Madras High Court quashes GST penalty imposed on Kompress India, citing procedural errors and misinterpretation of GST rules. Vehicle detention deemed unlawful.
Delhi High Court held that the receipts from Indian customers for services provided outside Indian Territory, in connection with use or right to use of process or equipment by the assessee company, cannot be taxed as royalty as per section 9(l)(vi) of the Income Tax Act.
Madhya Pradesh High Court held that FIR, registering offence u/s. 304-A, 34 of the IPC, against managing director of the company on account of failure in putting safety signs on either side of culvert so as to prevent any accident of road user justifiable.
Calcutta High Court held that payment made during the course of search cannot be said to be voluntary payment. Such payment made cannot be retained by the department as acknowledgment in GST DRC-04 not given.
Jharkhand High Court held that the delay in filing the appeal without any condonation of delay application is a defective one and hence appeals dismissed as grossly barred by limitation.
Bombay High Court held that upto 1 April, 2005, the expression ‘built up area’ would exclude the balcony area and are not to be included while computing the built up area of the residential units, in housing project eligible for deduction u/s. 80IB(10) of the Income Tax Act.
Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case of services provided by a training partner approved by the National Skill Development Corporation or Sector Skill Council.
Calcutta High Court sets aside an order under Section 74(9) of the GST Act, remanding the case due to proceedings held after the taxpayer’s death. Key implications outlined.
Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral processes and are part of mining operations and hence taxable only from 01.06.2007. No service tax is leviable on such activities prior to the said date.
Allahabad High Court’s decision: Appeals should be dismissed in default if the appellant or their lawyer is absent, not decided on merits.
