PCIT Vs Dinesh Kumar Bansal (HUF) (Calcutta High Court) The Court : In all these applications the revenue has sought for condonation of delay in filing the appeals before this Court under Section 260A of the Income Tax Act, 1961 (the Act, in brevity) challenging the orders passed by the Income Tax Appellate Tribunal, Kolkata […]
Tvl. Alamelu Contracts Vs Commissioner of Commercial Taxes (Madras High Court) The petitioner has challenged the impugned order, dated 16.07.2019, cancelling the Goods and Services Tax Registration. The impugned order preceded the show cause notice, dated 04.07.2019. It is the specific case of the petitioner that the petitioner was not having business and therefore, the […]
Swastik Plastics Vs Commissioner of DGST (Delhi High Court) Delhi HIgh Court stay Adjudication Order passed in consequence of investigation/search/seizure and SCN issued under Section 74 of the GST Act for the reason that that the authority who had conducted the investigation/search/seizure cannot conduct the adjudication proceedings as there is likelihood of Bias. FULL TEXT […]
M. M. Traders State of U P (Allahabad High Court) All the aforequoted writ petitions have been filed aggrieved with blocking of input tax credit by the concerned authority under Rule 86 A of the C.G.S.T. /U.P. G.S.T. Rules, 2017. Rule 86 A(2) of the C.G. & S.T. Rules, 2017, which provides as under :- […]
Trademark ‘ADIT’ which was first adopted by the Plaintiff, the Defendant who is also using the name ‘Institute of Chartered Tax Advisers of India Ltd.’, cannot be allowed to launch a course under a name which is identical to that of the Plaintiff.
V. Vasanthakumar Vs Union of India (Madras High Court) Section 32(2)(a) of the Prohibition of Benami Property Transactions Act, 1988, postulates the qualifications for appointment of a Judicial Member and, as per the said provision, a Member of the Indian Legal Service who held the post of the Additional Secretary or equivalent post in that […]
Agrometal Vendibles Private Limited Vs State of Gujarat (Gujarat High Court) The intimation under sub-section (5) of Section 74 has to be strictly in Form GST DRC – 01A. It is not a show cause notice. In the intimation, the dealer should be informed that if he fails to make the payment, the next step […]
Considering the fact that there is only a technical breach committed by the petitioner and there is no intention to evade tax, I am inclined to quash the impugned order and allow this writ petition by directing the respondent to release the vehicle and the consignment to the petitioner, if the same has not been released already.
Siddharth Sharma Vs Union of India & Ors. (Calcutta High Court) Ms Das De appearing for the respondents was given an opportunity by an order of this court dated March 17, 2022 to satisfy from record that a copy of the proposed draft assessment order was served upon the petitioner before passing the impugned assessment […]
Ashika Credit Capital Limited Vs Union of India And Ors. (Calcutta High Court) Mr. Roy Chowdhury, learned advocate appearing for the Revenue was asked to produce the record to establish that the recorded reasons were existing at the time of issuance of impugned notice under Section 148 and initiation of impugned assessment proceeding under Section […]
