Parekh Plastichem Distributors LLP Vs Union of India (Gujarat High Court) The plain reading of Section-56 of the Act would indicate that if any tax, which is ordered to be refunded under Sub-section (5) of Section-54 to any applicant, is not refunded within sixty days from the date of receipt of the application under Sub-section […]
According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of a period of one year from the date the order was passed under Section 83(1) of the CGST Act.
GMR Aerospace Engineering Limited Vs Union of India (Telangana and Andhra Pradesh High Court) Hon’ble Telangana and Andhra Pradesh High Court in GMR AEROSPACE ENGINEERING LIMITED AND ANOTHER Vs. UNION OF INDIA AND OTHERS mentioned that as long as the services are used for authorized operations of the SEZ unit. the same should be exempted from the […]
Rajkamal Healds And Reeds Pvt. Ltd. Vs Assistant Director of Income Tax (Gujarat High Court) HC disposed of this writ application reserving the liberty for the writ applicant to file an appropriate application addressed to the Chief Commissioner Income Tax under Section 119 (2) (b) of the Act referred to above with a request to […]
CIT Vs Shankar Krishnan (Bombay High Court) Whether Notional Interest on Security Deposit paid by employer for accommodation of its employee will also be included while calculating perquisites. BRIEF FACTS: 1. The Assessee is a salaried employee with McKinley & Company Inc., India. The Assessee was provided with rent free accommodation in Cuffe Parade, Mumbai […]
Sonia Fazal Khan Vs Union of India (Bombay High Court) In this case Asif (Son) says that although his parents are alive, there are two flats and both are what he describes as ‘a shared household’ and therefore he, the son, has some sort of enforceable legal right or entitlement to either or both of […]
Piyush Kumar Anchal Vs State of C.G. (Chhattisgarh High Court) here is serious dispute between the parties, whether the petitioner’s mother is first wife of the deceased Government servant late Shri Mohan Lal Anchal or the mother of Suresh Kumar Anchal, who also claimed compassionate appointment being another son of late Shri Mohan Lal Anchal from […]
Ali Cotton Mill Vs Appellate Joint Commissioner (ST) (Andhra Pradesh High Court) As the Rule 108 of APGST Rules, 2017 permits filing of appeal electronically, the petitioner had, first attempted to file the appeal electronically but the same was not received by the Department Website due to some glitches and therefore, the petitioner filed the […]
Thiru. Yasar Arabath, Vs Deputy Commissioner (State Taxes) (Madras High Court) In this case there is Sufficient materials available to show the petitioner without having inward supply of goods, have issued fake invoices without actual movement and supply of. He made total cash payment of Rs.7,30,324/- only as against the Rs.5,23,66,944/-. Hence, the offence committed […]
CIT Vs Manish Build Well Pvt. Ltd (Delhi High Court) Conditions prescribed in Rule 46A must be shown to exist before additional evidence is admitted and every procedural requirement mentioned in the Rule has to be strictly complied with so that the Rule is meaningfully exercised and not exercised in a routine or cursory manner. […]
