high court judgments

Tax evasion cannot be presumed merely based on e-way bill expiry

Goods and Services Tax - The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No. 9688 of 2020 dated June 2, 2021] set aside the order in Form GST MOV-09 passed by the Revenue Department, imposing tax and penalty on the assessee due to the expiry of the e-way bill […]...

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GST Evasion: Bail rejected due to severity of allegations & conduct of assessee

Goods and Services Tax - Rejected anticipatory bail application due to severity of allegations and conduct of assessee In Directorate General of CGST Intelligence (Delhi East Unit) v. Saurav Gupta [Bail Application No. 1423/21 decided on July 28, 2021] Saurav Gupta (Respondent), 90% shareholder of M/s Saurav Beverages Private Limited (Company) filed anticipatory ...

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Burning Questions in GST with analysis of latest Judgements ( Part-I)

Goods and Services Tax - Introduction After four years of implementation of GST, many questions of law are yet unanswered. As Supreme Court of India has noted, ‘Laws must evolve with the times if societies are to progress’. There are many issues in GST which either requires judicial intervention or some concrete action from Parliament. In this article...

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Powers/Jurisdiction of Assessing Authorities for Reassessment u/s 147

Goods and Services Tax - Aban Offshore Limited Vs Addl. CIT (Madras High Court) Case Summary: – Facts of the case: ♦ The Assessee, Aban Offshore Limited, engaged in providing oil field services to various oil majors for offshore exploration and production of hydrocarbons in India and abroad, is a regular Assessee in terms of the provisions of the Indian [...

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Merely exercising option under composite scheme cannot prevent Revenue from GST recovery

Goods and Services Tax - Merely exercising option under composite scheme cannot prevent Revenue Department from demanding recovery of GST The Hon’ble Andhra Pradesh High Court in Godway Furnicrafts vs. the State of AP [Writ Petition No. 10350 of 2020, dated November 11, 2020] confirmed the demand for recovery of Goods and Services Tax (GST) by Revenue Departmen...

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Rajasthan High Court Restrains Bureau of Indian Standard from interfering use of Trade Mark by Cement Company

Goods and Services Tax - A writ petition is filed before Hon’ble Rajasthan High Court, Jodhpur while challenging the Circular dated 28.08.2020 being issued by the Bureau of Indian Standards(BIS). By virtue of the impugned circular, BIS has strictly directed the Cement Companies across the nation to not to use Registered TradeMarks which contains claims like ...

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Writ filed against Not allowing erstwhile Allahabad bank auditors to continue

Goods and Services Tax - Chartered Accountants Association filed writ against Indian Bank  for not allotting Statutory Audit for Financial Year 2020-21 to erstwhile Allahabad bank auditors. RBI is been made respondent to the writ....

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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....

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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...

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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...

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Delhi HC set aside order passed by AO as no personal hearing was granted to assessee

Naresh Kumar Goyal Vs National Faceless Assessment Center & Ors. (Delhi High Court) - Naresh Kumar Goyal Vs National Faceless Assessment Center & Ors. (Delhi High Court) Naresh Kumar Goyal (Petitioner) challenged the show cause notice and the draft assessment order both dated April 19, 2021, penalty notice dated May 20, 2021 (Notices) and the assessment order dated May 20, 2021 (...

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HC imposed cost on GST Department for non-appearance and non-filing of counter-affidavit

Anand and Anand Vs Union of India and Ors. (Delhi High Court) - Anand and Anand Vs Union of India and Ors. (Delhi High Court) Hon’ble High Court of Delhi imposed the cost of Rs. 20,000 on Audit-I and GST EAST for non-appearance and non-filing of the counter- affidavit. Stated that if the Respondent wishes to file a counter-affidavit, cost of Rs.20,000/- will h...

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Equal opportunity to secure justice could not be denied to any citizen

Mohammad Ahmad Khan Vs State Of U.P. & Another (Allahabad high court) - Mohammad Ahmad Khan Vs State of U.P. & Another (Allahabad high court) Heard Sri Sushil Kumar Singh, learned counsel for applicant, Sri A.Z.Khan, learned counsel for opposite party no.2 and Sri Yatindra Kumar Agnihotri, learned Additional Government Advocate for State. The instant application has...

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Amendment in TN VAT Act for rectification of an anomaly is retrospective: HC

Nezone Tubes Limited Vs The Assistant Commissioner (CT) (Madras High Court) - The Petitioner contended that the amendment was effected by way of rectification of an anomaly and therefore, it cannot be construed as a new policy. Thus, the benefit of ITC granted pursuant to the amendment is to be extended so as to cover the transactions took place prior to the insertion of the ...

