2 high court judgments

high court judgments

Section 43B applicability on Electricity Duty payable by Electricity Distributor

Goods and Services Tax - Whether Section 43B is applicable on Electricity Duty payable by the Licensee Assessee being Distributor of Power and Electricity – Recent Judicial Pronouncement Held by Hon’ble High Court of the State of Punjab & Haryana in the case of [2023] 146 taxmann.com 14 (Punjab & Haryana) Principal Commissioner of Income-tax V Dak...

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Cancellation of GST Registration without proper explanation is not sustainable

Goods and Services Tax - The Hon’ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II [W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022] held that revocation of the Goods and Service Tax (“GST”) registration without any explanation and only reason that the returns...

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ICAI has suo moto powers to initiate disciplinary actions against CAs without written complaint

Goods and Services Tax - HC held that ICAI can exercise Suo Moto powers and initiate disciplinary proceedings against its member Chartered Accountants without a written complaint....

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Decision of Higher Courts are binding on lower Authorities

Goods and Services Tax - In the course of litigations many times it has been seen that, particular matter under consideration has already been decided by the Hon`ble Supreme Court, and even after citing the same the lower authorities like adjudicating authorities or may be tribunal do not follow the same....

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Important Judgments related to IBC, 2016 – July- September, 2022

Goods and Services Tax - Supreme Court Judgments related to IBC, 2016 – July- September, 2022 Vidarbha Industries Power Limited Vs. Axis Bank Limited [Civil Appeal No. 4633 of 2021] The Hon’ble SC made the following observations: When AA is satisfied that a default has occurred and the application of an FC is complete in all respects as per requirements, [&he...

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GST payable on interest component of EMI of Credit Card loan: Calcutta HC

Goods and Services Tax - HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder of a valid Citi Bank Credit Card issued by the respondent no. 1/Bank. He was granted an instant loan by the Bank at a specified rate of interest above the credit limit. […]...

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Gurugugram CA arrest by GST Dept. – Submission by Dept. in Court

Goods and Services Tax - CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e)(f) CGST Act 2017 Date of Arrest: 18.05.2022 Involvement: lllegal availment of GST refund amounting to Rs. 7,60,89,626/- File No. GEXCOM/AEVRFN/77/2022 AE-O/OCOMMR-CGST-GURUGRAM APPLICATION SEEKING 14 DAYS JUD...

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Delhi HC Issues Practice Directions to Dispense with Physical Signatures on Daily Court Orders

Goods and Services Tax - In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the judicial cases which are digitally signed either by the Hon’ble the Chief Justice/Hon’ble the Acting Chief Justice, Hon’ble Judges or their Private Secretary/designated officer and by officers holding cou...

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Delhi HC admits petition questioning provision overruling SC Judgment in Canon India case

Goods and Services Tax - Delhi High Court admits petition questioning Validity of provisions in Finance Act 2022 which overruled landmark Judgment of Supreme Court in Canon India case On 07.04.2022, the Delhi High Court admitted a petition challenging validity of provisions contained in the Finance Act 2022 to overrule the judgment of Supreme Court in Canon Indi...

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Raj HC issued notice on constitutional validity of Section 194N

Goods and Services Tax - The Rajasthan High Court, Jaipur in the matter of, Abhay Singla v. Union of India, has recently issued notice in a public interest litigation challenging the constitutionality of Section 194N of the Income Tax Act, 1961....

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HC rejects pre-arrest bail – Production of fraudulent documents & NOC while obtaining GST registration

Bal Mukund Vaishnav Vs State of Maharashtra (Bombay High Court) - Bal Mukund Vaishnav Vs State of Maharashtra (Bombay High Court) The allegation in the present case is not merely that the applicant has evaded payment of tax or falsified financial records or produce fake accounts or furnished any false information with an intention to evade payment of tax. The all...

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Penalty on ITC on bogus tax invoices: HC set-aside order passed

Hind Aluminium Company Vs Assistant Commissioner (ST) Hosur (North - I) Assessment Circle (Madras High Court) - Penalty for claiming input tax credit based on bogus tax invoices / debit notes - On a prima facie consideration, the show cause notice sent to the petitioner by the respondents is also bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in t...

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41 Minute delay in delivery- E-Way bill expired – Tax penalty imposed –  HC Set-aside

Karan Singh Vs State of West Bengal & Ors. (Calcutta High Court) - Karan Singh Vs State of West Bengal & Ors. (Calcutta High Court) In the instant case, the consignment (GSV) transported from Pune, Maharashtra to Malli Bazar, Darjeeling. There was delay of only 41 minutes in delivering the consignment. The petitioner has made out a ground that the destination, ...

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Alternative remedy against order not applicable when SCN is issued in violation of principles of natural justice

Santosh Kumar Roy Vs State of Jharkhand & Ors. (Jharkhand High Court) - Held that, stating specific charges in the SCN is part of due procedure and fair play in action which are essential requirements of rule of law and has its genesis in Article 14 of the Constitution of India and since the principles of natural justice is not complied with, the ground of alternative r...

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ED power confined to offense of money laundering

Prakash Industries Limited Vs Union of India (Delhi High Court) - Delhi High Court held that power of Enforcement Directorate (ED) stands confined to the offense of money laundering as defined in terms of Prevention of Money Laundering Act, 2002....

