Supersmelt Sponge Private Limited. Vs Superintendent, (Anti Evasion), Central Tax, C.G.S.T., Commissionerate, Bolpur & Ors. (Calcutta High Court) It was submitted that, the appeal filed by the petitioner is before a wrong authority. The Additional Commissioner (Appeals), C.G.S.T. Commissionerate, Siliguri has jurisdiction over the subject matter. He submits that, respondent no. 3 as described in […]
Mangalam Alloys Ltd. Vs Commissioner of Central Excise Ahmedabad-III (Gujarat High Court) The Revenue authorities and the Tribunal concurrently came to the conclusion that the transactions in question were nonexistence. The assessee was not able to establish the actual movement of the goods. When the RTO report strongly suggested that the vehicles in which the […]
Right to education up to the age of 14 years is guaranteed as fundamental right under Article 21A of the Constitution of India and a student cannot be failed up to 8th Class.
Dream Merchant Vs. State of Karnataka (Karnataka High Court) The features of the event organised by the appellant had been, as noticed, quite different. It had been a ‘fashion show’, where there had been sponsorship and advertisements; where the apparels and dresses of various manufacturers were put in exhibition on mannequins as also on live […]
Bhawish Chand Sharma Vs Bawa Singh (Delhi High Court) The mutual agreement between the parties to disclose only a part of the consideration under the sale deed may attract other consequences for the parties. However, that by itself does not render the underlying transaction unlawful. Pertinently, it is not claimed that at the relevant time, […]
Kalpana Chimanlal Shah Vs ITO (Gujarat High Court) The Assessing Officer examined the petitioner’s declaration of sale of immovable property and resultant loss, which she claimed. The Assessing Officer called for the purchase and sale deeds as also supporting evidence for computation of capital gain. The assessee produced such documents and the approved valuer’s report assessing […]
CIT Vs Shiv Agrevo Ltd. (Rajasthan High Court) The prevailing market rates of interest for the loans of permanent nature were between 18 per cent, to 24 per cent, whereas the cases compared by AO pertained to the loans of temporary nature and that the assessee had advanced money for the purpose of business needs. […]
The submission of Sri Vishwjit, learned counsel for the petitioners is that the seizure is on account of non filing Part-B of E-way Bill. Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination.
Gujarat HC dismisses petition by Apollo Screens Pvt Ltd. to carry forward CENVAT Credit, citing lack of evidence for technical filing errors.
Alankar Sahkari Griha Rachana Sanstha Vs Atul Mahadev Bhagat & Anr (Bombay High Court) When the persons come together with common object of housing, after formation of a Cooperative Society, they are governed under rules and bye-laws of Maharashtra Cooperative Societies Act. So far as the members are concerned, the Cooperative Housing Society can collect […]
