Dharamraj Vs ITO (Delhi High Court) Learned counsel for the respondent submits that notice under Section 148 of the Act was issued at the same address of the Assessee which is available in the ITD data base. The said notice was duly served as it was never received back by the Thereafter, notice under Section […]
High Court observed that in the absence of specific mention of IGST and Compensation Cess in the Exemption Notification, only the BCD on the fair cost of repair charges, freight and insurance charges would be payable. The IGST and Compensation Cess would be wholly exempted. Therefore, the assessee could not be denied such exemption on reimport of repaired air-crafts and spare parts.
K.P. Muhammed Ashraf Vs Taliparamba Municipality (Kerala High Court) The petitioner, who is owner in possession of a building in Taliparamba Municipality, seeks to declare that Rule 9(4A) and Rule 9(4C) of the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules, 2011 which prescribes fixation of Property Tax at a minimum of 25% over […]
Union of India Vs State of Kerala (Kerala High Court) It is true that even while dismissing the application submitted by the petitioner herein, the learned Magistrate ordered to retain 30% of the amount for securing the interest of the Income Tax Department. Apparently, an amount of 30% was fixed under the impression that the […]
Rohit Berlia Vs The Intelligence Officer (Orissa High Court) In the instant case, the petitioner was arrested on 08.2021 for an offence punishable under Section 132(1)(c) CGST Act, 2017 having availed fake ITC by the firm M/s. Arshee Ventures during the period from July, 2017 to March, 2019. As is made to understand, the business […]
Bhupendra Pal Singh Vs Union of India (Bombay High Court) that there being no valid and acceptable explanation for the delay of almost 6 (six) years in issuance of the charge-sheet coupled with the fact that the petitioner attained the age of superannuation on November 30, 2011, it would be just and proper and in […]
HC set aside the summons issued by the Revenue Department without any details of the inquiry, wherein the assessee was co-operating in furnishing the documents as requisitioned and to provide further details. Held that, summons is a last resort and are not to be issued in a casual manner.
Chartered Accountant Amit Agarwal seeks bail in OGST Act fraud case involving fake business entities and alleged GST fraud of Rs.319.64 crore.
Hermes I Tickets P Ltd Vs DCIT (Madras High Court) In this case The petitioner has made out a case for interference as the impugned order has been passed based on the assumption that the amount urging in the petitioner’s account during the period were ‘an unexplained income’ of the petitioner. The fact remains that […]
Assessing Officer has assumed jurisdiction to straight away pass the final order without following the mandatory procedure prescribed under Section 144C of the Act. It is held in SHL (India) Private Limited (supra) that this is not a mere irregularity but an incurable irregularity.
