Offence in this case is only the lapsing of e-way bill, and that too for bonafide reasons, and this offence may not be viewed very harshly. HC reduces Penalty
V.L.S. Fibre Vs Assistant Commissioner of GST & Central Excise (Madras High Court) Heard Ms.S.Sarojini, learned counsel for Mr.R.Anish Kumar, learned counsel on record for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for R1 and R2. 2. The challenge is to a notice of demand of interest under Section 50 of the Central Goods and […]
Petitioner, wishing to rectify the error, had attempted to submit an application for amendment of the registration certificate. However, while filling the application Online, the Accountant had selected ‘cancellation’ from the drop down menu instead of ‘modification’. It is thus that the impugned order has come to be passed cancelling the registration with effect from 01.05.2020.
Madras High Court held that service of supply of bed rolls alone for the passengers travelling in AC compartments to Railways cannot be construed as services provided by the Railways and hence service tax is duly payable on the same.
Madras High Court held that as the Appellate Tribunal is the ultimate fact finding authority, it is incumbent on the part of the Appellate Tribunal to examine the claim on the basis of additional documents/ evidences. Accordingly, matter remanded back to Appellate Tribunal to re-examine the issue.
Proper officer cannot proceed to issue DRC-01/01A on matters never intimated to taxpayer in form ASMT 10 pursuant to scrutiny of returns
RKR. Gold P. Ltd Vs ACIT (Madras High Court) The criminal investigation wing is separate and distinct from the assessment wing and disclosure made before one wing will not exonerate the petitioner from the requirement of making a ‘full and true disclosure’ before the assessing officer in assessment. In fact, the apparent difference in the […]
Nirmala Menon Vs Assistant Commissioner (ST) (Madras High Court) To be noted, that the order is stated to have uploaded on the website of the portal, but the petitioner has not been intimated about such uploading by any means. It is only when coercive recovery was taken to recover the demand under the order that […]
Tarmal Industrial Supply Company Vs State Tax Officer (Madras High Court) Non-speaking order – the show cause notice issued prior to passing of the impugned order does not stipulate even basic details such as the date and time of hearing – the requirement of passing a speaking order has been entirely frustrated in so far […]
Madras High Court held that as renewal fee relating to L-2 license under Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 was paid within a period of one month from the date of expiry of renewal period, L-2 license should be duly issued.
