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Initiation of GST recovery proceedings without Opportunity to taxpayer- HC gives Opportunity

February 4, 2021 2418 Views 0 comment Print

Alkem Laboratories Limited Vs Union of India (Gujarat High Court) Recovery Proceeding under GST can be initiated only after 3 Months from the date of the service of the order A perusal of the provisions of Section 78, referred to above, would indicate that no recovery proceedings can be initiated against the assessee before the […]

HC grants Bail to person in alleged Rs. 9 Cr GST Evasion case

February 4, 2021 1404 Views 0 comment Print

It is submitted that it is a case of total evasion of GST and disposing the manufactured goods without showing any record about its manufacturing activity and clandestine purchase of such products without paying of any GST has resulted in evasion to the tune of Rs. 9 Crores and odd. It is submitted that before the Sessions Court, the applicant had made offer to deposit an amount of 10% of the tax evaded and therefore, the applicant must be directed to comply with such commitment given to the trial Court.

Property purchased from Salary income cannot be treated as proceeds of Crime: HC

February 4, 2021 1929 Views 0 comment Print

L. Sivaramakrishnan Vs Deputy Director (Madras High Court) In this Even the C.B.I. has not found that Sivaramakrishnan benefitted financially from the criminal activity of fudging records. Of course, these findings of the C.B.I. are not binding on the Enforcement Directorate, but, this Court cannot turn a Nelson’s eye to this, especially in the light of […]

No service tax on software maintenance services prior to 01.06.2007

February 4, 2021 2673 Views 0 comment Print

Respondent is engaged in providing services with regard to maintenance and repair of computer software. Vide Notification dated 21.08.2003, the maintenance services related to computers, computer systems or computer peripherals were exempt from payment of service tax.

No prosecution under PML for property purchased from Salary Income

February 4, 2021 1377 Views 0 comment Print

Dilliraj Vs Deputy Director (Madras High Court)  HC held that we are unable to persuade ourselves to agree with the Enforcement Directorate that the salaries and perquisites that were paid to Dilliraj (A.1) while he was in employment with FLCI would amount to proceeds of crime and any property purchased with that would stand tainted. […]

In absence of nexus between Criminal Activity & Property acquired PMLA provisions cannot be invoked

February 4, 2021 2337 Views 0 comment Print

R. Viswanathan Vs Assistant Director Directorate of Enforcement (Madras High Court) From a reading of Section 2(u) of the PML Act which defines the expression “proceeds of crime”, it is limpid that the profit derived or obtained must be a result of a criminal activity which relates to a schedule offence. Even if we take […]

Full Unconditional Stay of Demand Granted Where Addition on Third Party Statement was Without Cross Examination

February 4, 2021 3474 Views 0 comment Print

Dilipkumar P. Chheda Vs ITO (Bombay High Court) In so far the present case is concerned, here also the additions have been made primarily on the basis of the statement made by Shri. Nilesh Bharani and also on the basis of certain entries in the telephone diary. However, we find from the materials on record […]

Carry forward & set off of unutilized Cess against GST Output Liability not allowable

February 3, 2021 7929 Views 0 comment Print

Jay Ushin Limited Vs Union of India ( Rajasthan High Court) Assessee was not entitled to carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability with reference to Section 140 of the CGST Act, 2017. FULL TEXT OF THE HIGH COURT […]

Trust engaged in ‘object of general public utility’ eligible for Section 12A Registration

February 3, 2021 1983 Views 0 comment Print

High Court held that even if the assessee is engaged in the category of activity of ‘object of general public utility’, they are entitled for registration under Section 12A. Therefore, we are of the considered view that the assessee can claim registration under Section 12A by categorising the activity of the assessee as ‘object of general public utility’.

Fraudulent ITC & Fake GST Bill: HC grants bail to accused

February 3, 2021 2640 Views 0 comment Print

Mukul Mittal Vs Directorate General of GST Intelligence (Delhi High Court) The petitioner has been in custody now for 56 days. The maximum sentence provided for the offence alleged against the petitioner is imprisonment for a period of five years, therefore the learned Chief Metropolitan Magistrate is required to take congnizance on the complaint is […]

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