high court judgments

Opportunity of being heard shall be given before passing of any order by GST Authority

Goods and Services Tax - HC set aside the order imposing liability of Service tax along with interest & penalty and order in Form GST DRC-16 by the Assistant Commissioner for attachment of factory premises on the ground that no opportunity of personal hearing was given and held that one opportunity shall be given to appear and to defend the case....

Read More

Principle of unjust enrichment not applicable to pre-deposit made under protest during pendency of appeal

Goods and Services Tax - Amount deposited during the pendency of the appeals before the Hon’ble Supreme Court has to be construed as having paid under protest and has to be refunded without insisting on such importer or manufacturer satisfying the requirement of unjust enrichment as in the case of pre deposit....

Read More

Education ‘cess’ is a deductible Expenditure: Mumbai High court

Goods and Services Tax - Whether, for section Section 40(a)(ii), word ‘cess’ would be labeled as a ‘tax’ and hence accordingly, will not be allowed business expenditure....

Read More

Extension of due date for filing TAR/ITR – HC declined to interfere

Goods and Services Tax - High Court (HC) declined to interfere in the matter of extension of the due date for filing Tax Audit Report (TAR) and Income Tax Return (ITR) The Hon’ble Gujarat High Court in All Gujarat Federation of Tax Consultants v. Union of India [R/Special Civil Application No.  13653 and 660 of 2021, dated January 13, 2021] […]...

Read More

Take appropriate decision on extension of due date of filing ITR & TAR by 12.01.2021: Gujarat HC to CBDT

Goods and Services Tax - The Hon’ble High Court, Gujarat in the All Gujarat Federation of Tax Consultants v. Union of India [R/Special Civil Application No. 13653 of 2020 dated January 8, 2021] directed CBDT to take an appropriate decision for extension of the due date of filing income tax return (ITR) and Tax audit report (TAR) by January 12, […]...

Read More

All India Protest Call against GST/Income Tax Issues by WMTPA

Goods and Services Tax - Government is neither listening to representations submitted by various associations, nor listening to court direction in true spirit. In Covid 19 pandemic, all professionals and Trade, ignoring life and death risk, ensured that, India will stand again, paid taxes in lakh crores but it seems government doesn’t recognize us....

Read More

Extend due dates of GST, Income Tax & ROC Compliances

Goods and Services Tax - All India Joint Representation Committee for GST have filed representation by way of join petition of 24 GST and Trade Associations and 5226 signatories to the signature campaign considering short extension granted in connection with GSTR 9 & 9C for FY 1819 & FY 1920 , Income Tax Returns, Tax Audit and Transfer Pricing Reports [&h...

Read More

RTCA files writ in HC for Tax Audit Due date extension (Read Petition)

Goods and Services Tax - Rajasthan Tax Consultants Association  has filed a writ with Hon;ble Rajasthan High Court to direct the CBDT to decide the representation of the RTCA requesting extension  due date of filing of Tax Audit Report and Income-tax Return for the assessment year 2020-2021 till December 31, 2020. Relevant Text of the Petition is as follows:- T...

Read More

Caste system an impediment to choose suitable life partners: Gujarat HC

Goods and Services Tax - The origin of caste system in India was based on the vocation of the persons or group of persons. But gradually it embedded deep into the roots of our social system and values in as much the marriages were performed strictly within the caste and sometimes strictly amongst the sub castes. Times have changed and […]...

Read More

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

Goods and Services 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...

Read More

No penalty for non-declarations of concessional rate of tax in VAT/CST Registration Certificate

Mahindra & Mahindra Ltd. Vs Joint Commissioner (Madras High Court) - Proposal to levy penalty on the ground that assessee- dealer purchased SAP software at concessional rate of tax against C Form Declarations without having included the same in the registration certificate issued under the CST Act was made by an officer, who was not the officer, who passed the order ...

Read More

E-way bill not required for Watches of Rs. 449550 discounted to Rs. 8.99

Best Sellers (Cochin) Private Limited Vs Assistant State Tax Officer (Kerala High Court) - It is the case of the petitioner that the transportation was of a consignment of watches that had been supplied to him by the seller in Delhi at a discounted rate of Rs.8.99. It is seen that the transportation of the goods was accompanied by Ext.P4 tax invoice, where the supplier in Delhi had shown ...

Read More

GST Evasion Case: HC Grants Conditional Regular Bail

Basanat Pherumal Makhija Vs State Of Gujarat (Gujarat High Court) - The authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to issue warrant or take appropriate action in the matter....

Read More

SVLDR Scheme: Statement by Director during enquiry was admission of liability

Jai Sai Ram Mech & Tech India P Ltd Vs Union of India & Ors. (Bombay High Court) - Jai Sai Ram Mech & Tech India P Ltd Vs Union of India & Ors. (Bombay High Court) Sabka Vishwas (LDR) Scheme – Statement by Director during enquiry is admission of liability: The Bombay High Court has reiterated that for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme...

Read More

A person not become ineligible for SVLDR Scheme due to any inquiry /audit/investigation initiated after 01.09.2019

Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court) - Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court) The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 came into force w.e.f. 01.09.2019, thus any enquiry/audit/investigation initiated after aforesaid date cannot make any per...

