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Writ admitted for examining validity of provisions restricting ITC on construction of building for letting out on rent

October 22, 2020 4962 Views 0 comment Print

Bagmane Developers Vs Union of India (Karnataka High Court) The Hon’ble HC, Karnataka in Bagmane Developers v. Union of India [W.P. No. 9430/2020 dated October 22, 2020] stayed demand of Rs. 62 crore in a writ petition challenging credit restriction under Section 17(5)(c) and (d) of Central Goods and Services Tax Act, 2017 (CGST Act) […]

Power of seizure of goods -Customs Act – Section 110- Reasons to believe

October 22, 2020 10299 Views 0 comment Print

Jaymatajee Enterprise (Seller) And Another Vs Commissioner of Customs (Preventive) & 2 Others (Allahabad High Court) It is clear from the statute that the power of seizure of goods under Section 110 of the Customs Act can be resorted to only when the Officer exercising the said power has ‘reasons to believe’ that the goods […]

HC admits plea challenging validity of Sections 49, 50CA, 56 & Income Tax Rules 11U, 11UA, 11UAA, 11UAC and 11UAD

October 22, 2020 1935 Views 0 comment Print

The Chamber of Tax Consultants & Another Vs Union of India & Another (Bombay High Court) Hon. Bombay High Court admits Petition filed under Article 226 of the Constitution of India, Petitioners have challenged the validity of various provisions of Sections 49, 50CA and 56 of the Income Tax Act, 1961 as well as provisions […]

PIL against Mobile Gaming Apps- HC ask govt to treat PIL as representation

October 22, 2020 1188 Views 0 comment Print

The instant PIL is related to some of the mobile gaming apps, which allegedly facilitate online gambling, that have been referred to in the petition such as Adda52 Poker, PokerStars, Zynga Poker, Teen Patti Gold, Poker Rummy and Texas Hold’em Poker.

TED payment by mistake – No provision for refund – Government cannot unduly retain amount

October 21, 2020 969 Views 0 comment Print

Carlo Technical Plastics Pvt. Ltd. Vs Union of India (Kerala High Court) The Kerala High Court has held that even if inadvertently certain amount has been paid in a case where there is no provision in the Foreign Trade Policy for refund, the Government cannot unduly retain the amount. The case involved payment of Terminal […]

Tax, Interest, or Penalty under GST cannot be imposed without giving opportunity of being heard to Assessee

October 21, 2020 1500 Views 0 comment Print

The issue under consideration is whether Commercial Tax Officer is correct in initiating proceedings under section 129 for detaining vehicles, imposing tax, penalty, and interest?

Municipal tax levied on advertisement hoardings in private properties post GST Implementation is valid: HC

October 20, 2020 16662 Views 0 comment Print

Selvel Media Services Private Ltd. Vs Municipal of the City of Ahmadabad (Gujarat High Court) Issues- By this petition under the Articles 226 and 227 of the Constitution of India, the petitioner has challenged the Resolution no.928 dated 28th November 2018 and the Resolution dated 24th December 2018 passed by the Standing Committee of the […]

Law declared by Supreme Court is binding on all Courts

October 20, 2020 2169 Views 1 comment Print

CBI (Anti-Corruption Branch) Vs Sh. Jose Alexander (Karnataka High Court) Petitioner was a party to the criminal appeal filed by accused No. 3 before the Supreme Court. In the absence of the copies of pleadings in the said case, it cannot be said that the petitioner did not raise this issue of applicability of Section […]

Denial of refund of IGST to Advance-Authorisation holders is valid but operates prospectively w.e.f October 23, 2017

October 20, 2020 16725 Views 2 comments Print

The Hon’ble HC, Gujarat in Cosmo Films India v. Union of India & Ors. [R/SLP No. 15833/2018 dated October 20, 2020] upheld the validity of rule 96(10) of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) and rules that notification is required to be made applicable prospectively only w.e.f. October 23, 2017 and […]

GST Commissioner can invoke ‘arrest’ power prior to Completion of Assessment: HC

October 20, 2020 12744 Views 0 comment Print

Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court) (1) Q. whether the power to arrest as provided under section 69 read with section 132 of the CGST Act can be invoked by the Commissioner only upon completion of the adjudication process of finalising the assessment and determination of the liability as per the […]

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