Mr. T. Sudhakar, Vs Mr. Jasmeet Singh, (Delhi High Courts) Section 19(1) makes a provision for filing of an appeal if a person is aggrieved by a decision or inaction of the CPIO. The Appellate Authority in sub-section (1) of Section 19 is classified as an officer senior in rank to the CPIO meaning thereby […]
Union Of India & Anr Vs Amazon Seller Services Pvt. Ltd. (Delhi High Court) 27. In the present case, the exemption notification was to allow import of ―electrical machines with translation or dictionary functions” at nil rate of duty. In whatever manner we interpret the said words the interpretation should not be irrational and arbitrary. […]
Dr. Prathap Chandra Reddy Vs Income Tax Settlement Commission (Madras High Court) Settlement Commission did not conduct an enquiry to satisfy itself that the stand taken by the PCIT by way of a supplementary report could be a valid ground to come to a conclusion that the assessee had made a false claim on the refund due. The […]
State is not refunding the amount due to the assessees despite there being orders passed in their favour or otherwise they were found entitled to the same, we direct the Financial Commissioner, Taxation, Punjab to appear in person in Court so that this avoidable litigation can be checked. He shall apprise this Court about the time frame within which refunds due to the assessees will be processed and all pending refund applications will be disposed of and the amount will be paid to the assessees.
Divya Singla Vs Union of India (Punjab and Haryana High Court) The petitioners approached this Court seeking quashing of notice dated 15.05.2017 whereby the respondent asked the petitioner to furnish certain information with reference to levy of service tax on the fee paid for award of license for sale of liquor. Learned counsel for respondents No.1 to 3 […]
Learned counsel for respondents No.1 to 3 fairly submitted that he has received instructions to the State that in 26th meeting of GST Council held on 10.03.2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption.
PCIT Vs. Quest Investment Advisors Pvt. Ltd (Bombay High Court) The decisions cited have uniformly held that res judicata does not apply in matters pertaining to tax for different assessment years because res judicata applies to debar courts from entertaining issues on the same cause of action whereas the cause of action for each assessment […]
Commissioner of Central Tax GST Vs Team HR Services Ltd. (Delhi High Court) The mere advertence to the possibility of service tax – without any material or evidence – or even a finding that such service tax had been collected by the assessee during the past, cannot per se amount to a conclusion that it […]
A two-judge bench of the Madhya Pradesh High Court has asked the Central Board of Indirect Taxes and Customs (CBIC) to issue a clarification regarding the leviability of the Goods and Services Tax (GST) on the goods supplied through the duty-free shops in the International Airports in India.
Bengali Lal & Sons Vs State of U.P. (Allahabad High Court) Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as well as learned Standing Counsel appearing for the State-respondents no. 1 to 4. The petitioner is a partnership firm and had applied for registration under […]
