All High Courts

Rebate on exports– No condition for export goods to be manufactured inside country

Samsung India Electronics Pvt. Ltd. Vs Union of India And 3 Others (Allahabad High Court)

Samsung India Electronics Pvt. Ltd. Vs Union of India (Allahabad High Court) Allahabad High Court has held that there is no specification under Excise Rule 18 that for the purpose of rebate, goods need to be manufactured inside country. The Court held that the rule talks about any goods, which includes both manufactured inside the [&helli...

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Customs not to recover from legal heirs of deceased noticees/assessees

Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court)

Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court) Customs Department cannot proceed against legal heirs of a deceased noticee/assessee against whom there may be proceedings for recovery of customs duty. The Delhi High Court while holding so, observed that there is no machinery provision in the Customs Act, 1...

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Goods cleared for home consumption do not retain identity of imported goods

Naitik Enterprise Vs Union of India (Gujarat High Court)

Naitik Enterprise Vs Union of India (Gujarat High Court) In terms of sub-section (25) of section 2 of the Customs Act, once the goods are cleared for home consumption, they no longer retain the identity of the imported goods. Under the circumstances, once the goods have been cleared, such goods no longer remain to be […]...

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Accept GSTR 9 / GSTR 9C returns without any late fees till 12th Feb 2020: Rajasthan HC

Tax Bar Association Vs. Union of India (Rajasthan High Court, Jodhpur)

Tax Bar Association Vs. Union of India (Rajasthan High Court, Jodhpur) BIG Relief Direction to file GSTR 9 and 9C without late fees till 12th Feb by Hon’ble Rajasthan High Court in PIL filed by Tax Bar Association, Jodhpur vs UOl In PIL No 1805/2020 Adv. Sanjay Jhanwar, Adv Rahul Lakhwani and Adv Prateek Gattani […]...

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Delhi HC unsatisfied with non-operationalisation of GSTR-9/9A/9C form for FY 2018-19

Sales Tax Bar Association (Regd.) & Anr Vs Union of India (Delhi High Court)

Sales Tax Bar Association (Regd.) & Anr Vs Union of India (Delhi High Court) Learned counsel for the petitioner also submits that in respect of the financial year 2018-19, the GSTR 9, GSTR 9A and GSTR 9C Form have still not been uploaded and, consequently, even though the last date of filing of the same […]...

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Consider representation to be filed for extension of GSTR9/9C due date: HC

All India Federation Of Tax Practitioners Vs. Union of India (Gauhati High Court)

All India Federation Of Tax Practitioners Vs. Union of India (Gauhati High Court) This petition is disposed of however, binding the respondent Union of India to take a decision on the representation to be filed on behalf of the petitioners, within one week of its filing. The respondent would also address the issue of extending […]...

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Levy of advertisement tax by State govt is ultra vires post 101st amendment

Pankaj Advertising Vs State of U.P. (Allahabad High Court)

Pankaj Advertising Vs State of U.P. (Allahabad High Court) Allahabad High Court has held that levy and collection of Advertisement Tax by Nagar Palika Parishad, Hathras is without legislative/statutory competence and is ultra-vires Article 265 of the Constitution. The High Court observed that by 101st Amendment to the Constitution, Entry-...

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Valuation- Demurrage not includible – Explanation to Valuation Rule 10(2) is bad

Tata Steel Ltd. Vs Union of India & others (Orissa High Court)

Observing that the provisions in the Customs Act were silent about demurrage, the High Court held that it is beyond the legislative powers to include demurrage charges in the rules for Customs valuation. Supreme Court judgements in Wipro ltd, Essar Steel Ltd. and Mangalore Refinery and Petrochemicals Ltd. were relied on....

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Section 14(1A) of SARFAESI not bars appointment of advocates as receivers

Rahul Chaudhary Vs Andhra Bank and Ors. (Delhi High Court)

The insertion of sub-section (1A) in Section 14 of SARFAESI Act, the only change that has been brought about is that the District Magistrate/CMM has now the discretion to appoint even their subordinate officers as receivers. Pertinently, sub-section (1A) of Section 14 does not bar the appointment of advocates as receivers. The same positi...

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Dismissing Appeal on Technical Grounds is per se illegal & improper: HC

Chirayinkeezhu Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court)

Chirayinkeezhu Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court) The case projected in this Writ Petition (Civil) are as follows: The petitioner is a primary agricultural credit society registered as per the provisions of the KCS Act. Ext.P-1 order was issued under Sec.271 B for the assessment year 2015-16 against the petitioner. ...

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