Vijay Mamgain Vs State of Haryana & ors. (Punjab & Haryana High Court) No payment of fine in lieu of confiscation of goods required where the owner of the conveyance is seeking only release of vehicle. Brief Facts: In the present case, goods and conveyance were confiscated by the Tax Authorities during transit as the […]
Manoj Kumar Sharma Vs. Union of India (Rajasthan High Court) Having said that, there are two areas in which we find that revisional authority has committed an error. First is of enhancing personal penalty under Section 112 of the Customs Act to Rs.40 lacs. We may recall that the adjudicating authority had imposed penalty under […]
Saint-Gobain India Private Limited Vs Union of India (Gujarat High Court) It appears from the materials on record that the writ applicant is seeking direction to the respondents to forthwith grant the refund of the amount of Rs.2,30,11,188/- collected from the writ applicant by the seller of natural gas and deposited with the respondent authorities […]
R.K. Transport Private Limited Vs Union of India (Jharkhand High Court) Recovery proceedings under Section 79 of the CGST Act cannot be initiated for recovery of interest under Section 50 of the Act without initiation and completion of the adjudication proceedings under the Act The issue at hand is whether interest liability under Section 50 […]
Aggarwal Dyeing and Printing Works Vs State of Gujarat (Gujarat High Court) Facts- The writ applicant is a sole proprietary concern and is engaged in the business of manufacturing of dyeing and printing fabrics. The writ applicant was a registered dealer holding GSTIN with effect from 04.08.2017. The copy of such registration certificate in the […]
Globus Petroadditions Pvt. Ltd. Vs UOI (Bombay High Court) A perusal of the Order passed by the Assistant Commissioner indicates that he has refused to comply with the Order passed by the Commissioner (Appeals-II) by recording reasons as to why the said Order cannot be complied with as if the Assistant Commissioner was sitting in […]
Satya Narayan Vs H.D.F.C. Irgo General Insurance Company Limited (Rajasthan High Court) The petitioners are claimants of motor accident compensation. Their claim petition was allowed by the Motor Accident Claims Tribunal awarding compensation with interest. At the time of payment of such compensation the insurance company had deducted tax at source on the interest component. […]
Fairdeal Shipping Agency Pvt. Ltd. Vs Joint Commissioner Of Customs (Preventive) (Rajasthan High Court) Provisions of Section 2(34) defines ‘proper officer‘, Section 6 which defines ‘functions and powers of custom officer’ and Section 28 which refers to ‘procedure of demand and recovery by the proper officer’ having jurisdiction to issue show cause notice and to […]
Glaxosmithkline Pharmaceuticals Ltd. Vs ACIT/DCIT (Bombay High Court) Admittedly, this is a case where the notice under Section 148 of the Act has been issued after the expiry of 4 years from the end of the relevant assessment year and assessment under Section 143(3) of the Act has also been completed. Hence, proviso to Section […]
Sanjay Singhal Vs Union of India (Rajasthan High Court) In this case search and seizure was carried out way back in the year 2018 which culminated in passing the orders of assessment in the year 2021. Thereafter, the petitioners have filed appeal before the Appellate authority exercising their right of appeal. While the appeal is […]
