (Madras High Court) The total replacement cost of three machineries in question purchased by the Assessee amounting to Rs.54,59,149/- came to be allowed by the Tribunal as ‘repairs maintenance expenditure’ or ‘revenue expenditure’. The said findings of the learned Tribunal are clearly...

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