Pigments & Allieds Vs Carboline (India) Pvt. Ltd. (Bombay High Court) In the present case, on a fair reading of provisions of the Maharashtra Stamp Act, as applicable in Maharashtra, it is evident under definition 2(d) that the agreement in question was required to be stamped when it was first executed. The agreement was first […]
V.R.S. Traders Vs Assistant Commissioner (State Taxes) (Madras High Court) As per section 74 of CGST Act, 2017 the first step, if the revenue wants to initiate proceedings under Section 74, has to serve a notice to pay the amount of tax along with interest payable under Section 50 and a penalty equivalent to 15% […]
Court held has held that the principle of vicarious liability can not be extended indefinitely. In the present case also to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the conveyance is also foisted with the vicarious liability of any mis-declaration/fraud by the owner of the goods despite the proviso engrafted on to Sub Section 2 of Section 130 of the Act.
Prashanthi Affiliates Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) The main contention of the learned counsel appearing for the petitioner before this Court is that the learned Special JMFC (Sales Tax) Court ought not to have issued the order of attachment of property through BBMP Commissioner. The learned counsel for the petitioner brought […]
Yashpal Vs State of U.P. and Another (Allahabad High Court) clause (e) of sub-Section (1) of Section 72 of U.P. Excise Act, 1910 provides that whenever an offence is punishable under this Act, every animal, cart, vessel or other conveyance used in carrying such receptacle or package shall be liable to The power of confiscation […]
Kurz India Private Limited Vs PCIT (Delhi High Court) Appellant submits that in this case reopening is initiated on the basis of review and re-appreciation of the same material i.e. audited accounts which were subject to verification in the course of original assessment proceedings under Section 143(3) which is not permissible in law. Upon perusal […]
CIT (Exemptions) Vs Shugan Chandra Kothari Trust (Delhi High Court) It is settled law that an appeal under Section 260A of the Act is to be entertained only when it directly and substantially affects the rights of the parties or is not free from difficulty or call for discussion of alternative views or the factual […]
La Mode Fashions Private Limited Vs Commissioner, Value Added Tax (Delhi High Court) The short question that arises for consideration before this Court is the remedial measure by which the inadvertent and bonafide error can be corrected. Respondent has suggested a methodology in paragraphs 5 and 6 of the counter affidavit, as aforementioned. This methodology, […]
The Honorable Madras High Court allowed Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under GST following the Principle of Doctrine of Necessity.
Search and seizure proceedings and subsequent summons by DRI quashed by Chhatisgarh High Court being unauthorised. DRI fielded ASG but that did not help. A jeweller’s premises were searched in May-2021, gold and silver was seized. He was arrested and remained in JC for 60 days.
