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Goods and Services Tax - This is with reference to judgment of Hon’ble Telangana High Court in the case of M/s. Megha Engineering & Infrastructures Ltd. v. Comm. of Central Tax, wherein, the petitioner filed a writ petition against the demand of interest for delay in filing GSTR 3B returns, on the ground that interest is to be calculated only on the ...
Read MoreGoods and Services Tax - CBDT is empowered to lay down broad guidelines for disposal of appeals by CIT(A). However, it cannot offer ‘incentives’ to CIT(A) for making enhancement and levying penalty. Such policy transgresses the exercise of quasi-judicial powers of the CIT(A) and is wholly impermissible and invalid under section 119 of the Act....
Read MoreGoods and Services Tax - TAX UPDATES – DECEMBER 2018 NEWS 1. CBDT vide Notification dated 06th December, 2018 notifies the norms for conversion of Branch of Foreign Banks in India into Subsidiary Company. [Notification No. 85/2018/F.No.370133 /34/2016-TPL] 2. CBDT vide Notification 06th December, 2018 further clarifies that no tax deduction at source u/s ...
Read MoreGoods and Services Tax - Bombay High Court has held that the mere fact that an agreement for sale of property is registered does not make it a conveyance, if such agreements is conditional and possession is not transferred to purchaser....
Read MoreGoods and Services Tax - High Court of Gujarat in the matter of Torrent Power Ltd. has given a verdict in favour of the assesee on validity of Circular No.34/8/2018-GST with regards to taxability of charges recovered for the activities directly connected with the distribution and transmission of electricity such as application fee, meter rent, testing fee, labour...
Read MoreGoods and Services 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 […]...
Read MoreGoods and Services 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...
Read MoreGoods and Services 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.'...
Read MoreGoods and Services 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....
Read MoreGoods and Services Tax - Bombay High court in a notice informed that No adjournments will be granted on the ground that papers or counsel duly instructed are not available....
Read MoreSafari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax (Orissa High Court) - Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax (Orissa High Court) The case of the petitioners is that the petitioners are mainly carrying on business activity of constructing shopping malls for the purpose of letting out of the same to numerous tenants and ...
Read MoreKrishna Yadav VS. The State Of Bihar (Patna High Court) - A petition under Article 226 and 227 of the Constitution of India or a tax reference can be filed in Hindi but it will have to be accompanied by an English version as well which shall be the authentic version of the petition for all legal purposes so long as the Notification dated 9th of May 1972 s...
Read MoreMkc Traders And Another Vs State of U.P. (Allahabad High Court) - Mkc Traders and Another Vs State of U.P. (Allahabad High Court) A perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the [&...
Read MorePr. CIT Vs West Bengal Housing Infrastructure Development Corporation Limited (Calcutta High Court) - The issue which falls for decision therefore is whether payment for delayed allotment of a plot of land by the Housing Board to an allottee will fall under the definition of ‘interest’ under section 2 (28A) of the Act....
Read MoreCIT Vs State Bank of India (Bombay High Court) - CIT Vs State Bank of India (Bombay High Court) Income Tax Appellate Tribunal (ITAT) has jurisdiction to examine a question of law, even though raised for the first time before the Tribunal, which arises from the facts as found by the authorities below and having a bearing on tax liability of assesse...
Read MoreF.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 MoreF.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 MoreNo. 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 MoreNo. 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...
Read MoreMEMO 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. ...
Read MoreSafari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax (Orissa High Court) -
Krishna Yadav VS. The State Of Bihar (Patna High Court) -
Mkc Traders And Another Vs State of U.P. (Allahabad High Court) -
Pr. CIT Vs West Bengal Housing Infrastructure Development Corporation Limited (Calcutta High Court) -
CIT Vs State Bank of India (Bombay High Court) -
Turner General Entertainment Networks India Pvt. Ltd. Vs ITO (Delhi High Court) -
M/s. Jayachandran Alloys (P) Ltd. Vs The Superintendent of GST and Central Excise (Madras High Court) -
M/s. R. K. International Vs Union of India (Allahabad High Court) -
M/s Neuvera Wellness Ventures Pvt Ltd Vs State of Gujarat (Gujarat High Court) -
M/s Bharti Airtel Limited Vs State Of Chhattisgarh (Chhatisgarh High Court) -
