high court judgments

Ex parte order passed by VAT officer turned down by Hyderabad High Court

Income Tax - Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh) The Hyderabad High Court observed that taxpayer could not appear for the hearing owing to prevalent pandemic situation and the department issued notices for penalty without hearing the petitioner. The High court opined that there is a failure of the rules of natur...

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Delhi HC: Transitional Credit can be availed upto 3 years

Income Tax - There have been numerous judgements of various courts regarding the allowability of transitional credit even though TRAN-1 was filed belatedly. However, in all these judgements the taxpayer was required to prove that the delay accrued to technical errors on the GST portal and the taxpayer had done all within its power to file the same [&h...

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Attachment of bank account by GST Authorities- Important Judgments

Income Tax - Extract of Section 82 and 83 of CGST Act, 2017 Tax to be First Charge on Property  82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person […]...

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Delhi HC allows GSTR 3B rectification

Income Tax - A landmark judgement pronounced in the Delhi High Court on 05th May 2020 in the case of  Bharti Airtel Ltd Vs. Union of India & Ors in Appeal W.P.(C) 6345/2018, CM APPL. 45505/2019. High Court allowed petitioner to rectify Form GSTR 3B for the period July 2017 to September 2017. Issue Covered: Rule 61(5), Form […]...

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Analysis of Jharkhand HC Judgement on demand of Interest under GST

Income Tax - Analysis of the Hon’ble Jharkhand High Court’s Judgement on Demand of Interest under GST [Mahadeo Construction Co. Vs. Union of India-W.P(T) No. 3517 of 2019 dated 21.04.2020] In recent days, many Taxpayers has received communications from the GST Department in respect to payment of interest due to delay in payment of taxes. In some c...

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Background Material on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Income Tax - Goods & Services Tax (GST) introduced in India on 1st July, 2017, subsumes seventeen tax legislations including various central legislations. The Hon’ble Union Finance Minister announced a dispute resolution cum amnesty scheme called “the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019” in the Union Budget 2019-20 for res...

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Compilation of Income Tax Case Laws for Departmental Officers

Income Tax - ‘Decision Kit for Departmental Officers’ is brought out for the use of the Officers of the Department. This is compiled by Shri Y.V.S.T.Sai, I.R.S., Commissioner of Income Tax, Hyderabad. This compilation book would serve as a ready reference and handy tool to the Officers of the Department in their core functions. As it is often [&he...

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Desist addressing as ‘My Lord’ & ‘Your Lordship’: Rajasthan HC

Income Tax - To honour the mandate of equality enshrined in the Construction of India, the full Court in its meeting dated 14.07.2019 has unanimously resolved to request the counsels and those who appear before the Court to desist from addressing the Hon'ble Judges as 'My Lord' and 'Your Lordship' ....

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Enable Replacing Authorised Digital Signature of Deceased Director in GSTN Portal: Petition file in HC

Income Tax - M/s SRKM Steel Pvt. Ltd. Vs The State of Assam (Gauhati High Court) A petition has been filedon the ground of technical glitch in the Goods and Services Tax Network (GSTN) wherein the petitioner, M/s SRKM Steel Pvt. Ltd, was unable to replace Authorised Digital Signature of the Deceased Director with the Digital Signature of […]...

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Petition filed in Bombay HC for alleged Tampering of TRAN-1 Status

Income Tax - It is alleged by petitioner that despite the Petitioner having filed the TRAN-1 form on 24.11.2017 and the status after filing being FILED on GSTN Portal, the status of the form online was tampered on the GST portal from FILED to SUBMITTED at the end of GSTN which is an unauthorized, illegal, malafide and criminal act by a Private Limited...

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GST Fraud Case: HC denies Bail, considering SC Order in case of Co-Accused

Rajesh Arora Vs Union of India (Rajasthan High Court) - Rajesh Arora Vs Union of India (Rajasthan High Court) Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in F.I.R. No. 15/2018 registered at Directorate General of Goods and Services Tax Intelligence Zonal Unit, Jaipur for offences under Sectio...

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Coercive steps shall be kept in abeyance until rectification orders are passed

Manambur Service Co-Operative Bank Limited Vs ITOr (Kerala High Court) - Manambur Service Co-Operative Bank Limited Vs ITO (Kerala High Court) HC states that the rectification applications will be taken up for consideration by respondent without much delay, and affording reasonable opportunity of being heard to the petitioner through authorised representative/counsel, if...

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Kerala Tax on Paper Lotteries Act, 2005 was declared as unconstitutional

State of Sikkim Vs State of Kerala (Kerala High Court) - State of Sikkim Vs State of Kerala (Kerala High Court) Conclusion: Levy of license fee on the draw of lotteries under Section 5BA of Kerala General Sales Tax (KGST) Act,  within the state of Kerala was prohibited by the virtue of law, so the Kerala Tax under Section 5BA of Kerala General Sales Tax ...

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CENVAT Credit Refund must be claimed within one year from date specified in Section 11-B

Suretex Prophylactics India Private Limited Vs Commissioner of Central Excise (Karnataka High Court) - In other words, time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining if the claim is filed within the limitation prescribed under Section 11-B or otherwise....

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HC directs department to conduct CST Assessment after providing Opportunity of Cross-Examination to Dealer

Munesh Enterprises, Guna through its Proprietor Pratap Singh Dhakad Vs State of M.P. and another (Madhya Pradesh High Court) - The respondents are now directed to conduct reassessment proceedings by granting reasonable opportunity to the petitioner of cross-examination in respect of the documents pertaining to the Krishi Upaj Mandi Samiti, Guna (M.P.)....

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Tripura HC allows use of A4 size paper

It is hereby ordered that henceforth, for the purpose of filing of pleadings, petitions, affidavits or other documents in the High Court and all other Courts in the State of Tripura, the following specifications of paper and font type would be applicable:...

