Sunbeam Auto Private Limited Vs Pr. CIT (Delhi High Court) 1. These four writ petitions are by Sunbeam Auto Private Limited seeking inter alia the quashing of an order dated 30th March 2015 passed by the Principal Commissioner of Income Tax-8 (Pr CIT) under Section 264 of the Income Tax Act, 1961 (‘Act’), dismissing the […]
Quashing the orders of the Financial Commissioner and the Excise Commissioner, the Delhi High Court held that the mere fact that the vehicle was used to transport liquor would not be sufficient for confiscating the same if the owner of the vehicle is able to establish that he/ she was not involved in the offence.
This Court is of the opinion that the ITAT’s impugned order is unexceptionable because it is premised upon the circumstance that in the absence of any fresh tangible material, it was not open, on mere re-appreciation of the existing circumstances, to reopen the concluded scrutiny assessment. The ITAT’s reasoning cannot, therefore, be faulted.
It is held that where no facility for advance ruling was made available under GST, it was held that Department must accept manually application for advance ruling under GST since web portal would not be ready to accept the same till January, 2018.
Where the assessee was trying to offset its IGST liability partially from CGST credit and partially from SGST credit but disallowed by GSTN portal with a message to first offset CGST credit completely before cross utilization. As there is no provision in GST law against such utilisation, Department was directed to file reply by next hearing date.
Whether the ITAT was right in holding that payment of Rs. 70 lakhs made by the appellant on account of non-competition for a period of five years was in the nature of capital expenditure?
a) Is Minister or his office a ‘public authority’ under the RTI Act? b) Whether a citizen has right to information sought, and does the minister has corresponding obligation to give?
The recent judgment of the Trial Court in the matter of 2G scam denotes yet another failure of the conscience and consciousness of the nation because it did not invoke enough strong protest from the general public. Political expediency should not be allowed to sabotage and suppress the truth and allow the perpetrators of a crime to go unpunished.
D. Pauls Travel & Tours Ltd. Vs. Union Of India & Anr. (Delhi High Court) The petitioner submits that it is in the business of booking tours and hotel packages for customers. They charge IGST from customers for bookings in hotels located outside Delhi. However, they are unable to avail input tax credit on the […]
There is no mention of Flavoured Chewing Tobacco in the definition of Pan Masala as per Appendix B. The ingredients mentioned in the definition of Pan Masala are used for human consumption in one form or the other and therefore come within the definition of food as per Section 2(v) (a) of the Prevention of Food Adulteration Act, 1954.
