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Meghalaya HC stays recovery of GST on royalty paid for mining rights to State

Hills Cement Company Limited Vs Union of India (Meghalaya High Court)

High Court of Meghalaya stays demand related to SCN issued by DGGI related to recovery of GST on royalty paid for mining rights to the State....

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Reopening by change of opinion on facts already examined is not valid

Vapi Infrastructure and Industrial Township LLP Vs ITO (Bombay High Court)

Re-opening proposed is purely based on change of opinion and entire issue which is subject matter of reasons recorded has been raised during assessment proceedings ...

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TDS defaults: Higher compounding Charge of 5% for repeat offender is valid

Maspar Industries Private Limited Vs Chief Commissioner of Income Tax TDS (Delhi High Court)

Petitioners company is a ‘repeat offender’, this Court is of the view that the respondents are entitled in law to impose a higher compounding fee i.e. five per cent instead of three per cent....

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Allowing mere 8 hours to reply to SCN is neither reasonable nor effective

Rahul Biala Vs ITO (Delhi High Court)

Court is of the view that time of eight hours to file reply to the show cause notice was neither reasonable nor effective, as within this short time, the Petitioner could not have supplied relevant information and documents to substantiate his case....

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GST: Interest cannot be demanded when amount of tax was available in credit ledger

Tvl. Kumaran Filaments (P) Ltd. Vs Commissioner of Central GST and Central Excise (Madras High Court)

Tvl. Kumaran Filaments (P) Ltd. Vs Commissioner of Central GST and Central Excise (Madras High Court) Insofar as the due of interest is concerned, the factual matrix is that, the entire amount of Rs.50,21,080/- was very much available in the credit of the petitioner for the whole period, therefore, if at all, the same is […]...

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Allahabad HC stays GST demand on payment of royalty to conduct mining activity

Jitendra Singh Vs Union of India (Allahabad High Court)

Jitendra Singh Vs Union of India (Allahabad High Court) On merits, it has been submitted, no liability of GST may arise on payment of royalty to conduct mining activity. Reliance has been placed on a an interim order dated 15.11.2021 of this Court passed by a division bench in Writ Tax No. 475 of 2021 […]...

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Corpus fund utilised for purchase of capital asset cannot be added to Income of Trust

CIT (Exemption) Vs Om Prakash Jindal Gramin Jan Kalyan Sansthan (Delhi High Court)

CIT(A) and ITAT have set aside the assessment order on the ground that Rs.19 crore cannot be added as additional income of the Trust since exemption on corpus donation is allowed on purchase of land, as it is a purchase of capital asset....

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On approval of resolution plan pre-deposits for filing appeal become refundable with interest

UltraTech Nathdwara Cement Limited Vs Commercial Taxes Officer (Rajasthan High Court)

UltraTech Nathdwara Cement Limited Vs Commercial Taxes Officer (Rajasthan High Court) In terms of Section 31 of the Insolvency and Bankruptcy Code, 2013, the resolution plan, approved by the NCLAT, is binding on all stakeholders including the Operational Creditors, Financial Creditors and the Statutory Creditors, including the respondent...

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HC quashes Reassessment order passed Without issuing Section 148 Notice

Govardhan Commodities Pvt. Ltd. Vs. Assistant/Deputy Commissioner of Income Tax (Calcutta High Court)

Govardhan Commodities Pvt. Ltd. Vs. ACIT/DCIT (Calcutta High Court) In this matter, petitioner has challenged the impugned assessment order dated 19th March, 2022 under Section 147 read with Section 144 of the Income Tax Act, 1961 relating to the assessment year 2014-15 being Annexure P-5 to the writ petition, on the ground that the same ...

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ITC cannot be denied on Genuine Transactions with suppliers whose registration cancelled after transaction

Sanchita Kundu & Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court)

Petitioners could not be faulted if the suppliers appeared to be fake later on. Petitioners further submit that they have paid the amount of purchases in question as well as tax on the same not in cash and all transactions were through banks and petitioners are helpless if at some point of time after the transactions were over,...

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