Calcutta High Court remands Bajaj Wheels tax case to adjudicating authority for fresh decision, citing appellate order’s lack of explicit directions.
Delhi High Court rules only one pre-deposit needed for GST appeal when tax liability is duplicated across two orders, preventing double payment for the same amount.
Delhi High Court directs GST department to grant personal hearing for registration suspension but limits writ relief for re-inspection, advising assessee to approach adjudicating authority.
The Kerala High Court ruled that GST rectification power under Section 161 isn’t limited to taxpayer requests. Officers can initiate rectification suo motu for errors apparent on record, even if the taxpayer’s formal application is delayed.
The Calcutta High Court set aside orders against Kamdhenu Udyog P Ltd., ruling that a technical error in ITC reversal forms should not override substantive compliance. The company had voluntarily reversed wrongly availed Input Tax Credit.
Raj Kumar Bothra Vs DCIT (Chhattisgarh High Court) AO should not have resorted to section 143(1) (a) and instead could have resorted to section 143 (3): Chhathisgarh HC The Chhattisgarh High Court, in the case of Raj Kumar Bothra vs. DCIT, has ruled that an Assessing Officer (AO) should not have resorted to Section 143(1)(a) […]
All these appeals were filed for AY 1991-92. Appellants were shareholders in the company. Earlier all three share holders were successful before CIT (A). Appeal were filed before tribunal. The sole legal issues that arises relates to the computation of cost of acquisition under the provisions of the Income Tax Act, 1961, an asset distributed on liquidation of the Company, the asset being the immovable property at 552, Mount Road, Madras that belonged to the Company. The appellants had purchased 120 shares of the Company at the rate of Rs.21,000/- per share in the Company. The Company went into voluntary liquidation on 21.05.1990.
Clause (ix) of the Explanation to Section 153B could not be invoked to exclude the period of reference under the Indo-Swiss DTAA, if the reference itself was invalid. Thus, no request could be made by Department for information relating to period prior to 01.04.2011 in terms of the Indo-Swiss DTAA.
Telangana High Court held that law of limitation [Limitation Act, 1963] applies even for claims under the Interest on Delayed Payment to the Small Scale and Ancillary Industrial Undertakings Act, 1993. Accordingly, instant appeal stands partly allowed.
Orissa High Court rules COVID-19 period extends GST appeal limitation, setting aside rejection based on delay. Directs appeal hearing on merits.
