Piedade Carvalho Vs Maria Victoria Boavinda (Bombay High Court) In this case, the delay was of only 67 days. Further, the explanation offered was that the appellant was illiterate, knowing neither to read nor write. He was a senior citizen suffering from various ailments related to his age. He engaged an Advocate to represent him […]
V.C. Infra Vs Commissioner of State Tax (Bombay High court) Heard. 02] On 18/02/2022 the Deputy Commissioner of State Tax passed an adjudication order directing the petitioner to satisfy the demand of Rs.8,43,502/-. The petitioner being aggrieved by the aforesaid, preferred an appeal before the appellate authority On 02/08/2022, the said appeal came to be […]
Commissioner of Service Tax Vs Surindra Engineering Co. Ltd (Bombay High Court) Sub-section (2) to section 35L was inserted with effect from 6th August 2014, i.e., prior to the passing of the order impugned in the present appeal by the CESTAT. Even otherwise, this Court in the case of Commissioner of Central Excise, Mumbai-V Vs. […]
Nagpur Municipal Corporation to ensure that, no feeding of street dogs takes place at any place except at the own place of the dog feeder or in the dog shelter homes or any other authorised place and we also direct him to impose appropriate penalty for any breach of these directions, which penalty may not be more than of Rs.200/- for every breach as per the resolution already passed in this behalf by Nagpur Municipal Corporation.
Valecha Investments Pvt. Ltd Vs ITO (Bombay High Court) HC held that mere default in payment of tax, unless such default arises out of circumstances which has the effect of assessee defeating payment, the expression ‘willful attempt’ cannot be imported to mean failure to pay tax. It is also held in paragraph 10 that mere […]
Agriculture Produce Market Committee Vs ITO (Bombay High Court) It is observed that reply filed by the petitioner to the notice has not been taken into consideration especially in view of the fact that such reply was filed on 31.03.2022 and on the same day the impugned order came to be passed on 10.41 p.m. […]
Bombay High Court held that sub-leasing of containers by original lessee to another lessee wherein, possession and control is transferred, the same amount to deemed sale within the meaning of Article 336(29A)(d) of the Constitution of India and hence service tax not leviable.
Sodexo India Services Pvt. Ltd Vs Union of India (Bombay High Court) 1. Petitioner is impugning four orders all dated 13th April 2022 passed by respondent no.3 in the appeals that petitioner had filed. 2 Petitioner had, as required under Section 85 of the Finance Act, 1994 read with Section 35F of the Central Excise […]
While issuing the Show-Cause notice, it was duty of Adjudicating Authority to take the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. Assessee could not be made to suffer on the gross delay on the part of the Respondent.
Dipali Electronics Pvt. Ltd Vs Union of India (Bombay High Court) In our view, when Petitioner has been accused of having played role in the procurement of electronic systems and parts for manufacture of automated teller machines and Petitioner has been imposed penalty of Rs.Seventy Five Lakhs under Section 112 of the Customs Act, 1962 […]
