All High Courts

Acquisition of mining rights for long lasting source of raw material is capital expenditure

CIT Vs Zuari Industries Ltd. (Bombay High Court)

Since Zuari had obtained a long term captive source of the raw material by purchase of right from Texmaco for mining of limestone by operating the cement plant, therefore, the raw material was required to be won, gotten and brought to the surface and as such, could not be said to be revenue expenditure....

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Dept may allow withdrawal from attached pension a/c to pensioner due to Covid-19

Lalita Aggarwal Vs PCIT (Delhi High Court)

Lalita Aggarwal Vs PCIT (Delhi High Court) In view of the Covid-19 Pandemic, the Department shall act sympathetically in accordance with law and hence they will modify the attachment of the bank account of the pensioner, if any and to permit withdrawal of the amounts deposited as pension in the State Bank of India and […]...

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Prosecution u/s 276B is not controlled either by section 201(1A) or section 221

Onora Hospitality Pvt. Ltd. Vs ACIT (Karnataka High Court)

Onora Hospitality Pvt. Ltd. Vs ACIT (Karnataka High Court) The issue under consideration is whether the prosecution of the petitioners for the offence punishable under section 276B of the Income Tax Act could be sustained without determination of the liability of the petitioners under section 201 of the Act? In the given case, it was [&he...

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No addition under section 41 on waiver of loan by Government

Pr.CIT Vs SICOM Ltd (Bombay High Court)

As per section 41(1), there should be an allowance or deduction claimed by the assessee in any assessment for any year in respect of loss, expenditure or trading liability incurred by the assessee. Then, subsequently, during any previous year, if the creditor remits or waives any such liability, then the assessee is liable to pay tax unde...

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Cenvat Credit on goods purchased but not received is Bogus & not allowable

Exide Industries Ltd. Vs Commissioner of CGST (Bombay High Court)

Goods in question were never received by the assessee in its factory and therefore, the assessee's claim of having consumed the same was not genuine....

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Offence under GST provisions are non cognizable hence FIR can be lodged

Shahzad Alam & Others Vs State Of U.P. & Others (Allahabad High Court)

In the instant case, the allegations are in respect of getting bogus firms registered under the GST Code and of preparing bogus invoices for the purpose of evading tax....

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Delay due to utter failure or negligence of department cannot be condoned

CIT TDS Vs Vodafone East Ltd. (Calcutta High Court)

There is a delay of 586 days in filing the appeal for which no explanation was offered. even if some explanation was offered, we could have exercised our discretion. In this case, condonation of the delay would amount to condoning the utter failure or negligence on the part of the department to take steps with regard to this appeal....

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Attachment of bank account by GST Authorities- Important Judgments

RCI Industries & Technologies Ltd. Vs Directorate General of GST Intelligence (Punjab & Haryana High Court)

Extract of Section 82 and 83 of CGST Act, 2017 Tax to be First Charge on Property  82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person […]...

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HC limits Bank Account attachment to amount lying to the credit on the date of attachment

RCI Industries & Technologies Ltd. Vs Directorate General of GST Intelligence (Punjab & Haryana High Court)

The bank attachment would be limited to the amounts which were lying to the credit of the petitioner in CC A/c, at the time of freezing and any further credit which may come would not be under attachment....

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Delhi HC allows Form GSTR-3B rectification- Dept. cannot take benefit of its own wrong

Bharti Airtel Limited Vs Union of India & Ors. (Delhi High Court)

Delhi High Court held that the failure of the Government to operationalise the statutory returns, GSTR 2, 2A and 3 prescribed under the CGST Act, cannot prejudice the assessee. The GSTR 3B which was merely a summary return as an alternative did not have the statutory features of the returns prescribed under the Act....

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