Anticipatory bail was granted to the person accused of non-payment of GST to the tune of Rs 17.53 Crores and non-filing of GSTR 3B returns as it was settled position that the applicant apprehending arrest need not be made an accused in a crime to seek the relief of anticipatory bail and it was sufficient in case he succeeded in establishing that his apprehension of arrest was reasonable.
Withholding tax rate of 5% is to be applied while making payment of dividend by Indian entity to its shareholder in Netherlands after applying the Most Favoured Nation (MFN) clause in the Tax Treaty between India and Netherlands.
Runwal Constructions Vs Union of India (Bombay High Court) Conclusion: Notice issued to assessee for prohibiting the transfer of property for alleged non-payment of Excise duty by Respondent No. 3 was quashed as excise dues were not dues which arise out of land or building. Such liabilities could be in the form of property tax, […]
Gujarat High Court relegates GST appeal to statutory authority. Petitioner challenged summary order lacking detailed consideration. Alternative remedy suggested.
Karma Buildcon Through Chetan Rameshbhai Jogi Vs Union of India (Gujarat High Court) For Builders, Real Estate developers, Para 2 Notification No.11/2017 Central Tax (Rate) dated 28.6.2017 provides for deduction of 33% from the value of supply as deemed value of land. In some of the cases due to this artificial deduction of value of […]
Neither Section 194-C nor 194-I of the Act would be applicable to the lease financing of motor vehicles; thus there could have been no disallowance on the ground that there was no tax deduction at source made by the Assessee.
Sarvasiddhi Agrotech Pvt. Ltd Vs Union of India (Tripura High Court) We do not find any error in the view of the authorities. Firstly, the conclusions of these authorities are based on assessment of materials on record. Secondly, the seizure of sizable quantity of packaged branded rice was an indication of the petitioner dealing in […]
Court On Its Own Motion Vs State (Govt. of NCT of Delhi) (Delhi High Court) Taking suo moto cognizance of the alarming resurgence of Covid-19, under Article 226 & 227 of the Constitution of India, it is hereby ordered that in all matters pending before this court and courts subordinate to this court, wherein such […]
Mritunjay Singh Vs. Union of India and others (Calcutta High Court) FULL TEXT OF THE JUDGMENT/ORDER of CALCUTTA HIGH COURT 1. The present challenge is against a Look-Out Circular (LOC) issued against the petitioner. The petitioner is a Captain of the Merchant Navy and stays on the high seas for the most part of the year, […]
Sumit Dutta Vs Union of India (Rajasthan High Court) FULL TEXT OF THE JUDGMENT/ORDER of RAJASTHAN HIGH COURT 1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Complainant No. IV(06)157/AE/JPR/2020 was registered at Central Goods and Service Tax & Central Excise Commisionrate, Jaipur, for offences under Section 132 of CGST Act, 2017. […]
