Delhi High Court ruled that the import or release of goods in favor of a petitioner without the transfer of ownership is not allowed under Section 2(26) of the Customs Act, 1962. The petitioner is liable to pay 50% of the detention/demurrage charges.
Availability of alternative remedy cannot be an absolute bar to file a writ petition in cases where principles of natural justice has been violated.
Court is unable to find any valid explanation offered by Department in delaying in issuing initial SCN under Section 11A of CE Act, 4 years after the period of demand and then, more importantly, taking 16 years to retrieve the matter from Call Book
Assessee should not be non-suited for the default committed by the revenue in nor preferring the appeal within the period of limitation
Textiles stood excluded from purview of ADE Act. It was accordingly concluded by STO that they would become amenable to Orissa sales tax from that date.
HC held that, directing assessee to prefer an appeal will not be effective as the facts, which it seeks to bring on record were not a part of records before original authority.
Gujarat High Court held that deduction under section 80IC of the Income Tax Act available on export benefit on account of the refund of excise duty.Gujarat High Court held that deduction under section 80IC of the Income Tax Act available on export benefit on account of the refund of excise duty.
Directorate General of GST Intelligence Vs Nikit Mittal (Jharkhand High Court) This Court has perused the order passed in W.P.(Cr.) No. 415 of 2018 and other analogous cases and Cont. Case (Cvl) No. 665 of 2019 and other analogous cases as also the order passed by the writ Court in W.P.(Cr.) No. 14 of 2019 […]
Alkem Laboratories Limited Vs Joint Commissioner of Sales Tax (Calcutta High Court) Petitioner has filed this writ petition being aggrieved by the inaction on the part of the respondents Authority concerned in refunding the admitted refundable amount as indicated in pages 30,31 and 32 of the writ petition which comes around Rs.5,58,54,103.61 in total. Petitioner […]
CIT Vs Sikhya ‘O’ Anusandhan (Orissa High Court) Court in the first round of litigation accepted the legal position that without there being a valid search warrant authorizing the search in the premises of the Assessee under Section 132 of the Act, the question of initiating proceedings under Section 153A of the Act did not […]