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Tax Audit Due Date: CBDT rejects request for Further extension

F.No. 225/358/2018/ITA.II - (25/10/2018) - As concerns of the assessees have been suitably redressed with extension of due date by one month (i.e. till 31.10.18), representation of the Tax Bar Association, Guwahati dated 20.09.18, requesting for further extension of due date for filing ITR/TAR beyond 31.10.18 is hereby rejected....

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CBDT extends Tax Audit Due Date to 31st Oct, 2018

F.No. 225/358/2018/ITA.II - (08/10/2018) - CBDT further extends due date for filing of Income Tax Returns & Tax audit reports from 15th Oct,2018 to 31st Oct, 2018 for all assessees liable to file ITRs for AY 2018-19 by 30.09.2018, after considering representations from stakeholders. Liability to pay interest u/s 234A of IT Act will remai...

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Lawyers & Litigants-In-Person to get info of Defects in Cases via Email

No. 460/IT/DHC - (04/08/2017) - Henceforth the lawyers and litigants-in-person shall also be provided with the details of defects of their filed cases via e-mail in addition to the SMS alert already being received about the defects....

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P&H HC directs subordinate courts to record Aadhaar No. of Parties

No. 1588 1588/Spl. C.B.2 - (17/07/2017) - Directions be issued to all the District And Sessions Judges In the States of Punjab, Haryana and U.T. Chandigarh for directing the officials concerned to start capturing/ entering the Aadhar Number of the parties while entering the cases in CIS 2.0. The members of the Bar may be requested to provid...

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high court judgments’s Popular Posts

Recent Posts in "high court judgments"

GST Fraud Case: HC denies Bail, considering SC Order in case of Co-Accused

Rajesh Arora Vs Union of India (Rajasthan High Court)

Rajesh Arora Vs Union of India (Rajasthan High Court) Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in F.I.R. No. 15/2018 registered at Directorate General of Goods and Services Tax Intelligence Zonal Unit, Jaipur for offences under Sections 132(1)(B), (C), (D), (F), (I), (L) of...

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Coercive steps shall be kept in abeyance until rectification orders are passed

Manambur Service Co-Operative Bank Limited Vs ITOr (Kerala High Court)

Manambur Service Co-Operative Bank Limited Vs ITO (Kerala High Court) HC states that the rectification applications will be taken up for consideration by respondent without much delay, and affording reasonable opportunity of being heard to the petitioner through authorised representative/counsel, if any, may pass orders thereon without mu...

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Kerala Tax on Paper Lotteries Act, 2005 was declared as unconstitutional

State of Sikkim Vs State of Kerala (Kerala High Court)

State of Sikkim Vs State of Kerala (Kerala High Court) Conclusion: Levy of license fee on the draw of lotteries under Section 5BA of Kerala General Sales Tax (KGST) Act,  within the state of Kerala was prohibited by the virtue of law, so the Kerala Tax under Section 5BA of Kerala General Sales Tax (KGST) […]...

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CENVAT Credit Refund must be claimed within one year from date specified in Section 11-B

Suretex Prophylactics India Private Limited Vs Commissioner of Central Excise (Karnataka High Court)

In other words, time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining if the claim is filed within the limitation prescribed under Section 11-B or otherwise....

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HC directs department to conduct CST Assessment after providing Opportunity of Cross-Examination to Dealer

Munesh Enterprises, Guna through its Proprietor Pratap Singh Dhakad Vs State of M.P. and another (Madhya Pradesh High Court)

The respondents are now directed to conduct reassessment proceedings by granting reasonable opportunity to the petitioner of cross-examination in respect of the documents pertaining to the Krishi Upaj Mandi Samiti, Guna (M.P.)....

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HC explains Law on Section 148 Reopening for the 2nd time

T. Krishnamurthy Vs ITO (Madras High Court)

T. Krishnamurthy Vs ITO (Madras High Court) This is a case where details of investment in shares and immovable property were not originally disclosed by the petitioner at the time of filing of the original returns under section 139 of the Income-tax Act, 1961 for the respective assessment years. Therefore, two notices under section 148 [&...

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C-Form benefits cannot be rejected merely for belatedly filing

TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)

TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) The issue under consideration is whether Tribunal was correct in rejecting the C-Forms submitted by the petitioner and hence denying statutory benefits? The Appellate Tribunal at the threshold has rejected the declaration forms on the ground...

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HC justifies addition of interest related to transaction with related party done with intention of deliberate tax evasion

Yenepoya Resins & Chemicals Vs DCIT (Karnataka High Court)

It has also been held that the appellant has deliberately created an artificial and colourable devise for reducing its income offered for taxation through an arrangement of letter of credit and thus, the deduction claimed by the assessee on account of interest paid to the bank and also to its creditors are not allowable....

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HC directs Nodal Officer to consider form TRAN-I rectification request

Beauty Wares Vs Assistant Commissioner of CT & CE (Madras High Court)

Beauty Wares Vs Assistant Commissioner of CT & CE (Madras High Court) The petitioner has filed the writ petition for a mandamus to permit him to avail credit on the closing stock of input footwear available by rectifying Trans-I filed by them earlier. After considering the decision of Punjab and Haryana High Court held in […]...

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Tax Dues not barred by Insolvency Proceedings under IBC

Electrosteel Steels Limited Vs State of Jharkhand (Jharkhand High Court)

Electrosteel Steels Limited Vs State of Jharkhand (Jharkhand High Court) Facts The assessee company had challenged the garnishee order issued u/s 46 of the JVAT Act, asking the respondent Bank to pay into the Government Treasury, the sum of Rs.37,41,41,602/-, on account of tax / penalty due under the JVAT Act, from the assessee company, [...

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