Where building/developing project was completed within the time framed provided under section 80-IB(10) and an application for issuance of completion certificate was filed within time, then delay on account of the competent authority in issuing completion certificate would not deprive the assessee, the benefit of section 80-IB(10).
JSW Energy Vs Union of India and ors. (Bombay High Court) High Court not to go into merits of decision given by GST Appellate Authority for Advance Rulings (AAAR) Petitioner challenges the orders of the AAR and the AAAR – the AAR had held that the proposed arrangement by the applicant with JSW Steel Limited […]
Gurdeep Singh Sachar Vs Union of India (Bombay High Court) In the instant case, admittedly, there is no dispute that the amounts pooled in the escrow account is an ‘actionable claim’, as the same is to be distributed amongst the winning participating members as per the outcome of a game. But, as held hereinabove since […]
Commissioner of Central Excise Vs M/s. Madras Cements Ltd. (Madras High Court) Madras High Court has dismissed an appeal against the CESTAT order wherein the Tribunal had set aside the penalty and allowed Cenvat credit on MS items used for fabrication of support structures, while remanding the matter for computation of credit. The Tribunal had […]
For the purpose of injunction, the value of property would not be a criteria for valuation. In order to assess the valuation of plaint, the relief clause has to be seen. In a case where the fixed court fee is payable according to Schedule-II of Article 17 of the Court Fees Act for relief of declaration, that would be the value for the purpose of pecuniary jurisdiction.
Cengres Tiles Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court has held that only after the notice is served under Section 46 of the CGST Act and the assessment is done by the proper officer under Section 62, can the goods and the bank accounts of the taxable person be attached […]
The contention of the petitioner that no FIR report can be lodged under the provisions of the Code of Criminal Procedure for offences punishable under the IPC, as proceeding could only be drawn against him under the U.P. GST Act, 2017, is rejected.
Aeren Foundation Trust Vs Commissioner of Central CGST (Bombay High Court) The record indicates that the order in the appeal was duly served at the office of the appellant on 20th July 2017. Even the appellant admits that the order in the appeal was so received by some staff member of the appellant Trust. Accordingly, […]
PCIT Vs Ajay Jaysukhlal Mehta (Gujarat High Court) In a situation in which assessee and it’s proprietorship concern are maintaining separate books of accounts – as in the present case, an assessee may have his own capital of ‘x’ amount, and yet his capital contribution in capital account of a proprietorship concern can be more […]
Kalebudde Logistics Vs Commercial Tax Officer (Karnataka High Court) When the appeal is pending against the main order, the petitioner could not have filed writ petition for release of goods which are subject matter of appeal. Section 129 and 130 of the Act provides for release of goods on payment of fine. Accordingly, the writ […]
