ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court) The purpose of granting refund on zero rated supply is to ensure that the exports are competitive in the international market and such transactions are not burdened with taxes. The export by the petitioner from its SEZ unit in […]
PCIT Vs Anindita Steels Ltd. (Calcutta High Court) In the case at hand the Tribunal rightly pointed out that the ground on which notice under Section 263 of the Act was issued was identical to the reason for reopening the assessment earlier. Furthermore, the Tribunal noted that no independent enquiry was conducted by the PCIT […]
Sanjay Ghiya Vs Union Of India (Rajasthan High Court) Rajasthan High Court held that CHARTERED ACCOUNTANTS Or COMPANY SECRETARIES Or COST ACCOUNTANTS are authorised to present case on behalf of applicant or appellant or respondent before Appellate Tribunal or the Regulatory Authority or the adjudicating officer, as the case may be. HC held that Respondent” […]
Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court) The details of the tax evasion of the respective accused arraigned in the complaint, reveal that the total tax evasion of the applicant’s Company Heugo Metal is shown as Rs.4,51,05,130/- which is less than 5 crores. It is further revealed that the tax liability of […]
Domain Name Registrars by the application of the algorithm derived by whom the infringing domain names were becoming available to prospective registrants, would themselves be infringers, within the meaning of Section 29 of the Trade Marks Act, and liable in that regard.
Mandhan Minerals Corporation Vs Union of India (Jharkhand High Court) HC considered the submissions of learned counsel for the parties on the prayer for interim relief on the levy of GST on royalty /DMF. On consideration of the rival pleas in the canvass of facts and the legal propositions advanced by them, it is clear […]
Institute of Franciscan Missionaries of Mary Vs Commissioner (Madras High Court) Merely because the petitioner is having certain out reach programmes which may be charitable in nature or that a section of patients are given free treatment would not automatically render the petitioner a charitable hospital. It would not mean that an exemption from payment […]
Ashtnidhi Developers Vs National Faceless Assessment Centre Delhi (Bombay High Court) If NFAC is a party respondent, the cause title will state NFAC c/o. concerned Principal Commissioner of Income Tax and that Principal Commissioner of Income Tax shall accept service on behalf of NFAC. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1] Ms […]
Ideal Unique Realtors Private Limited Vs Union of India (Calcutta High Court) From the records placed before us, we find that none of the proceedings initiated by the department has been shown to have been taken to the logical end. If, according to the respondents department, there is an irregularity in the availment of credit, […]
Sanwariya Impex Vs State of Gujarat (Gujarat High Court) High Court observed that in this case Show cause notice and impugned order cancelling GST Registration are as vague as anything. The issue is covered by decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., […]
