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No detention of goods for mere non-mention of Tax payment details on E-Way Bill

August 12, 2020 1896 Views 0 comment Print

The issue under consideration is whether the detention of goods with the allegation that the E-way bill does not have tax amount mentioned on it is justified in law?

HC upheld conviction in Cheque Bouncing Case

August 11, 2020 2328 Views 0 comment Print

Bouncing of Cheque Considered as Offence Under NI Act which leads to Imprisonment upto 2 Years alongwith compensation amount of cheque alongwith interest @9%

Rajasthan HC grants interim relief from High VAT & CST demand to J.K. Lakshmi Cement

August 11, 2020 1224 Views 0 comment Print

Rajasthan High Court Grants Interim Relief to J.K. Lakshmi Cement Ltd. From Being Exposed To High Tax Demand Under Rajasthan VAT Act And Central Sales Tax Act.

Section 87 Recovery proceedings can be initiated only after completion of adjudication process

August 11, 2020 9693 Views 0 comment Print

The present petition is filed by the petitioner for requesting to quashing the notices issued by the  Commissioner for levying tax alongwith interest and attaching bank account of the petitioner.

HC to GST Council- Decide GST Rate for Ayurvedic Sanitizer

August 11, 2020 1089 Views 0 comment Print

The High Court forwarded the application to GST Council for appropriate consideration of exact GST rate applicable on Ayurvedic/ Unani/ Sidha (AUS) ingredient based sanitizers in accordance with law. Accordingly the petition is disposed off with the hope that the same shall be taken up for consideration by the Council at the earliest, considering the issue involved.

Addition for Jewellery Purchased in cash cannot be made ignoring Cash inflow statement submitted by assessee

August 10, 2020 1053 Views 1 comment Print

Pipush kumar O Desai Vs CIT (Gujarat High Court) Upon perusal of the relevant record, copies of which have been annexed to the paper book supplied to this court, it is very clear that the assessee had given sufficient details with regard to the sources from which he had purchased the jewellery in question. Upon […]

Service Tax will not form part of aggregate amount for section 44BB

August 10, 2020 1278 Views 0 comment Print

The issue under consideration is whether amount of service tax being statutory levy, received by assessee from its customers was to be included in calculating the aggregate amount referred to in sub-section (2) of Section 44BB of the Act?

Disallowance of 10% expense justified in case of self made vouchers & non production of sub-contractors

August 7, 2020 2271 Views 0 comment Print

Where the books of accounts maintained by contractors were not accepted by the Department, the estimation of profit made on the basis of history of Gross Profit rate and Net Profit rate of assessee in the previous years or comparable cases of contractors could be made. Once such profit rates were compared, the additions on account of non confirmation or non production of the sub contractors, etc. was totally irrelevant and could not be made.

Provisional bank account attachment ceases to have effect after one year from order date

August 7, 2020 1524 Views 0 comment Print

Namaskar Enterprise Vs Commissioner of Goods & Service Tax (Gujarat High Court) A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1. Although no specific […]

Madras HC issued Notice to Commissioner & AC of GST for ITC related Issues

August 7, 2020 2889 Views 0 comment Print

The Madras High Court issued the notice to the Commissioner and Assistant Commissioner of GST for various issues related to Input Tax Credit, its transitional provisions and concern time limit.

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