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Name approval process of MCA is a ‘system generated harassment’ : HC

April 7, 2021 5532 Views 0 comment Print

Kunhi Muhammed Etayattil Vs Asst. Registrar of Companies (Kerala High Court) HC remarked that,The facts of the case disclose a sorry picture of what can be described as a ‘system generated harassment’ aggravated by non application of mind by officials who leave everything to be dealt with by the system, thereby putting the common man […]

No GST to be paid during Search & Seizure unless accepted as GST liability

April 7, 2021 19083 Views 0 comment Print

The Hon’ble Madras High Court in Shri Nandhi Dhall Mills India Pvt. Ltd. v. Senior Intelligence Officer, DGGST & Ors. [W.P. No. 5192 of 2020 and WMP. No. 6135 of 2020] directed the Revenue Department to refund the amount of INR 2 crore collected from the assessee during the investigation. Held that, merely because the […]

HC allows fresh claims made by assesse which was not claimed in Original Return

April 7, 2021 2799 Views 0 comment Print

International Tractors Ltd. Vs DCIT (Delhi High Court) Unless the Tribunal would have reached to a conclusion and expressed its clear view, in that respect, as to what was wrong or missing in the examination made by the CIT(A), a remand was not called for. We agree with Mr. Seth’s contention that the CIT(A) in […]

Writ petition was not maintainable when alternative remedy available

April 7, 2021 4842 Views 0 comment Print

Assessee had to exhaust the statutory remedy provided under the Act before filing writ petition challenging the levy of service tax passed on a deceased person.

GST Assessment Order passed without granting opportunity of being heard; Quashed by the Andhra Pradesh HC

April 6, 2021 1620 Views 0 comment Print

GRT Hotels & Resorts Pvt. Ltd. Vs  State of Andhra Pradesh & Anr (Andhra Pradesh HC) In M/s. GRT Hotels & Resorts Pvt. Ltd., Vs.  State of Andhra Pradesh & Anr (Writ Petition No. 7584 of 2021 dated: 06.04.2021, it is held that, Sub-Section (4) of Section 75 of the Central Goods & Services Tax […]

CESTAT cannot allege fraud on haphazard and hurried basis

April 6, 2021 960 Views 0 comment Print

Essel Propack Limited Vs Union of India and others (Bombay High Court) When the appeal of the petitioner was heard by the CESTAT, learned counsel for the petitioner furnished sample invoice copies to justify labour charges incurred. It was at that stage that the authorized representative of the department raised objection that such invoices could […]

Residential certificate is not a proof of citizenship: HC

April 6, 2021 1404 Views 0 comment Print

Re. Khadija Begam (Calcutta High Court) The Calcutta High Court has recently observed that It is needless to say that residential certificate may be obtained by any resident, he may be an Indian National or Foreign National, if he stays at a particular place. Residential certificate is not a proof of citizenship. FULL TEXT OF […]

Do not restrict use of ‘C’ Forms for inter-State purchases of High Speed Diesel

April 6, 2021 2682 Views 0 comment Print

Sasi Anand Spinning Mills India P Ltd. Vs State of Tamil Nadu (Madras High Court) The Appellant State and the Revenue Authorities are directed not to restrict the use of ‘C’ Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers at concessional rate of tax and they are further […]

SVLDR Scheme – Case of erroneous refund excluded even if SCN for same culminating in demand order

April 6, 2021 891 Views 0 comment Print

Saraswati Marble and Granite Industries Pvt. Ltd. Vs Union of India (Rajasthan High Court) Sabka Vishwas (LDR) Scheme – Case of erroneous refund excluded even if SCN for same culminating in demand order: Observing that as per Section 125(1)(d) of the Finance (No. 2) Act, 2019, a person who has been served with the notice […]

Orissa HC stays payment of IGST on Ocean Freight subject to SC decision

April 6, 2021 4224 Views 0 comment Print

In that view of the matter, it is clarified that while the question of the Petitioner being entitled to refund will await the final decision of the Supreme Court in the aforementioned SLPs, the Opposite Parties will not require the Petitioners before this Court hereafter to pay IGST on ocean freight until further orders.

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