We find that impugned rejection of the declaration of the petitioner is in violation of the principles of natural justice which has impacted the decision making process thus rendering the decision invalid, it may not be necessary for us to enter into the merits of the challenge as to whether the declaration of the petitioner was in fact valid or not under the category of ‘voluntary disclosure’.
India Switch Company Pvt. Ltd. Vs Deputy Commercial Tax Officer (Madras High Court) It is stated that the ATM’s facilities are outsourced by the banks and that the petitioner was providing a technology solution to Bank of India and United Bank of India and the terms of the agreement clearly bring the transaction within the […]
P.T. Manuel And Sons Vs CIT (Kerala High Court) We are of the view that the reasoning of the Tribunal is erroneous. A decision taken subsequently in another case is not part of the record of the case. A subsequent decision, subsequent change of law, and/or subsequent wisdom dawned upon the Tribunal, are not matters […]
Madras HC ruling favors Revenue in tax case revision, remanding penalty consideration to Assessing Officer for fresh review. Full judgment analysis.
Next IT World Vs Assistant Commissioner (CT) (Madras High Court) The respondent in all the three impugned orders had stated that the Inspecting Officers had verified the relevant records and that they had correctly proved along with recorded evidence and that it was accepted by one Thiru.S.Kathir Rajan, who was the Managing Director of the […]
Parveen Jain Vs Directorate of GST Intelligence (Rohtak Court) In this case the firms which played vital role in issuance of fake invoices are registered at New Delhi. The complainant department has not shown so far that the six firms located at Rohtak (mentioned in Para no 3 of Reply) or their proprietors have been […]
N.M.D.C. Vs Authority For Advance Ruling (Karnataka High Court) It is provided categorically under the CGST Act that no delay can be condoned after expiry of 30 + 30 days period. No such contingency was involved in the aforesaid case. Not only this, the doctrine of merger is not applicable in the facts and circumstances […]
State Of Karnataka Vs Deccan Mining Syndicate Pvt. Ltd. (Karnataka High Court) The prescribed authority in order dated 31.03.2016 accepted the books of accounts in entirety, which was produced by the respondent. The prescribed authority before passing the order dated 31.03.2016 has not conducted any independent enquiry and has not noted any other material which […]
Demand notice demanding duty to the tune of Rs.25,03,414/- on the basis of bill of entries filed for imported second hand equipment on the ground that assessee had contravened the provisions of DFSECC Scheme benefit of exemption under the Notification No. 54/2003 was not sustainable as after issuance of demand notice, no steps had been taken by Authorities in furtherance of the aforesaid notice and almost after 11 years, assessee would be justified in forming a bonafide belief that the demand notice must have been dropped.
DMR Constructions Vs. Assistant Commissioner, Commercial Tax Department (Madras High Court) Issue Involved: 1. There was Accumulated credit of TDS under TNVAT Act and the same has also been permitted to carry forward the same from year to year. 2. The petitioners sought transition of the accumulated TDS into their respective accounts for set off […]