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TDS cannot be recovered from Assessee for non-deposit by deductor

Ashok Kumar B. Chowatia Vs JCIT (TDS) (Madras High Court) - Recovery can only be made against deductor who is the assessee in default, to the extent tax was deducted by the deductor and not remitted to the Income-tax Department. To the extent tax was deducted by the second respondent and not remitted by the second respondent to the Income Tax Department, rec...

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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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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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Recent Posts in "high court judgments"

Tax evasion cannot be presumed merely based on e-way bill expiry

The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No. 9688 of 2020 dated June 2, 2021] set aside the order in Form GST MOV-09 passed by the Revenue Department, imposing tax and penalty on the assessee due to the expiry of the e-way bill […]...

Read More

Delhi HC set aside order passed by AO as no personal hearing was granted to assessee

Naresh Kumar Goyal Vs National Faceless Assessment Center & Ors. (Delhi High Court)

Naresh Kumar Goyal Vs National Faceless Assessment Center & Ors. (Delhi High Court) Naresh Kumar Goyal (Petitioner) challenged the show cause notice and the draft assessment order both dated April 19, 2021, penalty notice dated May 20, 2021 (Notices) and the assessment order dated May 20, 2021 (Impugned Order) passed by the Department...

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HC imposed cost on GST Department for non-appearance and non-filing of counter-affidavit

Anand and Anand Vs Union of India and Ors. (Delhi High Court)

Anand and Anand Vs Union of India and Ors. (Delhi High Court) Hon’ble High Court of Delhi imposed the cost of Rs. 20,000 on Audit-I and GST EAST for non-appearance and non-filing of the counter- affidavit. Stated that if the Respondent wishes to file a counter-affidavit, cost of Rs.20,000/- will have to be deposited with […]...

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GST Evasion: Bail rejected due to severity of allegations & conduct of assessee

Rejected anticipatory bail application due to severity of allegations and conduct of assessee In Directorate General of CGST Intelligence (Delhi East Unit) v. Saurav Gupta [Bail Application No. 1423/21 decided on July 28, 2021] Saurav Gupta (Respondent), 90% shareholder of M/s Saurav Beverages Private Limited (Company) filed anticipatory ...

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Equal opportunity to secure justice could not be denied to any citizen

Mohammad Ahmad Khan Vs State Of U.P. & Another (Allahabad high court)

Mohammad Ahmad Khan Vs State of U.P. & Another (Allahabad high court) Heard Sri Sushil Kumar Singh, learned counsel for applicant, Sri A.Z.Khan, learned counsel for opposite party no.2 and Sri Yatindra Kumar Agnihotri, learned Additional Government Advocate for State. The instant application has been moved by the applicant Mohammad Ah...

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Amendment in TN VAT Act for rectification of an anomaly is retrospective: HC

Nezone Tubes Limited Vs The Assistant Commissioner (CT) (Madras High Court)

The Petitioner contended that the amendment was effected by way of rectification of an anomaly and therefore, it cannot be construed as a new policy. Thus, the benefit of ITC granted pursuant to the amendment is to be extended so as to cover the transactions took place prior to the insertion of the amendment....

Read More

TDS cannot be recovered from Assessee for non-deposit by deductor

Ashok Kumar B. Chowatia Vs JCIT (TDS) (Madras High Court)

Recovery can only be made against deductor who is the assessee in default, to the extent tax was deducted by the deductor and not remitted to the Income-tax Department. To the extent tax was deducted by the second respondent and not remitted by the second respondent to the Income Tax Department, recovery can be only directed against the s...

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No appeal against ITAT order to be entertained in absence of substantial question of law

PCIT Vs. Bell Ceramics Ltd. (Gujarat High Court)

Since the findings recorded by ITAT being findings of fact, the appeal could not be entertained in absence of any substantial question of law being involved in the same, therefore, appeal of authority was dismissed....

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GST Search & Seizure by Inspector without authority of proper jurisdictional officer is unlawful

R. J. Trading Co. Vs Commissioner of CGST, Delhi North &

R. J. Trading Co. Vs Commissioner of CGST, Delhi North & Ors. (Delhi High Court) Search and Seizure carried out by the Inspector of CGST without authority of a proper jurisdictional officer is unlawful – Delhi High Court In case of R J Trading Company vs. Commissioner of CGST, Delhi (W.P.(C).4847/2021 it is held that […]...

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IT deduction cannot be claimed during section 153A Assessment if not claimed in original assessment proceedings

GMR Infrastructure Limited Vs DCIT (Karnataka High Court)

Assessment or re-assessment made in pursuance to Section 153A of the IT Act, is not a de novo assessment and therefore, it was not open to the Appellant to claim and be allowed deduction or allowance of expenditure which it had not claimed in the original assessment proceedings which in the case of the Appellant stood completed....

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