Karan Luthra Vs ITO (Delhi High Court) The offence under Section 276 CC of IT Act deals with failure to comply with the obligation under Sections 139 (1) or 142(1) or 148 of IT Act. Disobedience of each said provision of law itself constitutes a distinct offence. The offence under Section 276 CC, prima facie, […]
Shambhubhai Mahadev Ahir Vs ITAT (Gujarat High Court) 1. The petitioner has challenged the decision of the Income Tax Appellate Tribunal recalling an earlier order in exercise of powers for rectification. 2. Brief facts are as under: Petitioner is an individual. Petitioner was subjected to search on 11.10.2006 pursuant to which, the petitioner was required […]
Bipson Surgical (India) (P) Ltd. v. State of Gujarat (Gujarat High Court) In the present case as observed hereinabove as such the liability to pay GST under the GST/CGST Act is upon the supplier. As observed hereinabove the price quoted and the rate contract was inclusive of all the levies and taxes. Therefore, the petitioners […]
Daily Express Vs Assistant State Tax Office (Kerala High Court) We cannot accept the argument of the appellant for the reason that Section 129(1) makes it adequately clear that any person who is interested in the goods shall be liable under Section 129(1)(b). Particularly, a reading of Section 129(6) would indicate that where a person […]
Gujarat High Court has quashed the ‘pre-import condition’ under Advance Authorisation regarding prior imports for manufacture of export goods. It observed that such condition, after introduction of GST, lead to cash blockage and made imports under Advance Authorisation next to impossible. The condition was also held as not meeting test of reasonableness. It may be noted that this condition was in force from 13-10-2017 to 9-1-2019.
Messrs Maxim Tube Company Pvt Ltd. Vs Union of India (Gujarat High Court) CONCLUSION – Condition that renders the very scheme of advance authorization nugatory, does not have any nexus to the objective of the advance authorization i.e. to boost export, is unsustainable in law. FACTS – Para 4.14 of the FTP was amended vide […]
Madras High Court has directed Commissioner of commercial tax in the case of M/s. Jeyyam Global Foods (P) Ltd. Vs Union of India to instruct his officers not to detain goods / conveyances for classification disputes.
Perfect Circle India Pvt Ltd Vs Pr. CIT (Bombay High Court) The Revenue would content that the benefit of this proviso would be available to the assessee only prospectively w.e.f. 1.4.2013. Various Courts, however, have seen this proviso as beneficial to the assessee and curative in nature. The leading judgment on this point was of […]
Pragati Automotion (P.) Ltd. Vs Union of India (Karnataka High Court) The petitioner is before this Court seeking a direction to the respondents to permit the petitioners to correct the bonafide error which has crept in while filing the GST Tran – 1 form because of which the petitioner is deprived of the transitional credit of […]
Rama Krishna Sales Pvt. Ltd. Vs Union of India and Ors. (Delhi High Court) In a case involving import of essential parts for assembling e-rickshaw, Delhi High Court has held that Rule 2(a) of Interpretative Rules, treating unfinished articles as complete. The High Court observed that legal fiction created by a statute cannot be extended […]
