Union of India Vs Central Information Commission (Delhi High Court) Undoubtedly, the Appellant (Enforcement Directorat) is an intelligence and security organization specified in Second Schedule of RTI Act and is exempt from the purview of RTI Act except when the information pertains to allegation of corruption and human rights violation. Consequently, the submission made by […]
Sanjay Mukeshbhai Patel Vs State of Gujarat (Gujarat High Court) The Gujarat HC on Wednesday ordered a Goods and Service Tax (GST) officer to appear in court on Thursday morning and bring a tax consultant who had reportedly been in the department’s custody for the previous five days without being shown before a judicial magistrate. […]
Since we are in respectful agreement with the reasons recorded and views taken by the Allahabad High Court, Rajasthan High Court, Delhi High Court and Madras High Court, in the cases referred hereinabove, and for reasons noted above, all these writ petitions listed above are disposed by allowing the same. The explanations to the Notification No.20 of 2021 dated 31st March 2021 and Notification No.38 of 2021 dated 27th April 2021 are declared ultra vires and are, therefore, bad in law and null and void.
Subhatosh Majumdar Vs Union of India (Calcutta High Court) On perusal of the impugned assessment order, I find the same is nonspeaking also. Though this Court is very reluctant to entertain any writ petition against any assessment order which is an appeallable order, but in view of patent violation of principles of natural justice and […]
Jai Venktesh Concast Pvt. Ltd. Vs Assistant Commissioner of State Tax (Calcutta High Court) In this matter, petitioner has challenged the impugned action of the respondents blocking credit ledger of the petitioner by order dated 24th November, 2020. Learned advocate appearing for the petitioner submits that in view of Rule 86A(3) of the West Bengal […]
Pooja Cotspin Limited Vs State of Himachal (Himachal Pradesh High Court) The first proviso to Section 62(5) of the Himachal Pradesh Value Added Tax Act, 2005 enables the State to issue notification and allow any dealer to avail of any incentive on tax, if such incentive has been declared by the State before the commencement […]
Dr. Reddys Laboratories Limited Vs Controller General of Patents Designs And Trademarks (Delhi High Court) HC held that in view of the fact that the office of the CGPDTM was represented before this Court by two senior officials, namely, Mr. Sachin Sharma and Mr. Juneja, who did not disclose to this Court or to their […]
Section 6(2)(a) of the CGST Act mandates that where any proper officer under the CGST Act issues an order, he shall also issue an order under the SGST Act or the UTGST Act as authorized under those Acts, as the case may be, under intimation to the jurisdictional officer of the State tax or the Union territory Tax. Clause (2) of sub section (2) of Section 6 of the CGST Act/UPGST Act mandates that where a proper officer under the SGST Act or the UTGST Act has initiated any proceedings on a subject-matter, no proceedings shall be initiated by the proper officer under the CGST Act on the same subject-matter.
Avatar Petro Chemicals Private Limited Vs Goods and Service Tax Council (Madras High Court) There is no provision under the provisions of the respective GST enactments for lapsing of the input tax credit and the credit availed on capital goods under the respective enactments. These credits are indefeasible. They were meant for being used for […]
CIT-LTU Vs Lakshmi General Finance Ltd (Merged with Sundaram Finance Limited) (Madras High Court) Whether on the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the assessee was entitled to claim depreciation on the windmills even though the wind mills had not generated any electricity during the […]
