Asia Pacific Institute of Management Vs Office of The Joint Labour Commissioner (Delhi High Court) Maternity Benefit Act, 1961 is a beneficial legislation for the purpose of safeguarding the rights of pregnant women. The provisions of the Act have to be given effect to, in letter and spirit. Technical issues would not come in the […]
Dr. R. P. Patel & Ors. Vs Asst. Director of Income Tax (Investigations) & Ors. (Kerala High Court) Authorised officer conducting the search & seizure cannot retain the documents/ assets beyond 15 days and encash IVPs for adjustment against tax liability Hon’ble Kerala High Court set aside the judgment of the learned Single Judge denying […]
In present facts of the case, the Hon’ble High Court quashed the FIR registered against Income Tax officials as Section 293 of the Income Tax Act, 1961 mandates that no suit shall be brought in any civil Court to set aside or modify any proceeding taken or order made under the Act and no prosecution, suit or other proceeding shall lie against the Government or any officer of the Government for any act done in good faith under the Act.
Due to compelling circumstances and because of the technical glitches and difficulties, assessee was not able to file TRAN-1 form, therefore, High Court directed GST Authority to re-open online portal to enable filing of Form TRAN-1 electronically or accept manually.
Since the provisions under the Regulations to punish the Customs House Agent for violation and contravention of the Regulations was in addition to the penal provisions prescribed under the parent act, namely, the Customs Act, therefore, mis-declaration of goods and attempt to export such goods by assessee-customs house agent was punishable under Section 114 of the Customs Act.
HC held that adjustment of Input Tax Credit (ITC) with tax dues to be paid off by the assessee in 24 equal or nearly equal monthly installments on account of the orders passed in the pending appeals and on account of ITC, if any, against the last installment. Further held that, the assessee will also be liable to pay interest on reducing balance basis on the tax due component of the amount less any adjustment on account of appellate orders or ITC.
Any statement recorded prior to the issuance of such show-cause notice is not a statement recorded in the course of an inquiry or proceeding and no right accrues in favour of a noticee to insist that he be offered for cross-examination the witnesses, whose statements have been recorded.
Where assessee availed the benefit of restriction of penalty to only 15% of tax and the seizure of cash was setting off against the outstanding balance amount of GST, interest and penalty, assessee had no right to challenge the concluded search proceedings.
It has been alleged that the petitioner is the proprietor of M/s. S.R. Enterprises in collusion with others had been managing in showing the receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale invoices without onward physical movement of the goods and thereby has wrongfully availed and passed on bogus Input Tax Credit (ITC) on the strength of those fake invoices in defrauding the State exchequer.
Golden Tobacco Limited Vs National Faceless Assessment Centre (Bombay High Court) In the fact situation of the present case, it appears that a notice under Section 142(1) of said Act along with questionnaire was issued on 23/12/2020 and 26/03/2021. The draft Assessment Order was prepared based on information furnished by the assessee to the said […]
