Polycab India Ltd. Vs State of Kerala (Kerala High Court) Goods were detained on the ground that there was a possibility of evasion of payment of IGST in Kerala and further, that the consignee of the goods in Kerala was indicated as an unregistered dealer at the time of detention of the goods. It is […]
In the instant case, as already noted, the availment of credit by the petitioner, and its entitlement to distribute the credit to its various branches is not disputed. I am therefore of the view that the 5th respondent should either permit the petitioner to file a rectified TRAN-1 Form electronically in favour of each of its branches in the country, or accept manually filed TRAN -1 Form with the appropriate corrections, on or before 30.12.2019.
In order to decide whether the assessee is entitled to the benefit of the exemption under Section 11, it is necessary for the Tribunal to determine whether it satisfy the requirement of Section 11 (4A).
FCI OEN Connectors Limited Vs DCIT (Kerala High Court) e-proceeding facility that was introduced as part of the Government initiative towards e-Governance, in the Income Tax Department, was not made mandatory for proceedings initiated against assessees in Kochi city. Save for the assessees in the seven metro cities specified, of which Kochi is not one, […]
MEIS benefit available even if concerned box not checked in shipping bill: In a case where the exporter did not check the concerned box in the shipping bill to read ‘Yes’ against the query with regard to intention to claim MEIS benefit, but in the column meant for description had clearly indicated his intention to avail the benefit of the said export promotion scheme, Kerala High Court has directed the department to consider claim for benefit under MEIS.
Smeara Enterprises Vs State Tax Officer (Kerala High Court) In case of detention of goods, where the assessee had paid 10% of the remaining amount of tax in dispute, the recovery proceedings for the balance amount shall be deemed to be stayed. We find force in the above said contention. Subsection (7) of S.107 provides […]
Relcon Foundations (P) Ltd. Vs Assistant State Tax Officer (Kerala High Court) A perusal of Ext.P1 order would indicate that the detention of the vehicle carrying the goods was on the ground that the GSTR 3B returns had not been filed from June 2018 and GSTR I had not been filed from March 2019. It […]
As per Section 129 of GST Act, the detention notice has been passed on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention.
Tube Investments of India Limited Vs Union of India (Madras High Court) Exemption, when port notified subsequently: Madras High Court has allowed benefit of Notification No. 104/2009-Cus. (status holder incentive scheme) in a case where the imports were made before the addition of the name of the specific port in the said notification. It observed […]
M/S. GCDA Employees Vs COIT (Kerala High Court) It is well settled that pension is not a charity or bounty nor is it a conditional payment solely dependent on the sweet will of the employer. Pension is in the nature of deferred payment earned for rendering long and satisfactory service with the employer. It is […]
