Madhya Pradesh HC

GSTR-1 Return filing amounts to determination of tax : HC

Kabeer Reality Private Limited Vs Union of India (Madhya Pradesh HC)

Kabeer Reality Private Limited Vs The Union of India & Others (Madhya Pradesh HC) The petitioner has certainly not paid the GST. It is noteworthy to mention that GSTR-1 is declaration of tax liability and GSTR-3B is evidence of actual payment. The petitioner has stated that GSTR-1 cannot be termed or classified as self assessed [&hell...

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Loan received from company not deemed dividend U/s. 2(22)(e) if assessee was not a member/shareholder of concerned company

CIT Vs Prem Motors (Madhya Pradesh HC)

Where assessee was not a member/shareholder of the concerned company, therefore, loan/advance received from such company was not deemed dividend under section 2(22)(e)....

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HC denies bail in Wrongful availment of GST input tax credit

Jagdish Kanani Vs Commissioner, CGST & CE (Madhya Pradesh HC)

U/s. 69 of the GST Act, the Commissioner is having power to arrest if he has reasons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) of sub-section (1) of Section 132 of the GST Act. Section 132(1) (a), (b) and (c) of GST Act define types of offences and according to which, whoever commits offence o...

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Sec. 68 addition cannot be made merely for exorbitant premium

Principal Commissioner of Income Tax Vs M/s. Chain House International (P) Ltd.) (Madhya Pradesh HC)

Addition under section 68 on account of bogus share capital and exorbitant premium was not justified as where the funds had been received through banking channel  and there was no dispute about the identity, creditworthiness and genuineness of the investors. ...

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No advocate / chartered accountants can represent willful defaulter

Revati Cements Pvt. Ltd & Anr. Vs State Bank of India & Ors. (Madhya Pradesh HC)

Assessee-company being a ‘willful defaulter’ could not be represented through the lawyers or Chartered Accountants as the personal hearing was available only to borrower Director and Promoter of the alleged default unit....

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Non-Filing of I-T Returns not necessarily mean no source of Income

Shrimati Ragini Gupta Vs. Piyush Dutt Sharma (Madhya Pradesh High Court)

Non-filing of Income Tax Return by itself would not mean that the complainant had no source of income and thus, no adverse inference can be drawn in this regard only because of absence of Income Tax Return....

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Specific info of bogus share application money cannot be treated as mere suspicion

M/s Etiam Emedia Limited Vs ITO (Madhya Pradesh High Court)

M/s Etiam Emedia Limited Vs ITO (Madhya Pradesh High Court) Conclusion:  Reopening of assessment was justified as there was specific information available with the authorities that assessee was a dummy concern used to route unaccounted money by way of bogus share application money. It was not a case of mere suspicion, it was a case, whe...

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No GST exemption on supply to Duty-Free Shops at International Airports in India

M/s. Vasu Clothing Private Limited Vs Union of India and Others (Madhay Pradesh High Court)

As the supply to a DFS by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods' under GST. Consequently, such supplies cannot be made without payment of duty by furnishing a bond/letter of undertaking (LUT) under rule 96-A of the CGST Rules, 2017. ...

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Sanction for reassessment by JC in a mechanical manner is invalid

CIT, Jabalpur Vs M/s S. Goyanka Lime and Chemicals Ltd. (Madhya Pradesh HC)

In this case Joint Commissioner had acted mechanically in order to discharge his statutory obligation properly in the matter of recording sanction as he merely wrote on the format Yes, I am satisfied which indicated as if he was to sign only on the dotted line, whereas satisfaction has to be with objectivity on objective material. Thus, r...

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18% GST payable on Construction of residential flats for MPPGCL

In re M/s. Shreeji Infrastructure India P. Ltd. (GST AAR Madhya Prdesh)

The activity in question definitely does not have any relation to the principal work of power generation entrusted by the state government to MPPGCL, and therefore the works contract service of construction of residential quarters would attract GST @18% (9% CGST + 9% SGST) in terms of Notification No.11/2017-CT Rate dtd.28.06.2017 and cor...

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