Bombay High Court directed customs department to come up with the solution to allow online amendment of shipping bill. So that transmitted amended shipping bill can be duly processed by DGFT.
Madras High Court held that provisions of section 174(2) of the CGST Act states that repeal as per subsection (1) shall not affect any rights, privileges or obligations or liability acquired, accrued or incurred under the old Act.
Rajendra Bana Vs ITO (Rajasthan High Court) Shri Vedant Agarwal, learned counsel representing the petitioner drew the Court’s attention to the order dated 11.10.2022 passed by Division Bench of this Court at Jaipur in D.B. Civil Writ Petition No.14794/2022 and urged that the impugned notice whereby, the re-assessment proceedings have been opened against the petitioner, […]
Buldelkhand Engineers Vs Commissioner Commmercial Taxes U.P. Lucknow (Allahabad High Court) It is not in dispute that a written agreement was executed between the assessee – revisionist and Auraiya Gas Power Project. Clause 2.4 categorically provided that the cost included the material and the labour for laying pipeline, the work was to be executed by […]
Directorate Of Revenue Intelligence (HQRS.) Vs M/s. Spraytec India Ltd. (Delhi High Court) The proviso to Sub-Section (2) of 28-I of the Customs Act prescribes the CAAR from allowing any application filed for advance ruling, where question raised in the application is pending in the applicant’s case before “any officer of customs, the Appellate Tribunal or […]
Madras High Court without expressing any opinion on merit, in the case of detention of Supari imported from Thailand, Court directed submission of an application under section 110-A of the Customs Act, 1962 for provisional release of goods.
Madras High Court held that rejection of application u/s 125 of the Customs Act, 1962 for release of confiscated goods on payment of redemption fine justified as the rejection was based on sound reasons.
Madras High Court held that detention of goods for mere non-mentioning of GSTN of the recipient under Bill to – Ship to transaction, without intention to avoid tax, is unjustified.
Delhi High Court held that Corporate Social Responsibility [CSR] expenses incurred by assessee are allowable as deduction under section 37(1) of Income Tax Act.
Louis Dreyfus Company India PVT. LTD. Vs Commissioner Trade And Tax Department & ORS. (Delhi High Court) In Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr.: W.P.(C) 1358/2016, decided on 06.2016 this court had held that C-forms cannot be cancelled retrospectively. Further, this Court has disposed of several writ petitions […]
