Jharkhand High Court

HC directs GSTN to consider transitional ITC claimed by Appellant

Sanjay Agencies Vs The Goods And Services Tax Network (Jharkhand High Court)

The writ petitioners have filed these applications for getting the transitional input tax credits, for which Form GST TRAN-I was filled up by them....

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Jharkhand HC stays Service Tax proceedings initiated post GST introduction

Ms Sulabh International Social Service Organization Vs Union of India through the Commissioner (Jharkhand High Court)

M/s. Sulabh International Social Service Organization Vs Union of India (Jharkhand High Court) Division Bench of Jharkhand High Court igranted stay (status quo) to the proceedings initiated under Service Tax after introduction of GST by issuing notice, summons and visit of officers after taking into account one of the main contention that...

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HC grants Bail to Accused of Rs. 30 Cr GST Evasion (Illegal Input Tax Credit)

Satya Prakash Singh Vs The Union of India through GST Council (Jharkhand High Court)

The petitioner is an accused for allegedly committing offence punishable under Sections 132(1)(c) of the Central Goods and Services Act, 2017. There is an allegation against this petitioner that he illegally availed Input Tax Credit. The petitioner is in custody since 23.08.2018. Learned counsel appearing for the respondents opposes the p...

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No Penalty can be imposed U/s. 76 or 77 for delay in Payment of Service tax

Commissioner of Central Excise Vs M/s Pensol Industries Ltd. (Jharkhand High Court)

We are of the considered opinion that the Finance Act, 2000 has made the complete procedure in its section 117. Section 117 of the Finance Act, 2000 reads as under: 117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any judgment, decree or order of any court, Tribunal or other autho...

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Additions cannot be deleted for a rectifiable mistake in one line of order

The Commissioner of Income Tax Vs. M/s International Auto Ltd. (Jharkhand High Court)

After going through the assessment order, annexure-1, we are of the considered opinion that the assessee may have submitted his returns showing his total income as 'NIL' and has shown book profit of Rs. 2,05,86,930/- under Section 115JB but A.O. has not proceeded to consider the case of the petitioner under Section 115JB and clearly menti...

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Notice issued through speed post is valid

Milan Poddar Vs. Commissioner of Income-tax (Jharkhand High Court)

The Speed Post is a new mode of sending post, and therefore, this new postal mode if is not mentioned in Statute specifically, even then because of above reason that service by Speed Post is included in generic word Post or Registered Post....

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Assessee entitled to claim refund on basis of return in case where AO dropped proceedings under s 147/148 after filing of return

Chitranjan Jaiswal Vs CIT and Anr. (Jharkhand High Court)

Chitranjan Jaiswal v CIT and Anr. - The order dated 9th February, 1996 clearly reveals that after initiation of the proceeding under section 147/148 of the Act of 1961, the Assessing Authority at its own has not dropped the proceeding upon satisfaction of his own without the help of the return. Admittedly, there was no regular assessment ...

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