Asiatic Clinical Research Pvt. Ltd. Vs Union of India (Karnataka High Court) HC held that Taking note that an opportunity of personal hearing was not availed, in the interest of justice, it would be appropriate if the petitioner is afforded an opportunity of personal hearing to substantiate the detailed replies made, as per the acknowledgements […]
D.Y. Beathel Enterprises Vs State Tax Officer (Data Cell) (Madras High Court) Section 16 of CGST Act, 2017 provides that Input Tax Credit (ITC) could be availed by the buyer if GST is paid by the seller. Thus, in case of non-payment of GST, who should be questioned, the seller or the buyer? It can […]
Based on the above, the Hon’ble Court held that the assessee is entitled to set-off the brought forward business loss against income which has the attributes of business income even though the same is assessable to tax under a head other than profits and gains from business.
Karan Singh Vs Designated Committee Sabka Vishwas Legacy Dispute Resolution Scheme and Another (Delhi High Court ) Since quantification has co-relation and is interlinked with tax relief under the scheme, and the Petitioner has not made a voluntary disclosure, but has rather approached for settlement in respect of case under investigation, we find merit in […]
Macrotech Developers Ltd. Vs State of Maharashtra (Bombay High Court) a. It is declared that the Petitioners are entitled to the benefits of Order bearing No. Mudrank-2020/ C.R.No.136/ M-1(Policy) dated 29.08.2020 issued by the State of Maharashtra under the Maharashtra Stamp Act and subsequent orders granting concession in payment of stamp duty on the instrument […]
Manonmaniam Sundaranar University Vs Joint Director (GST Intelligence) (Madras High Court) The University is renting the property to other institutions and collecting rent from them. Therefore, the second respondent was justified in raising demand for the said service. However, there is no justification in levying penalty. The assessee is not a private entity. The respondents […]
Get insights on the modification of bail conditions in Amit Kumar Kataria Vs State of U.P (Gujarat High Court). Court emphasizes reasonable conditions for bail grants.
Kondiba Shankar Nikam Vs Balasaheb Kisan Bhosale (Bombay High Court) In this case Learned counsel for the appellant has removed the mask despite guidelines. Standard Operating Procedure (SOP) for resumption of physical hearing at the Principal Seat, High Court of Bombay w.e.f. 11th January, 2021 contemplates Wearing of mask at all times, even during arguments […]
Dayamay Enterprise Vs State of Tripura (Tripura High Court) The impugned notice has been issued only for cancellation of registration, that too without citing any particular reason. The reason stated is picked up from the statute itself namely, non-compliance of any specified provisions of GST Act or the Rules made thereunder. Without specifying which provisions […]
If assessee was given a clean chit in the proceedings of the show cause notice, it might request the concerned authority to consider the case of extending the Export Obligation period which had been suspended presently and it would be for the authority to consider such a request at an appropriate time, if the factual circumstances based on the substantive material eventually tilt in favour of assessee.