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Instructions for AO after Adverse observations of Allahabad HC

Instruction No. Pr. CCIT/KNP/JCIT(T&J)/5(17)/2022-23/2816 - (07/08/2022) - Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civil Misc. Writ Petition (Tax) No. 723 of 2022 in the case of S.R. Cold Storage Vs. Union of India and others. OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX UP (...

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Delhi HC exempts lawyers from wearing gowns

Order No.4506/G-11/Genl/DHC - (25/02/2022) - Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till further orders. A notice in this regard was issued by the Registrar General of the High Court today. HIGH COURT Of DELHI NEW DELHI No.4506/G-11/Genl/DHC Dated: 25-02-2022. NO...

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Delhi HC Permits Service of Notice & Summons via Whatsapp/Email/Fax Amid Covid 19

Notification No: 7757-X/PSA/R&D/DHC - (16/04/2021) - Till further orders, all documents/ not summons/Daks through physical mode be dispensed with, except where there, is a specific order to that effect by the Hon'ble Court, and that such service be instead permitted to be effected through e-mail/fax/whatsapp....

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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....

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Tripura HC allows use of A4 size paper

(01/01/1970) - 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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Recent Posts in "high court judgments"

HC rejects pre-arrest bail – Production of fraudulent documents & NOC while obtaining GST registration

Bal Mukund Vaishnav Vs State of Maharashtra (Bombay High Court)

Bal Mukund Vaishnav Vs State of Maharashtra (Bombay High Court) The allegation in the present case is not merely that the applicant has evaded payment of tax or falsified financial records or produce fake accounts or furnished any false information with an intention to evade payment of tax. The allegation is that the applicant has produc...

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Penalty on ITC on bogus tax invoices: HC set-aside order passed

Hind Aluminium Company Vs Assistant Commissioner (ST) Hosur (North - I) Assessment Circle (Madras High Court)

Penalty for claiming input tax credit based on bogus tax invoices / debit notes - On a prima facie consideration, the show cause notice sent to the petitioner by the respondents is also bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in the said show cause notice....

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41 Minute delay in delivery- E-Way bill expired – Tax penalty imposed –  HC Set-aside

Karan Singh Vs State of West Bengal & Ors. (Calcutta High Court)

Karan Singh Vs State of West Bengal & Ors. (Calcutta High Court) In the instant case, the consignment (GSV) transported from Pune, Maharashtra to Malli Bazar, Darjeeling. There was delay of only 41 minutes in delivering the consignment. The petitioner has made out a ground that the destination, Malli Bazar in Darjeeling is situated at...

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Alternative remedy against order not applicable when SCN is issued in violation of principles of natural justice

Santosh Kumar Roy Vs State of Jharkhand & Ors. (Jharkhand High Court)

Held that, stating specific charges in the SCN is part of due procedure and fair play in action which are essential requirements of rule of law and has its genesis in Article 14 of the Constitution of India and since the principles of natural justice is not complied with, the ground of alternative remedy is not acceptable. Remanded back t...

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ED power confined to offense of money laundering

Prakash Industries Limited Vs Union of India (Delhi High Court)

Delhi High Court held that power of Enforcement Directorate (ED) stands confined to the offense of money laundering as defined in terms of Prevention of Money Laundering Act, 2002....

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Customs Act: HC grants bail to accused as Gold Value was than less Rs. 1 Crore

Ronak Soni Son of Hariram soni Vs Union of India (Rajasthan High Court)

Ronak Soni Son of Hariram soni Vs Union of India (Rajasthan High Court) The accused person Mr. Ronak Soni while coming from Kolkata to Jaipur (via train) was intercepted by officials of DRI on 27.10.2022 and he was found carrying gold weighing 1872 grams of gold valued at Rs. approx 97 lacs. However, on the […]...

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Application for issuing summons to tax authorities to produce documents of complainant allowable

Ritika Industries Vs State of Maharashtra (Bombay High Court)

Bombay High Court held that an application u/s. 91 of the Code of Criminal Procedure praying for issuance of summons to income tax authorities to produce documents in respect of Income Tax Return, balance sheet etc. of the complainant is allowable as accused suspects that copies provided by complainant are not genuine....

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HC cannot condone delay in GST appeal if filed beyond maximum stipulated time limit

Hemasri Enterprises Vs Appellate Authority / Deputy Commissioner (ST) (FAC) GST-Appeal (Madras High Court)

High Court while exercising powers under Article 226 of Constitution of India, does not have power to condone delay when statutory appeal filed under section 107 of GST Act is beyond maximum time limit stipulated ...

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GST Appeal: There cannot be any condonation beyond the cap or belated period

Ramanujan Venkatesan Vs Joint Commissioner (Appeals- II) (Madras High Court)

Ramanujan Venkatesan Vs Joint Commissioner (Appeals- II) (Madras High Court) In this case date of communication to  writ petitioner qua the GST Registration cancellation order is 08.03.2022. Three months therefrom elapsed on 08.06.2022 i.e., the prescribed period qua Section 107 of CG&ST Act elapsed on 08.06.2022. Condonable period o...

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GST search, seizure- HC dismisses writ – validity of panchnama under consideration – efficacious remedy

Ashoo Road Lines Vs Union of India (Madhya Pradesh HC)

Ashoo Road Lines Vs Union of India (Madhya Pradesh HC) HC held that Since a show cause notice dated 04.12.2020 has been issued to the petitioner and others in which the validity of the panchnama is under consideration, hence the petitioner is having efficacious remedy to contest the show cause notice before the adjudicating authority. [&h...

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