HC lambasts AO for passing order which shows total non application of mind and not granting opportunity of hearing to petitioner in violation of section 75(4) of CGST Act.
In Ansal Housing it is held that when there statutory appeal is provided, then the said remedy has to be availed.
Ranvir Kumar Karan Vs Union of India (Madhya Pradesh High Court) In view of the Apex court judgment in Civil Appeal No.10177 of 2018 in the case of Union of India vs. Hind Energy and Coal Benefication (India Ltd.) HC dismisses plea challenging Levy and collection of cess under Section 8 of the Goods and […]
Vodafone Mobile Services Limited Vs Union of India (Madhya Pradesh High court) The petitioner makes a fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh. The Department rejected the refund claim of the petitioner on the ground that petitioner had failed […]
Madhya Pradesh High Court held that show cause notice and order of cancellation of registration duly communicated to the registered person. Hence, filing of belated appeal under section 107 of the GST Act is not condonable.
Madhya Pradesh High Court rejected the writ petition held that the petitioner is having a remedy to challenge the order/notice by way of filing an appeal and the ground raised by him with respect to jurisdiction of the authorities can always be considered by the authorities.
Prism Cement-Unit II Vs Commissioner of Commercial Tax (Madhya Pradesh High Court) A bare reading of the expression “Business” u/S.2(d) of M.P. VAT Act, 2002 reveals that tax is leviable inter alia on the event of manufacturer whether or not such event is carried on with motive to make gain or profit and whether or […]
Petition is disposed of with direction to Bhopal Development Authority to reconsider question of levy of GST on sale of developed plots to petitioners
Madhya Pradesh High Court held that penalty u/s 271(1)(c) of the Income Tax Act not leviable in absence of deliberate intention to either conceal income or to furnish inaccurate particulars
CIT Vs S. Kumar Tyres Manufacturing Co. Ltd. (Madhya Pradesh High Court) Sub-Whether there can be any penalty u/s 271(1)(c) in respect of a debatable issue? The Division bench of Madhya Pradesh High Court was considering department’s appeal when ITAT had given relief to the assessee by holding that there could not have been penalty […]
