Uttarakhand High Court

HC upholds former Income Tax Commissioner’s conviction in DA Case

Swetabh Suman Vs Central Bureau of Investigation (Uttarakhand High Court)

Swetabh Suman Vs Central Bureau of Investigation (Uttarakhand High Court) The conviction of the appellant Swetabh Suman for the offence punishable under Section 13(2) read with Section 13(1)(e) of the Prevention of Corruption Act, 1988 is upheld and confirmed. The sentence imposed on the appellant Swetabh Suman under Section 13(2) read wi...

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HC stays rigour of paragraph 8 of Circular No. 125/44//2019-GST dated 18.11.2019

U P Telelinks Limited Vs State of Uttarakhand (Uttarakhand High Court)

U P Telelinks Limited Vs State of Uttarakhand (Uttarakhand High Court) Shri Akash Deep Singh, learned counsel for the petitioner. Shri Pradeep Joshi, learned Standing Counsel for the State of Uttarakhand / respondent no. 1 and 2. Shri V.K. Kaparwan, learned Standing Counsel for the Union of India / respondent no. 3. There is no […]...

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Writ filed seeking refund of tax coercively recovered by GST Department

In re Mallcom India Limited (Uttarakhand High Court)

In re Mallcom India Limited (Uttarakhand High Court) Hon’ble Uttarakhand High Court issues notice to the GST Department coercive recovery regarding demand of ITC  due to misclassification of goods by the supplier   Mallcom India Limited has filed a writ petition vide WPMS No. 1206 of 2021 before the Hon’ble Uttarakhand High Court s...

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Order cancelling GST Registration not valid if opportunity of Hearing not provided

Eficaz Project Limited Liability Partnership Vs Commissioner, Uttarakhand GST Commissionerate (Uttarakhand High Court)

Eficaz Project Limited Liability Partnership Vs Commissioner, Uttarakhand GST Commissionerate (Uttarakhand High Court) The second limb of argument of the learned counsel for the petitioner is that, even if at all a decision was required to be taken on an application submitted by the petitioner on 30th May, 2020, requesting for the cancell...

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GST: HC releases vehicle & Goods confiscated on mere suspicion

A.P. Refinery Pvt. Ltd Vs State of Uttarakhand And Others (Uttarakhand High Court)

Court ordered the release of Vehicle, mango kernel oil, mahua oil, rice bran oil confiscated under section 130 of CGST Act, 2017 as mere suspicion was not sufficient to invoke the provision of the confiscation....

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Uttarakhand HC upheld levy of Water Tax on hydropower projects

Alaknanda Hydro Power Co. Ltd. Vs State of Uttarakhand & Others (Uttarakhand High Court)

The claim of the petitioners with regard to the 'flow measuring devices' not being installed by the Commission under Section 14.1 of the Act falls in the third alternative of adopting an indirect method for assessment of water drawn by the user....

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Uttarakhand HC ruling on reversal of ITC on non deposit by supplier

Narula Menthol Vs UOI & Ors. (Uttarakhand High Court)

Narula Menthol Vs UOI & Ors. (Uttarakhand High Court) 1. Hon’ble Uttarakhand High Court has quashed the demand intimation letters issued by the GST Dept. which directed the Petitioner to reverse the ITC amounting to Rs. 1.75 Cr on the basis that the supplier from whom the goods were purchased, has failed to deposit the […...

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Electronic credit ledger cannot be blocked for any period in excess of one year

M/s Vimal Petrothin Private Limited. Vs Commissioner, CGST and others (Uttarakhand High Court)

M/s Vimal Petrothin Private Limited. Vs Commissioner, CGST and others (Uttarakhand High Court) Petitioner’s electronic credit ledger cannot be blocked for any period in excess of one year, in view of express provision contained in Sub-Rule (3) of Rule 86(A) of C.G.S. T. Rules. Thus, he submits that petitioner’s contention to this exte...

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Uttarakhand HC directs CBDT to consider representation on due date extension

The Dehradun Chartered Accountants Society Vs. Union of India (High Court of Uttarakhand at Nainital)

The Dehradun Chartered Accountants Society Vs. Union of India (High Court of Uttarakhand at Nainital) High Court held that Admittedly, the country continues to suffer and to reel under the COVID-19 pandemic. A large number of assesses still find it difficult to even meet their Chartered Accountants and to file their Income Tax Audit Repor...

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Service Tax will not form part of aggregate amount for section 44BB

BAKR Hughes Singapore PTE Vs Addl. Director of Income Tax International Taxation (Uttarakhand High Court)

The issue under consideration is whether amount of service tax being statutory levy, received by assessee from its customers was to be included in calculating the aggregate amount referred to in sub-section (2) of Section 44BB of the Act?...

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