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Bombay High Court orders refund after 23 year delayed proceedings

January 29, 2022 2073 Views 0 comment Print

Sushitex Exports (India) Ltd. & Ors. Vs Union of India & Anr. (Bombay High Court) 1. The order was passed on a plea by a company seeking quashing of a show cause notice which had not been adjudicated for 23 years and return of ₹2 crore which had been deposited by it under protest during […]

Rs. 258 Crore illegal ITC availment case – HC refuses Bail to accused

January 28, 2022 1248 Views 0 comment Print

Paritosh Kumar Siingh Vs Senior Intelligence Officer (Chhattisgarh High Court) Allegations against applicants are that they have committed economic offence causing loss of Rs.258 Crore approximately to the government ex-chequer by forming thirty fake companies. Applicant Nos.1 & 2 got prepared two Adhar Cards and PAN Cards in two different names with same photograph i.e. […]

GST refund claim filed after 2 years from the payment of Tax gets time barred

January 28, 2022 18537 Views 0 comment Print

Quest Global Engineering Services Private Limited Vs Deputy Commissioner (Madras High Court) Neutralise alleged excess GST payments through credit note as refund application is time barred The Hon’ble Madras High Court in Quest Global Engineering Services Private Limited vs The Deputy Commissioner of GST and Central Excise [W.P. No. 12105 of 2020 and WMP No. […]

HC stays rigour of paragraph 8 of Circular No. 125/44//2019-GST dated 18.11.2019

January 28, 2022 2508 Views 0 comment Print

U P Telelinks Limited Vs State of Uttarakhand (Uttarakhand High Court) Shri Akash Deep Singh, learned counsel for the petitioner. Shri Pradeep Joshi, learned Standing Counsel for the State of Uttarakhand / respondent no. 1 and 2. Shri V.K. Kaparwan, learned Standing Counsel for the Union of India / respondent no. 3. There is no […]

Rajasthan HC quashes Section 148 Notice issued after 31.03.2021 in 472 Cases

January 28, 2022 13311 Views 0 comment Print

Sudesh Taneja Vs ITO (Rajasthan High Court) In the writ petitions the petitioners have challenged respective notices issued by the Assessing Officers under Section 148 of the Income Tax Act, 1961 (‘the Act’ for short) for reopening assessments for various assessment years. All these notices have been issued after 01.04.2021 and pertain to relevant period […]

HC Quashes Section 147 Assessment as reason for reopening was not sustainable

January 28, 2022 2970 Views 0 comment Print

Giraben Atulbhai Shah Vs ACIT (Gujarat High Court) The objections raised by the assessee came to be disposed of by the Assessing Officer vide his order dated 16th November 2021 stating that the assessee sold immovable property for an aggregate value of Rs.52 Lakh and the same was not offered for tax in the return […]

Rajasthan HC Upheld the provisions w.r.t claiming of refund of unutilized ITC

January 28, 2022 3981 Views 1 comment Print

Rajasthan High Court upheld the provisions w.r.t claiming of refund of unutilized Input Tax Credit (ITC) and asked the department to pass final order after taking into account the reply of the assessee.

CST not payable If movement of goods from one state to other occasions export

January 28, 2022 2094 Views 0 comment Print

Parle Products Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) The petitioner – assessee is a manufacturer and dealer of consumer goods under provisions of the Karnataka Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 (‘CST Act’ for short). The returns in Form VAT 100 were filed by the assessee […]

Department not justified in encashing bank guarantee & invoking continuity bonds before expiry of statutory appeal period of 60 days

January 28, 2022 987 Views 0 comment Print

FCI OEN Connectors Limited Vs Union of India (Karnataka High Court) The limited point that arises for consideration is, whether the respondents were justified in encashing the bank guarantee and invoking the continuity bonds before expiry of the statutory appeal period of 60 days from the date of the order dated 10.03.2021. As rightly contended […]

Orissa HC stays section 148 notice issued after 31st March 2021

January 27, 2022 2088 Views 0 comment Print

Rashmi Motors Vs PCIT (Orissa High Court) 1. This matter is taken up by video conferencing mode. 2. It appears that a Division Bench of Allahabad High Court has in its judgment dated 30th September, 2021 in Writ Tax No.524 of 2021 (Ashok Kumar Agarwal v. Union of India) accepted the pleas challenging reassessment notice […]

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