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Clarification to be obtained on whether Resolution Plan include customs duty payable

Ruchi Soya Industries Ltd. Vs Union of India (Madras High Court)

Ruchi Soya Industries Ltd. Vs Union of India (Madras High Court) Conclusion: Once a resolution plan was duly approved by the Adjudicating Authority under sub-section (1) of Section 31, the claims as provided in the resolution plan shall stand frozen and will be binding on the Corporate Debtor and its employees, members, creditors, includi...

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Voluntary disclosure not releases assessee from mischief of penalty proceedings

Appellate Assistant Commissioner (CT) Vs Harish Agencies (Madras High Court)

Appellate Assistant Commissioner (CT) Vs Harish Agencies (Madras High Court) 1. There cannot be any concession merely because the dealer has paid the tax in installments after issuance of pre-assessment notices and no sympathy can be exercised on the said ground. 2. The Hon’ble Supreme Court pointed out that the Assessing Officer sh...

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Concluded assessment can be reopened if information disclosed earlier was bogus

Mehrunnisa Mohamed Fazal Maniar Vs ITO (Gujrat High Court)

Mehrunnisa Mohamed Fazal Maniar Vs ITO (Gujrat High Court) The case on hand is not a case where the Income Tax Officer seeks to draw any fresh inference which could have been raised at the time of the original assessment on the basis of the materials placed before him by the assessee relating to the […]...

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Delhi HC issues notice to Govt on plea seeking Tax Compliance due date Extensions

Society For Tax Analysis and Research Vs Union of India (Delhi High Court)

Society For Tax Analysis and Research filed a writ with Delhi High court seeking various reliefs in terms of extensions for filing compliances under various Acts, including the Income Tax Act, 1961, the Goods and Services Tax Act, 2017, the Employees Provident Fund & Miscellaneous Provisions Act, 1952, the Employees State Insurance Act, 1...

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Denial of ITC refund for technical glitches in GSTN software is unfair

Tvl. Mehar Tex Vs Commissioner of Central GST And Central Excise (Madras High Court)

If the assessee was otherwise eligible to refund, the refund claim ought not to be denied on the ground of technical glitches and error occurred due to auto-population in Goods and Service Tax Network (GSTN) software. Nothing can be more unfair....

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No refund of excise duty paid under protest after expiry of limitation period under Section 11B

M.G.M. International Exports Ltd Vs Assistant Commissioner of Service Tax (Madras High Court)

Refund of excise duty paid under  protest if any borne by assessee had to be made only within a period of limitation prescribed under Section 11B of the Central Excise Act, 1944 notwithstanding the fact that assessee became aware of the wrong payment of tax only after the Central Board of Excise and Customs issued clarification bearing r...

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HC explains scope of ‘intimation’ under section 143(1)(a) of Income Tax Act, 1961

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Limited Vs DCIT (Madras high court)

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Limited Vs DCIT (Madras high court) The scope of an ‘intimation’ u/s 143 (1) (a) of the Act, extends only to the making of adjustments based upon errors apparent from the return of income and patent from the record The scope of an ‘intimation’ u...

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Explanation 2(c) to Section 147 is merely to explain the scope of re-assessment

Sanmina-SCI Technology India Private Ltd. Vs ACIT (Madras High Court)

Sanmina-SCI Technology India Private Ltd. Vs ACIT (Madras High Court) Explanation 2(c) to Section 147 will not come to the aide of the relevance as, while the income chargeable has been made subject to excessive relief, the explanation cannot override the statutory prescription of limitation as set out in the proviso to Section 147. Th...

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GST Evasion of Rs. 6.31 Cr : HC grants bail to alleged Kingpin

Sanjay Prahladbhai Patel Vs State of Gujarat (Gujarat High Court)

Sanjay Prahladbhai Patel Vs State of Gujarat (Gujarat High Court) It is submitted that the applicant is arrested in connection with the alleged demand by the GST authorities without determining the extent liability of the said alleged demand. It is submitted that the arrest of the applicant in the alleged offence is effected only on [&hel...

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GST-Avail statutory remedy of appealing against orders of assessment: HC

GM Powertech And Others Vs State of H.P & Others (Himachal Pradesh High Court)

GM Powertech And Others Vs State of H.P & Others (Himachal Pradesh High Court) The order(s) of assessment made by the assessing authority, and, appertaining to GST levies, stand respectively embodied in Annexure(s) P-6 and P-7. However, the afore orders of assessment of GST, is, assailed through the instant petition. 2. After hearing ...

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