In case of a works contractor who entered in to the contract before the introduction of GST, he is liable to pay tax applicable to the previous VAT regime only but the differential tax liability (GST) has to be borne by the awarder.
Concerning the scope of section 254, ignoring the material already on record on the part of Tribunal was a mistake apparent on the face of the record. Thus, Tribunal had rightly recalled its order and rectified the mistake and it had rightly set aside the additions under Section 68.
Hindustan Unilever Limited Vs Union of India (Madras High Court) Bill of Entry amendment in manual form when ICES portal not supports such amendment: In a case involving erroneous mention of GSTIN in the Bill of Entry, the Madras High Court has allowed manual correction. The Petitioner’s request for amendment of GSTN in Bill of […]
Sakul Nazar Mohmd Vs State of Gujarat (Gujrat High Court) Mr. Varis Isani, the learned counsel appearing for the writ applicant informs this Court that during the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed. In that view of the matter, we relegate the […]
DHL Express India Pvt Ltd Vs Commissioner of Service Tax (Karnataka High Court) In the present case, duty of customs payable on the transaction in question under the statute is Rs.4,743/-, which has been admitted by the respondent and on account of erroneous calculation, the duty has been paid in excess to the tune of […]
Assesssee was admitted to bail linked to bank loan fraud arrested by the Enforcement Directorate under the Prevention of Money Laundering Act, 2002 (PMLA) on his furnishing personal bond in the sum of Rs. 1,00,000/- with one surety of the like amount to the satisfaction of Trial Court as it was not the case of the prosecution that the accused was of such character and stature that his mere presence at large would intimidate the witnesses and there was no material on record to show that if released on bail, he would tamper with the evidence or subvert the course of justice.
CIT Vs True Value Homes (India) Pvt. Ltd (Madras High Court) In this case Ashok Gupta is the Managing Director and in terms of the Board resolution is entitled to receive commission for services rendered to the company. It is a term of employment on the basis of which he had rendered service. Accordingly, he […]
Wellworth Software Pvt. Ltd. Vs CBI/ ACB (Karnataka High Court) FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT These two petitions are preferred against the orders passed by the LXXXI Addl. City Civil and Sessions Judge, Bengaluru, rejecting the applications filed by the petitioners under Sections 451 and 457 of Cr.P.C. 2. The undisputed […]
Air Customs Vs Begaim Akynova (High Court Delhi) The petitioner, vide the present petition has sought the setting aside of the impugned order dated 06.01.2021 of the learned CMM, New Delhi vide which the learned Trial Court granted permission to the respondent-Begaim Akynova to travel abroad to her home for one year from 06.01.2021 to […]
Real Prince Spintex Pvt. Ltd. Vs Union of India (Gujarat High Court) It was held that the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed and circulars are issued only to clarify the statutory provision and it cannot alter or […]
