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Areca Nuts Import: Madras HC Directs Swift Verification for Customs Exemption

January 7, 2024 1089 Views 0 comment Print

Madras High Court rules on provisional assessment conditions for areca nuts, directing quick verification of origin certificates for customs duty exemption, balancing revenue interests and timely clearance.

Section 270AA Immunity Cannot be Denied on Vague Grounds; Specific Violation Must be Specified

January 7, 2024 3027 Views 0 comment Print

Chambal Fertilizers triumphs in legal battle vs. PCIT (Rajasthan High Court). Court quashes penalty, emphasizing Section 270AA immunity. Details of the landmark case.

HC Quashes Order: AO Mistakenly Treated Imported Bone Meal as Timber

January 7, 2024 675 Views 0 comment Print

Madras High Court sets aside GST order against Jose Bone Products. Wrongly labeled as timber importers, the court cites violation of natural justice.

GST Refund cannot be denied solely for lack of authenticated document

January 7, 2024 4959 Views 0 comment Print

Delhi High Court rules that rejecting GST ITC refund solely on non-submission of authenticated documents is unjust. Case sent for reevaluation.

Employee not liable for employer’s failure to deposit TDS on his Salary: Delhi HC

January 7, 2024 9225 Views 1 comment Print

Delhi High Court rules in favor of employee, stating the employer is responsible for TDS deposit. Petitioner exempted from tax liability. Details and analysis here.

Karnataka HC Upholds Notice u/s 143(2) issued by NFAC instead of jurisdictional AO

January 6, 2024 9678 Views 0 comment Print

Karnataka High Court held that scrutiny notice issued u/s 143(2) by the Additional Commissioner of Income Tax, National Faceless Assessment Centre instead of jurisdictional Assessing Officer under Central Charge is sustainable in law and hence valid.

GST registration cancellation should be retrospective only from the date no business is conducted

January 6, 2024 7371 Views 0 comment Print

Delhi High Court rules in Varyam Dass Khurana case that GST registration cancellation should be retrospective only from the date no business is conducted. Analysis of the judgment.

Madras HC directs Revenue Authority to Expedite GST Rectification Application

January 6, 2024 1143 Views 0 comment Print

In case of M. Venkataraj vs Assistant Commissioner, Madras High Court instructs Revenue Department to promptly process GST rectification application within three months.

HC directs conditional Release of confiscated Areca Nut

January 6, 2024 1116 Views 0 comment Print

Department was directed to release the confiscated Areca Nut on condition specified as it were confiscated due to non-submission of E waybill. The bench modified the conditions imposed by the Single Judge.

Receipt in terms of Strategic Oversight Services Agreement cannot be termed as royalty

January 6, 2024 1611 Views 0 comment Print

Delhi High Court held that the consideration received in terms of Strategic Oversight Services Agreements (SOSA) cannot be termed as Royalty under Article 12 of the DTAA even if extensive services are rendered which includes access to written knowledge, processes, and commercial information in furtherance of the services.

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