Sponsored
    Follow Us:

Madhya Pradesh HC

State GST Officers can Inspect, Search & Seize Goods under IGST Act

August 23, 2018 2736 Views 0 comment Print

Advantage India Logistics Private Limited Vs Union of India (Madhya Pradesh HC) On due of the provisions of Section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that […]

Sec. 68 addition cannot be made merely for exorbitant premium

August 7, 2018 2199 Views 0 comment Print

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.

GST on Free IPL Tickets: HC dismisses PIL filed on the basis of News Reports

July 27, 2018 933 Views 0 comment Print

Digvijay Singh Bhandari Vs. Shri Nishant Warwade & Others (Madhya Pradesh HC) The entire petition is based on the newspaper published in the local newspaper about distribution of free IPL match passes worth of Rs.60.00 lac to Collector. No other material has been produced in the present petition in support of the allegations. HC held […]

GST: HC directs MP Govt to Remove Check posts

July 12, 2018 927 Views 0 comment Print

The sole contention of the learned Senior Counsel for the petitioner is that after issuance of the notification, all the check posts have to be removed as GST regime has been introduced and, therefore, they cannot restrict or obstruct any of the vehicle from asking them to pay tax on the check posts except the GST.

Penalty for Failure to file Part-B of E-way Bill is valid: HC

July 5, 2018 36015 Views 5 comments Print

M/s Gati Kintetsu Express Pvt. Ltd. Vs Commissioner, Commercial Tax of MP & others (Madhya Pradesh High Court) In the present case, the distance was more than 1200-1300 kilometers and it is mandatory for the petitioner to file the Part-B of the e-way bill giving all the details including the vehicle number before the goods […]

Approach GST IT Grievance Redressal Committee to resolve issues in revising of GST TRAN 1: HC

April 27, 2018 1938 Views 1 comment Print

Hon’ble Court may kindly be pleased to direct the respondents to reopen the portal immediately enabling the Petitioner Company to revises the filed FORM TRAN-1, so that the Electronic Credit Ledger is updated with the revised input credit.

MP HC dismisses Plea against levy of GST on confectionery items

November 20, 2017 873 Views 0 comment Print

Petitioner is challenging imposition of GST on the confectionery items on the ground that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by the respondents.

S. 254(2) Limitation period reduction not applicable to appellate orders passed prior to 01.06.2016

October 9, 2017 1428 Views 0 comment Print

The undisputed fact reveals that at the time an ex-parte order was passed in assessee’s main appeal, the limitation prescribed under Section 254(2) was four years and the assessee was under an expression as the limitation is four years his application under Section 254(2) of the Income Tax Act, 1961 was within limitation.

Adjudicating Authority only can decide on Benami nature of property

August 16, 2017 564 Views 0 comment Print

Kailash Assudani Vs CIT (Madhya Pradesh High Court) High Court held that It is the Adjudicating Authority who is to decide the question of Benami nature of the property. The proceedings under Section 24 of the Act contemplates the issuance of show cause notice as to why the property specified in the notice should not […]

Adjudicating authority obliged to examine stand of alleged Benamindar: HC

August 3, 2017 1659 Views 0 comment Print

Kailash Assudani Vs CIT (Madhya Pradesh High court) A plain reading of Sub-section (3) of Section 26 of Prohibition of Benami Property Transaction Act, 1988 makes it clear that the adjudicating authority is obliged to examine the stand of alleged Benamindar in reply to the show cause notice. He is further obliged to make further […]

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31