A. Y. Trading Company Vs Director General of GST Intelligence (Madhya Pradesh High Court- Indore Bench) This Court, in light of the order passed by Hon’ble Supreme Court from time to time, as in similar circumstances the apex Court directed that the advocate of the petitioner should be allowed to be present during the interrogation […]
Where assessee was the Managing Director of ITNL when all the 10 alleged bogus contracts were awarded therefore, assessee’s knowledge and involvement in the alleged awarding of contracts could not be ruled out. Indeed, the Investigating Officer had interrogated the assessee twice, however looking at the gravity of the offence and the aspect of pending investigation relating to finding out the real beneficiaries of the siphoned off money, this Court found itself in disagreement with the submission that no more interrogation in custody was required. Accordingly, the assessee’s bail application was dismissed on account of involvement of huge money laundering .
PCIT Vs Dr. Ranjan Pai (Karnataka High Court) The issue which arises for consideration in this appeal is ‘as to whether the fair market value of bonus shares computed as per Rule 11U and Rule 11U A of the Income Tax Rules can be considered as income from other sources as per Section 56(2)(vii) of […]
PCIT Vs Dr. Ranjan Pai (Karnataka High Court) The issue which arises for consideration in this appeal is ‘as to whether the fair market value of bonus shares computed as per Rule 11U and Rule 11U A of the Income Tax Rules can be considered as income from other sources as per Section 56(2)(vii) of […]
Awadkrupa Plastomech Pvt. Ltd. Vs Union of India (Gujarat High Court) It appears from the materials on record that the writ applicant wants the respondent authorities to sanction the refund of Integrated Goods and Service Tax [herein after referred to as the ‘IGST’] paid in respect of the goods exported i.e. ‘Zero Rated Supplies’ vide […]
Barak Valley Cements Ltd Vs Union of India And 5 Ors. (Gauhati High Court) Mr. Keyal, learned standing counsel appearing for the GST and also representing the respondent Nos. 1, 2 & 3 submits on instructions that the order passed by this Court vide order dated 14.10.2020 has not been violated and the EWB Portal […]
Katta Subramaniam Naidu Vs Deputy Director (Karnataka High Court) In this batch of petitions, petitioners have questioned the correctness and legality of the proceedings initiated against them under sections 3, 4 and 8(5) of the Prevention of Money Laundering Act, 2002 (for short ‘PML Act’). 2. The common grievance of the petitioners is that they […]
Sahibabad Printers Vs Additional Commissioner CGST (Appeals) And Others (Allahabad High Court) Counsel for the petitioner argues that as the show cause notice was silent, the petitioner could not have been expected to give any reply and further questioning the appellate order he argues that the appellate authority was wrong in recording that no document […]
Sunil Kumar & Company Sri Ganganagar Vs Union Of India (Rajastan High Court) High Court grant liberty to the petitioner to make an application before GST Council through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer for forwarding the same to the GST Council to issue requisite certificate […]
AGS Cinemas Pvt. Ltd Vs Commercial Tax Officer (Madras High Court) Hon;b;e High Court held that ‘online booking charges’ charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall and enjoy the entertainment in the form of a movie, is not part of taxable receipt by the Cinema […]
