high court judgments

GSTR 3B is not a statutory return- Press Release dated 18.10.18 set aside

Income Tax - Whether the return in Form GSTR-3B is a return required to be filed under Section 39 of the CGST Act/GGST Act; Whether the aforesaid press release is valid and in consonance with Section 16(4) of the CGST Act/GGST Act only if Form GSTR-3B is a return required to be filed under Section 39 of the CGST Act/GGST Act....

Can Dream11 Games be considered as Betting/Gambling for GST?

Income Tax - The activity of Dream11 Online fantasy Game is not illegal. It is not gambling or betting or wagering. The amount to be distributed to the winners is an Actionable Claim which is not Supply for the purpose of GST and hence, EXEMPT....

PIL against Dream 11 alleging evasion of GST dismissed by Bom HC

Income Tax - PIL against Dream 11 alleging evasion of GST dismissed by Bom HC : Game of skill and not Game of chance A Division Bench of the Bom HC has dismissed a PIL filed against online fantasy sports gaming portal Dream 11. The Petitioner, Gurdeep Singh Sacchar, had alleged large-scale evasion of GST by the Dream […]...

ITC on Construction against rent received from tenants- Allowed

Income Tax - Section 17(5)(d) of CGST Act, 2017 cannot be construed in a narrow sense as to disallow credit of Input goods or services used for construction / Development of immovable property (Shopping Mall in this case) against GST payable on rent received from tenants...

Tax deducted is income received U/s 198 of the IT Act

Income Tax - Whenever an amount deducted as tax at source becomes incapable of being being adjusted or counted towards tax payable, it acquired the character of an income. In such an event, it partake the character of any other income and is liable to be dealt with accordingly....

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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' ....

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 […]...

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...

Guidelines for accreditation of media personnel reporting: Delhi HC invite suggestions

Income Tax - The Delhi High Court has constituted a committee under the Chairpersonship of Justice (Retd.) Ruma Pal on the subject 'Media reporting in courts —balancing free press, fair trial and integrity of judicial proceedings.'...

Bombay HC bans mobile, cameras etc. inside Court Halls

Income Tax - All the parties/litigants and public at large are hereby informed that they shall not take mobile phones, cameras or audio/video recording devices and shall not record anything using them inside the Court Halls....

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Fake GST invoices: Circumstances under which bail can be granted

B. Banu Bee Vs State of Karnataka (Karnataka High Court) - B. Banu Bee Vs State of Karnataka (Karnataka High Court) This Court in the case of Sri. Avainash Aradhya Vs. the Commissioner of Central Tax in Criminal Petititon No.497/2019 c/w Criminal Petition No.498/2019 by order dated 18.2.2019 has elaborately discussed the provisions of law and other aspects ...

Goods without E-Way Bill cannot be detained without notice U/s. 129

Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) - Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) The writ-applicant is operating from the State of Tamil Nadu. It appears that the consignment of betel nuts was being transported from Vellor, State of Tamil Nadu, to Delhi. While the goods were in transit and passing through the State of ...

HC sets Aside GST AARA Order denying ITC on ‘Cash Carry’ Vehicles

C.M.S. Info Systems Ltd. Vs Commissioner, CGST (Bombay High Court) - C.M.S. Info Systems Ltd. Vs Commissioner, CGST, Mumbai East & Ors. (Bombay High Court) We find that the fundamental submission of the petitioner before the AARA was the fact that money would stand covered by the definition of ‘goods’ under Section 2(52) of the GST Act so long as the ...

Landmark Judgment: Benami Amendment Act, 2016 not applicable from retrospective effect: HC

Niharika Jain W/o Shri Andesh Jain Vs Union of India (Rajasthan High Court) - Court has no hesitation to hold that the Benami Amendment Act, 2016, amending the Principal Benami Act, 1988, enacted w.e.f. 1st November, 2016, i.e. the date determined by the Central Government in its wisdom for its enforcement; cannot have retrospective effect....

Income Tax Refund cannot be withheld for error in Computer System

M/s. Vodafone Idea Limited Vs DCIT (TDS) & Ors. (Bombay High Court) - High Court held that Income Tax Refund cannot be withheld by Income Tax Department for error in Computer System. It held that the computer system cannot override the factual aspects and if Income Tax refund is payable than whether the computer systems accepts or not, is of no consequence....

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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....

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...

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....

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...

Don’t rely merely on Head Notes / Placitum of Law Journals: HC

MEMO No. 649/2017 - (27/04/2017) - During the assessment of judgments of Judicial Officers, it is noticed that many Judicial Officers have reproduced the Head Note/Placitum from the relevant Journals relating to High Court/ Supreme Court judgments. Needless to mention that the Head Note is a creation of the Edition Board. ...

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