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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.

Bombay HC quashes unlawful illegal Income Tax refund adjustment

April 6, 2021 2856 Views 0 comment Print

Tata Communications Ltd. Vs Union of India (Bombay High Court) FULL TEXT OF THE JUDGMENT/ORDER of BOMBAY HIGH COURT Bombay high court on unlawful illegal  refund adjustment  u/s 245 by tax authorities held that Interim relief granted by Bombay HC vide order dated 26th March, 2020 also applies to Income Tax Refund and refund cannot be […]

GST: HC allows operation of Bank account over and above the amount of revenue

April 6, 2021 1461 Views 0 comment Print

Bytedance (India) Technology Pvt. Ltd. Vs Union of India (Bombay High Court) FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The petitioner is before the court aggrieved by two communications both dated 18th March, 2021 issued by the Principal Director General of Goods and Service Tax Intelligence, Mumbai (“DGGI”) provisionally attaching petitioner’s bank […]

HC dismisses Income Tax prosecution launched against D K Shivakumar

April 5, 2021 1929 Views 0 comment Print

Income Tax Department Vs Sri D K Shivakumar (Karnataka High Court) The gist of the offence under section 276C(1) is the wilfull attempt to evade any tax, penalty or interest chargeable or imposable or under reports of the income. What is made punishable is “attempt to evade tax, penalty or interest” and not the “actual […]

Delhi HC junks Britannia’s Plea of Trademark Infringement against ITC

April 5, 2021 2964 Views 0 comment Print

Britannia Industries Ltd Vs ITC Ltd. (Delhi High Court) FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. On 1 1th September, 2020, the Trademark Registry registered the following trademark in favour of the plaintiff M/s Britannia Industries Ltd., in respect of “biscuits, bread, buns, rolls, bakery products, coffee, tea, cocoa, sugar, rice, tapioca, […]

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