Jaiswal Machinery Stores Vs Commissioner of Commercial Tax Lko. (Allahabad High Court) It is not in dispute that the Tribunal has reduced the quantum of tax imposed by the assessing authority from Rs.10,34,000/- to Rs.2,82,125/-. From the perusal of the order passed by the Tribunal, it is apparent that finding recorded is contradictory. On the […]
HC directed Water Resources Department to take into consideration the Representation filed by CG Associates w.r.t the refund of additional amount of GST paid by the CG Associates due to change in rate of taxes.
CIT/PCIT Vs Paradeep Port Trust (Orissa High Court) The very text of the Finance Act, 2008 and in particular Section 3 thereof which inserts the amended Section 2(15) clearly states that “the following clause shall be substituted with effect from the 1st day of April, 2009.” Clearly, therefore, the amendment is prospective. Consequently, the Court […]
Court quashes order issued by Department rejecting SVLDR applications of Petitioner since they are based on an erroneous interpretation of not only SVLDR Scheme but also Section 125(1)(h) of Finance Act.
Global Construction (A Proprietorship Firm) Vs Union of India (Jharkhand High Court) The appeal has been rejected by the Commissioner (Appeals), Central Goods & Services Tax and Central Excise, Ranchi only on the point of limitation since it was preferred after almost 2 years and 9 months on 29.09.2021. Under Section 85 of the Finance […]
Grievance of the petitioner is that despite payment of taxes on regular basis and there being no arrear tax due, respondents did not issue the ‘C’ declaration forms. Petitioner had furnished proof of inter-state sale and transport of goods. Aggrieved, present writ petition has been filed seeking the reliefs as indicated above.
Ramesh Jethi Vs Directorate General of GST Intelligence (Delhi High Court) 1. This petition is filed with the following prayers:- (a) Issue a Writ of Mandamus directing the officers working under the charge and subordinate to learned Respondent to permit presence of Petitioner’s counsel while interrogating in conformity with the law propounded by the Hon’ble […]
R.K. Industries Vs State of Odisha (Orissa High Court) The factual finding by the JCST was that the reopening of the assessment was done by the AO by simply accepting the objection of the AG (Audit) without forming independent opinion on whether such objection by the AG (Audit) was correct or not. There was no […]
As regards the deletion of addition of Rs.57 crores under the head of ‘interest accrued on investment on Capital Asset, Replacement Reserve Fund and Development, Repayment of Loan and Contingencies Reserve Fund’, it is pointed out that the Assessee has two statutory reserve funds viz., (i) Replacement, Rehabilitation, Modernization of Capital Assets Reserve and (ii) Reserve for Development, Repayment of Loans and Contingencies.
Bill of Lading is only one of the ways to transfer the title and not the only way. It can be done either by handing over the Bill of Lading itself to the customers before the goods pass the customs barrier of India.
