CIT Vs R.S. Bajaj Society (Allahabad High Court) The only ground on which the CIT rejected the application for registration was that though the society was established in August 2011 with a dominant object of imparting higher medical education by establishing Medical Colleges, Hospitals and Research Centres, such charitable activities had not still been commenced. […]
High Court states that if bank guarantee is deposited within prescribed time, then the proceedings taken out under section 129(3) of GST Act shall stand concluded in view of the provisions of section 129(5).
High Court denied the grant of reliefs to the petitioner against the detention order passed under Uttar Pradesh Goods and Services Tax Act, 2017.
In the instant case, the allegations are in respect of getting bogus firms registered under the GST Code and of preparing bogus invoices for the purpose of evading tax.
The subject matter of challenge in the instant writ proceeding is challenging the seizure as well as praying for release of the seized goods. A counter affidavit filed on behalf of the State reveals, inter alia, as follows :-
It has come on record that the applicant’s firm was found indulging in running business from bogus address and a huge transaction is shown to have been done without there is any such big transaction reflected from the account of the firm.
Skipper Limited Vs Union of India (Allahabad High Court) The provision shows that upon seizure of goods and conveyances in transit, the Revenue shall issue a notice specifying the tax and penalty liable to be paid by the assessee and pass an order for payment and tax and penalty in the manner provided under Clause […]
Explore Ankit Bhutani vs. Union of India case. The writ petitioner seeks relief in the tax inquiry against summonses, but the court dismisses the petition due to non-cooperation.
The materials in the records before the authorities below corroborate the fact that the petitioners pitched the product in their sale material and advertisements as a mosquito repellent. Various mosquito repelling qualities are identified as defining characteristics of the subject goods in the market.
It is a case where a vehicle alongwith goods were seized when it was found carrying goods in violation of the Act of 2017. The petitioner alongwith owner of the goods was served with the notice before seizure of the goods.
