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20 Trillion USD Lawsuit filed against China for creating & releasing Covid-19

March 17, 2020 22128 Views 0 comment Print

According to a class action lawsuit filed in the U.S. District Court for the Northern District of Texas by ‘ Buzz Photos’ on Tuesday, China should pay up at least $20 trillion dollars whether it intentionally or unintentionally caused the global COVID-19 pandemic. Text of the Class suit filed is as follows:- Buzz Photos Vs […]

No bail to accused for alleged issue of Fake GST Invoices

February 20, 2020 1392 Views 0 comment Print

Briefly the facts of the case are that the applicant Naveen Mutreja was found in possession of fake GST invoices of the company. In this regard, for conducting inquiry, summons u/s. 70 of CGST Act, 2017 was issued to the applicant. However, he has failed to appear before the department. Hence, a complaint was registered against him by the department.

Section 276-B Criminal Prosecution for TDS default – Who is liable?

December 16, 2019 6393 Views 0 comment Print

Eckhard Garbers Vs Shri Shubham Agrawal (Sessions Court, Mumbai) Section 276-B Criminal Prosecution for TDS default: Chief Finance Officer, who was responsible for the day to day finance matters including recovery of TDS from the customers and to deposit in the account of the Central Government, was prima facie responsible for the criminal prosecution for […]

Delay in TDS deposit without reasonable cause punishable with imprisonment & fine

July 28, 2019 3966 Views 0 comment Print

Deposit of TDS deducted to the credit of the Central Government with delay of 12 months without having reasonable cause was punishable with rigorous imprisonment of 3 months and fine of Rs.5,000/­ (Rs. Five Thousand only) each for having committed offence..

Section 276B Prosecution for delay in payment of TDS; Late deposit not absolve accused

June 17, 2019 42693 Views 0 comment Print

ITO vs. Firoz Abdul Gafar Nadiadwala (ACMM) t is well established that accused committed alleged offence. Before authority, he also remain absent. Not any application for compounding the offence is filed. It appears that there is culpable mental state of the accused for non depositing of TDS amount within time therefore, he is liable for […]

Prosecution for non-deposit of TDS- Delay in refund of excess TDS paid not acceptable

October 1, 2018 1569 Views 0 comment Print

ITO Vs VCI Hospitality Ltd (Central: Tis Hazari Courts, Delhi) As per complaint, accused has defaulted in timely deposit of TDS amount. However, the due amount for the year 2008-09 has been reduced to Rs. 40/- only but after filing of various correction statements which are admittedly filed after filing of present prosecution. The Ld. […]