In a first of its kind judgement in Kerala, a Single Bench of the High Court of Kerala presided over by Justice Bechu Kurian Thomas held that applying under an amnesty scheme will not render the appeal filed by an assessee to be deemed to be dismissed.
Except of absence of ‘Natural Justice Principle violation, there is no other exception that arose in the case on hand, therefore, it was a fit case to relegate assessee to alternate remedy by way of statutory appeal under Section 107 of TNGST Act and CGST Act.
Grant of bail was refused as applicant did not return the amounts due to the complainants and there was a breach of trust and faith and was against the national economy and national interest, whereby a large number of innocent investors had been duped of their hard-earned money.
Sony Sales Corporation Vs State of Maharashtra & Anr. (Bombay High Court) Order of Sales Taxes Officer challenged via writ petition – complete hierarchy of appellate authority/ court is provided under MVAT Act – writ petition not entertained. Facts- An order passed by the Sales Taxes Officer was challenged in via writ petition. Main issue […]
Krishan Lal Chopra Vs Director General of GST Intelligence (Punjab and Haryana High Court) Prayer in this petition is for grant of regular bail to the petitioner for the offence committed under Section 132 (1)(c) of CGST Act, 2017 read with Section 20 (xv) of IGST Act, 2017. While granting interim bail to the petitioner, […]
Reassessment under section 148 was not justified as ‘reason to believe’ that income for the AY in question had escaped assessment was based on a mere ‘change of opinion’.
HC directed the Authority to refund GST worth Rs. 108 crores paid under the wrong head along with applicable interest as the money was lain with the Authority for the past two and a half years.
During investigation, it was found that the petitioner is involved in the acts of cheating and forgery in Netherlands by transferring of money of other persons through Hawala operations and earned commissions in the shape of cash.
Federal Mogul Goetze (India) Limited Vs ACIT (Delhi High Court) It is our view that, the power available to the Tribunal under subsection (2) of Section 254 of the Act is not limited to a mistake committed by the Tribunal. The amendment to the order of the Tribunal can also be made, if it is […]
Smt. Smrutisudha Nayak Vs Union of India (Orissa High Court) Orissa High Court held that assessment proceedings cannot be initiated if no incriminating materials are seized at the time of the search. Smrutisudha Nayak (Petitioner”)filed the petition challenging the initiation of the assessment proceedings under Section 153A of the Income Tax Act, 1961 (IT Act). […]
