Floral Realcon Pvt. Ltd. Vs National Faceless Assessment Centre (Delhi High Court) This Court is of the view that Section 144B(1)(xvi)(b) mandatorily provides for issuance of a prior show cause notice (SCN) and draft assessment order before issuing a final assessment order. Since in the present case the averment that no show cause notice as […]
The FIR against the ex-director of IL&FS was quashed as when SFIO was probing the case, no other investigative agency was empowered to investigate into the affairs of IL & FS and its subsidiary companies for any offences under the Companies Act but the same did not allow a clean chit to assessee herein, as persons who was beyond a pale of doubt.
Rambabu Singh Vs State of Bihar (Patna High Court) Rambabu Singh (the Petitioner) filed the petitions to quash- two orders dated February 03, 2020; two order dated March 05, 2020 and one order dated December 28, 2020 (the Orders) passed by Additional Commissioner of State Tax (the Respondent) as the Orders were passed ex-parte and […]
Tribunal opined that the alleged non-payment cannot be called as willful or intentional act of the appellant to evade the payment of duty. Lastly, it was adjudged that it is the burden of the Revenue to prove whether the Assessee has intended to conduct evasion.
Sterne India Pvt. Ltd. Vs Union of India (Karnataka High Court) Karnataka High Court quashes Provisional Attachment of Bank Accounts under GST In the matter of Sterne India Pvt. Ltd. Vs Union of India and others, Writ Petition no. 12875/2020 vide its judgment dated 08.09.2021. Advocate for the Petitioner was Sh. Dharmendra Kumar Rana. GST […]
Hyosung Corporation Vs Union of India & Ors. (Delhi High Court) Learned counsel for the Department states that the petitioner has filed a rectification application in which a prayer for up-to-date interest has also been made. He assures and undertakes to this Court that the petitioner’s rectification application shall be decided within two weeks and […]
Harshvardhan Chhajed & Others V. DGIT & Others (Rajasthan High Court) Seizure under Income Tax has to be conducted after due care and caution. Merely on account of reasons to suspect, seizure of goods ought not to be undertaken. In fact the investigation wing has to show reason to believe that a person is carrying […]
Sainath Rajkumar Sarode And Others Vs State of Maharashtra And Others (Bombay High Court) Sainath Rajkumar Sarode (Petitioner) has been filed seeking directions for the recovery of arrears due to the Petitioners under a Recovery Warrant dated October 15, 2018 passed by the Maharashtra Real Estate Regulatory Authority against Respondent Nos. 4 to 7. In […]
L S Cable and System Ltd. Vs Union of India & Ors. (Delhi High Court) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to respondent no.2 to issue refund determined vide assessment order dated 29th November, 2019 under Section 143(3) of the […]
CIT Vs Tweezerman (India) Pvt. Ltd. (Madras High Court) The short question involved in the instant case is as how to compute the total turnover while considering the claim for exemption under Section 10B of the Act. The assessee is engaged in the manufacture of certain articles which are being exported and during the manufacturing […]