Read More

Bombay HC to Resume Physical Hearings of Tax Matters from 01.12.2020

NA - (27/11/2020) - Hon’ble Judges to hear the matters physically at the Principal Seat at Bombay, on experimental basis with effect from 1st December 2020 to 10th January 2020 (Excluding Vacation) at 11.00 a.m to 1.30 p.m and 2.30 p.m. to 4.30 p.m....

Read More

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:...

Read More

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....

Read More

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...

Read More

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....

Read More

high court judgments’s Popular Posts

Recent Posts in "high court judgments"

No penalty for non-declarations of concessional rate of tax in VAT/CST Registration Certificate

Mahindra & Mahindra Ltd. Vs Joint Commissioner (Madras High Court)

Proposal to levy penalty on the ground that assessee- dealer purchased SAP software at concessional rate of tax against C Form Declarations without having included the same in the registration certificate issued under the CST Act was made by an officer, who was not the officer, who passed the order dated 30.1.2014, as there had been a tra...

Read More

Opportunity of being heard shall be given before passing of any order by GST Authority

HC set aside the order imposing liability of Service tax along with interest & penalty and order in Form GST DRC-16 by the Assistant Commissioner for attachment of factory premises on the ground that no opportunity of personal hearing was given and held that one opportunity shall be given to appear and to defend the case....

Read More

E-way bill not required for Watches of Rs. 449550 discounted to Rs. 8.99

Best Sellers (Cochin) Private Limited Vs Assistant State Tax Officer (Kerala High Court)

It is the case of the petitioner that the transportation was of a consignment of watches that had been supplied to him by the seller in Delhi at a discounted rate of Rs.8.99. It is seen that the transportation of the goods was accompanied by Ext.P4 tax invoice, where the supplier in Delhi had shown the actual price of the consignment of w...

Read More

GST Evasion Case: HC Grants Conditional Regular Bail

Basanat Pherumal Makhija Vs State Of Gujarat (Gujarat High Court)

The authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to issue warrant or take appropriate action in the matter....

Read More

SVLDR Scheme: Statement by Director during enquiry was admission of liability

Jai Sai Ram Mech & Tech India P Ltd Vs Union of India & Ors. (Bombay High Court)

Jai Sai Ram Mech & Tech India P Ltd Vs Union of India & Ors. (Bombay High Court) Sabka Vishwas (LDR) Scheme – Statement by Director during enquiry is admission of liability: The Bombay High Court has reiterated that for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the quantification need not be [...

Read More

A person not become ineligible for SVLDR Scheme due to any inquiry /audit/investigation initiated after 01.09.2019

Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court)

Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court) The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 came into force w.e.f. 01.09.2019, thus any enquiry/audit/investigation initiated after aforesaid date cannot make any person ineligible because period running fr...

Read More

HC removes matter from Board for Non-Wearing of mask by Lawyer

Kondiba Shankar Nikam (Deceased through LRS) Vs Balasaheb Kisan Bhosale (Bombay High Court)

Kondiba Shankar Nikam Vs Balasaheb Kisan Bhosale (Bombay High Court) In this case Learned counsel for the appellant has removed the mask despite guidelines. Standard Operating Procedure (SOP) for resumption of physical hearing at the Principal Seat, High Court of Bombay w.e.f. 11th January, 2021 contemplates Wearing of mask at all times, ...

Read More

HC directs U.P. RRDA to ensure reimbursement of GST to contractor

Maa Vindhya Vasini Constructions V. Sujit Kumar C.E.O (Allahabad High Court)

Maa Vindhya Vasini Constructions V. Sujit Kumar C.E.O (Allahabad High Court) The grievance of the applicant company is that despite deposit of GST from its own source, opposite parties failed to refund the applicant the tax component. Aggrieved, applicant approached this Court by filing a writ petition which came to be disposed of vide or...

Read More

Order of transfer passed without mala fide reason after giving proper Opportunity was valid

Dev Wines Sales Corporation Vs PCIT (Delhi High Court)

Dev Wines Sales Corporation Vs PCIT (Delhi High Court) An order of transfer is more in the nature of an administrative exercise of power and the scope of interference wherein in any case is limited and unless the administrative power is shown to have been exercised without authority under the law and/or for mala fide […]...

Read More

Penalty cannot be imposed for merely treating capital asset as Agricultural Land

Shri Babuji Jacob Vs ITO (Madras High Court)

Shri Babuji Jacob Vs ITO (Madras High Court) Admittedly, all the amounts were received by the assessee through banking channels and he had mentioned about the same in his return of income. The only mistake done by the assessee was to treat both the lands as agricultural lands. Once the notice under Section 143(3) of […]...

Read More

Browse All Categories

CA, CS, CMA (5,220)
Company Law (6,936)
Custom Duty (8,314)
DGFT (4,461)
Excise Duty (4,442)
Fema / RBI (4,561)
Finance (4,797)
Income Tax (36,025)
SEBI (3,839)
Service Tax (3,675)

Search Posts by Date

March 2021
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031