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Merely because AO did not raise specific queries & is silent in assessment order does not mean there is no application of mind

November 15, 2018 2673 Views 0 comment Print

State Bank Of India Vs ACIT (Bombay High Court) It is submitted that in this case, the Assessing Officer while passing the regular assessment orders had overlooked and/or ignored this particular claim. It is submitted that it is not a case of change of opinion as neither the assessment order referred to allowing of this […]

Section 234B / 234C interest on income arising from retrospective operation of any statute, decision etc.

November 15, 2018 1176 Views 0 comment Print

Imposition of interest is justified under sections 234B and 234C of the Income Tax Act, 1961, save and except on the income which arises from retrospective operation of any statute, decision etc.

GST paid under one Head can be adjusted under another head: HC

November 15, 2018 23355 Views 0 comment Print

Saji S. Vs. Commissioner, State GST Department (Kerala High Court at Ernakulam) The petitioner, who is the consignee and transporter, insists that the consignor paid the tax and penalty under that only based on the ASTO’s directions. But the fact remains that the remittance must have been under the head ‘IGST’. So the authorities have […]

Release Goods detained pending adjudication on compliance of GST Rules: HC

November 15, 2018 942 Views 0 comment Print

Proper officer was directed to duly complete the pending adjudication provided under section 129 of Kerala GST Act, 2017 and was also directed that if assessee had complied with rule 140(1) of the Kerala GST Rules, 2017, the goods detained shall be released to it.

Reassessment for non-examination of one aspect of deduction during Original Assessment is invalid

November 14, 2018 864 Views 0 comment Print

Hitech Outsourcing Services Vs CIT (Gujarat High Court) We have noticed that the Assessing Officer in teh original assessment proceedings had examined the assessee’s claim of deduction under section 10B of the Act. It is not as if such claim went unnoticed or unscrutinized. He wanted to be specific about the assessee’s claim for deduction […]

Money or payment received in trust and in fiduciary capacity, should not be treated as income

November 14, 2018 2271 Views 0 comment Print

CIT Vs Society for Indian Automobile Manufactures (Delhi High Court) Ministry had sanctioned Rs.1,474.10 lacs ( including cost of land) for setting up Model Inspection & Certification Centres. The respondent/assessee was to execute this project for and on behalf of the Ministry. The amount received was in form of a financial sanction and not a […]

Goods seized as were not accompanied by E-way bill; HC allows release on furnishing security

November 14, 2018 1107 Views 0 comment Print

Abhay Traders Vs. State of U.P. & Ors (Allahabad High Court) The goods of the petitioner in transportation along with the vehicle was seized under section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 on 2-6-2018 for the reason that they were not accompanied by the E-way bill. The submission of learned […]

RTI not applicable to non-governmental religious institutions

November 14, 2018 11724 Views 0 comment Print

Religious institutions like temples, churches, mosques, which were not financed/funded by government did not fall within the purview of Right to Information Act, 2005. However, it is desirable to amend the Act at least to bring in its fold all the registered temples/institutions having income over and above a particular limit, to furnish information so as to have a greater vigil with respect to utilization of the monies, conducting affairs transparently and to achieve the objects of the RTI Act.

Central Excise and Service Tax Audit for pre GST period | section 174(2)

November 13, 2018 5913 Views 0 comment Print

Suresh Kumar Singhal Vs Union of India (Rajasthan High Court) Provision incorporated in the Constitution Act, 2016 as aforesaid, in no manner, restrict the operation of the provisions of section 174(2) incorporated in CGST Act beyond the period of one year, which provides that repeal of the Acts specified in sub-section (1) of section 174 […]

Payment of Interest on delayed GST Refunds; HC directs to file representation to Adjudicating Authority

November 12, 2018 2076 Views 0 comment Print

Explore the Apar Industries vs UOI case on GST refund interest. Petition challenges non-payment of interest on granted refund. High Court directs adjudication. Key details here.

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