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SVLDR scheme benefit cannot be denied on Technical Grounds: HC

February 18, 2021 1638 Views 0 comment Print

Loyalty Solutions And Research Private Limited Vs Union Of India And Others (Punjab & Haryana High Court) The Designated Committee constituted under Amnesty Scheme vide impugned order dated 24.02.2020 (P-19) rejected declaration filed with respect to appeal pending before Tribunal on the ground that petitioner has filed single declaration with respect to four show cause […]

Section 263 Jurisdiction cannot be invoked on mere abrupt finding

February 18, 2021 696 Views 0 comment Print

CIT Vs Y. V. Subramaniam (Madras High Court)  On a perusal of the order passed by the Tribunal, it is clear that the Tribunal has categorically held that the order passed by CIT is based on no reason and he has simply given an abrupt finding that the assessment order is erroneous. Further, the Tribunal, […]

HC directs to unfreeze demat accounts of petitioners with immediate effect

February 17, 2021 4884 Views 1 comment Print

We may mention that demat accounts of the petitioners have been frozen for non-payment of annual listing fee which has been quantified at Rs.14,16,000/- for the period from 2015-16 to 2019-20. Against the freezing of demat accounts, petitioners preferred appeal before the Securities Appellate Tribunal.

SVLDRS, 2019 benefit cannot be rejected for difference & amount admitted & Quantified

February 17, 2021 1047 Views 0 comment Print

Sabareesh Pallikere Vs Jurisdictional Designated Committee (Bombay High Court) In so far the present case is concerned, we may refer to the first statement of the petitioner recorded on 06.07.2018. In this statement, he categorically admitted that the total service tax liability of the petitioner for the period 2013-14 to 2017-18 (upto June, 2017) would […]

Denial of IGST refund for availing Drawback: HC directs Commissioner to dispose IGST refund claim

February 17, 2021 1653 Views 0 comment Print

Asian Organo Industries Vs Principal Commissioner of Customs (High Court Gujarat) The writ applicant claims that it is eligible for the IGST refund claim on the basis of the shipping bills i.e. on the export of goods. According to the writ applicant, the shipping bills filed by an exporter of the goods are deemed to […]

No encashment of bank guarantee until expiry of 3 months from Order: Kerala HC:

February 16, 2021 2427 Views 0 comment Print

Varahamurthi Flexirub Industries Pvt. Ltd Vs State Tax Officer (Kerala High Court) Varahamurthi Flexirub Industries (P.) Ltd. (Petitioner) received an order of confirmation of penalty from the State Tax Officer (Respondents). The Petitioner had challenged the order of the Respondents in directing bank to invoke bank guarantee and to forward demand draft of value of […]

GST: Revenue cannot attach bank accounts having debit balance

February 16, 2021 12162 Views 0 comment Print

Skylark Infra Engineering Pvt. Ltd. Vs Additional Director General (Punjab & Haryana High Court) The object and intention of legislature to endow Commissioner with power of attachment under Section 83 is very clear. It is drastic and far-reaching power which must be used sparingly and only on substantive weighty grounds and reasons. The power should […]

HC directs DGFT Surat decide on removal of IEC code from denial entity list

February 16, 2021 2487 Views 0 comment Print

Gujarat HC directs DGFT to address petitioner’s plea on Import Export Code (IEC) denial. Full text of the judgment included.

ITC benefit cannot be denied merely for entering details in Wrong Column

February 16, 2021 6999 Views 0 comment Print

Ram Auto Vs Commissioner of Central Taxes & Central Excise (High Court Madras)  In this case The petitioner had filed FORM GST TRAN-1 in time. His only grievance is that he is being denied the benefit of input tax credit for having entered the details in wrong column. The learned counsel for the petitioner drew […]

HC directs DC to consider second declaration under SVLDR as afresh & valid declaration

February 16, 2021 693 Views 0 comment Print

Heard Mr. Jas Sanghavi, learned counsel for the petitioners and Mr. Sham Walve along with Mr. Ram Ochani, learned counsel for the respondents.

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