Gopal Gupta Vs Union of India & Ors. (Delhi High Court) The petitioners herein have produced certified copies of the detention orders dated 17.05.2019 passed in the case of Union of India & Anr. vs. Dimple Happy Dhakad, reported as (2019) 20 SCC 609 (filed by the detenu’s wife) from the records available in the […]
Bombay High Court declares notice issued by DCIT to non-existent entity Alok Knit Exports as invalid. Details of the judgment on Assessment Year 2012-2013.
One Mobikwik Systems Private Limited Vs DCIT (Delhi High Court) HC quashed scrutiny assessment order passed hurriedly as Show Cause Notice was issued on 11.06.2021 (Friday) & time given for reply was upto 14.06.21(Monday). Given the fact that, the time frame set out in the show cause notice dated 11.06.2021 was extremely narrow, and that […]
Section 53A of the Transfer of Property Act, 1882 was not applicable in respect of an agreement for sale which was void in nature. It was settled law that what could not be sold directly was not also be sold indirectly by way of contract for sale. It was within the realm of the competent authority to take appropriate action for restoration of the land assigned to the original assignee in accordance with law.
Sahil Enterprises Vs Union of India (Tripura High Court) Hon’ble High Court of Tripura issued notice for the limited purpose of removing attachment of Input Tax Credit (ITC) ledger of assessee. Facts: Sahil Enterprises (Petitioner) has submitted that their ITC account is attached by Department on the ground that, supplier has not deposited the taxes […]
Kuppan Gounder P.G. Natarajan Vs Directorate General of GST Intelligence (Madras High Court) As far as Section 6(2)(b) of the Act is concerned, this Court is of the considered opinion that the State authorities issued a notice for intimating discrepancies in the return after scrutiny in proceedings dated 17.12.2020. The said proceedings would reveal that […]
B. Anandan Vs Government of India (Madras High Court) The petitioner, who was arrested and remanded to judicial custody on 4.2.2021 for the offence punishable u/s 132 (1) (d) of the Central Goods and Service Tax Act, 2017, on the file of the respondent police, seeks bail. 2. The petitioner is an Executive Director of […]
The petitioner states that he has paid the customs duty and therefore, no further tax is to be levied. Neither Sales Tax nor Entry Tax is levied for vehicles that are imported. The contention of the petitioner is that, the goods that are manufactured in India suffers payment of Excise Duty and the goods that are imported suffers Customs Duty. By questioning the levy of Entry Tax, the petitioner has prayed for an injunction restraining the respondents from collecting the Entry Tax in respect of the imported vehicle.
The mere fact that the order of the appellate authority is not ‘acceptable’, which itself is an objectionable phrase, can be no ground for not allowing the claim unless the decision of the appellate authority has been suspended by a competent Court. Supreme Court emphasized that if such healthy rule of judicial discipline is not followed, it would result in undue harassment to the asssessees and chaos in the administration of tax laws.
UPL Limited Vs Union of India (Gujarat High Court) It is an undisputed fact that the petitioner paid custom duty to the tune of Rs.17,25,172/- for the goods imported on 11/04/2016. Again he paid an amount to the tune of Rs.95,07,943/- on 12/04/2016 for different consignment imported by the petitioner. The petitioner was supposed to […]
