high court judgments

Summary of Orders related to IBC 2016 passed by IBBI, NCLT, NCLAT, HC & SC

Goods and Services Tax - Summary of Orders related to IBC 2016 passed by IBBI, NCLT, NCLAT, HC & SC during July to September 2020 Orders by Supreme Court M/s Marathe Hospitality Vs. Mahesh Surekha & Ors. [SLP (C) No. 8139/2020] The petitioner filed an appeal before the NCLAT. However, the NCLAT closed its functioning as one of its employees […]...

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Inability To Do Household Work – Ground Of Cruelty For Seeking Divorce?

Goods and Services Tax - A women’s place in the marriage has been the cause of many matrimonial disputes. What is expected of a wife/daughter-in-law poses a problem in maintaining a healthy marriage. With the passage of time, the norms of society have changed and women no longer belong in the households only....

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Midnight GST Summons for on spot examination & other Issues

Goods and Services Tax - Observations of Telangana High Court in Agarwal Foundries Private Limited Rama Towers Vs Union of India pronounced on 06-11-2020 in a case where both revenue and assesse made counter allegations of physical assault on each other on various issues as under: a) Whether midnight summons can be issued for on spot examination ? It was [&hellip...

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GST Intelligence Department cannot resort to physical violence

Goods and Services Tax - Officials belonging to GST Intelligence Department cannot resort to physical violence while conducting interrogation of Petitioners and their employees in connection with inquiry proceedings...

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Interest to be charged on Net Tax liability w.e.f July 01, 2017

Goods and Services Tax - The Hon’ble Madras High Court in the case of M/s. Maansarovar Motors Private Limited v. The Assistant Commissioner and Others [W.P. No. 4468 of 2020, dated 29 September, 2020] has set aside orders for levying interest on input tax credit (“ITC”) as applied on delayed payment in line with GST Council’s resolution of levying interes...

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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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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 […]...

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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...

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Compilation of Income Tax Case Laws for Departmental Officers

Goods and Services Tax - ‘Decision Kit for Departmental Officers’ is brought out for the use of the Officers of the Department. This is compiled by Shri Y.V.S.T.Sai, I.R.S., Commissioner of Income Tax, Hyderabad. This compilation book would serve as a ready reference and handy tool to the Officers of the Department in their core functions. As it is often [&he...

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Desist addressing as ‘My Lord’ & ‘Your Lordship’: Rajasthan HC

Goods and Services 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' ....

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No GST on value of by-products i.e., broken rice, bran & husk by treating as part of milling charges: HC

Shiridi Sainadh Industries Vs Deputy Commissioner ST INT (Andhra Pradesh High Court) - Shiridi Sainadh Industries Vs Deputy Commissioner ST INT (Andhra Pradesh High Court) Writ Petition is allowed and the impugned Assessment Order passed by the 1st respondent vide Ref. No.CGST/ 2017-18/05 dated 29.10.2018 in so far as it relates to the levy of GST on the value of by-products i.e., bro...

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Sales against Opening stock accepted by department cannot be treated as unexplained income

PCIT Vs Akshit Kumar (Delhi High Court) - PCIT Vs Akshit Kumar (Delhi High Court) ITAT observed that in the impugned AY 2014-15, the audited balance-sheet reflected an opening stock of Rs. 19,53,29,660/- which stood accepted by the Department either under the scrutiny proceedings or by not selecting the return for scrutiny or by not taking ...

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Section 142(1) obliges SCN under GST to be uploaded on website: HC

Ram Prasad Sharma Vs. Chief Commissioner and another (Madhya Pradesh High Court) - Ram Prasad Sharma Vs. Chief Commissioner and another (Madhya Pradesh High Court) petitioner has drawn the attention of this Court to the provision of Rule 142(1) of CGST Act to contend that the said provision statutarily obliges the revenue department to communicate show-cause notice/order by upload...

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HC permits common trial of 3 cases of not declaring foreign account

Paraminder Singh Kalra Vs CIT (Delhi High Court) - The genesis of trial of three petitions before the trial court is the complaint bearing CC No.511538/16 (Old CC No.131/2014), under Section 276-D of the Income Tax Act dated 28th February, 2015 and the other two complaints rest on the same. Whether the petitioner is holding a foreign account or not ...

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Rajasthan HC grants bail to person accused of wrongfully availing ITC under GST

Subhash Chandra Tyagi Vs Directorate General Of Goods And Service Tax (Rajasthan High Court) - Subhash Chandra Tyagi Vs Directorate General Of Goods And Service Tax (Rajasthan High Court) The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Criminal Complaint No. DGGI /320/ Gr.I/ INV/ GST/ SCT/ 15/2019 registered at Chief Me...

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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

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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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....

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No GST on value of by-products i.e., broken rice, bran & husk by treating as part of milling charges: HC

Shiridi Sainadh Industries Vs Deputy Commissioner ST INT (Andhra Pradesh High Court)

Shiridi Sainadh Industries Vs Deputy Commissioner ST INT (Andhra Pradesh High Court) Writ Petition is allowed and the impugned Assessment Order passed by the 1st respondent vide Ref. No.CGST/ 2017-18/05 dated 29.10.2018 in so far as it relates to the levy of GST on the value of by-products i.e., broken rice, bran and husk treating [&helli...

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Sales against Opening stock accepted by department cannot be treated as unexplained income

PCIT Vs Akshit Kumar (Delhi High Court)

PCIT Vs Akshit Kumar (Delhi High Court) ITAT observed that in the impugned AY 2014-15, the audited balance-sheet reflected an opening stock of Rs. 19,53,29,660/- which stood accepted by the Department either under the scrutiny proceedings or by not selecting the return for scrutiny or by not taking any action to disturb such returned inco...

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Section 142(1) obliges SCN under GST to be uploaded on website: HC

Ram Prasad Sharma Vs. Chief Commissioner and another (Madhya Pradesh High Court)

Ram Prasad Sharma Vs. Chief Commissioner and another (Madhya Pradesh High Court) petitioner has drawn the attention of this Court to the provision of Rule 142(1) of CGST Act to contend that the said provision statutarily obliges the revenue department to communicate show-cause notice/order by uploading the same on the website of revenue s...

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HC permits common trial of 3 cases of not declaring foreign account

Paraminder Singh Kalra Vs CIT (Delhi High Court)

The genesis of trial of three petitions before the trial court is the complaint bearing CC No.511538/16 (Old CC No.131/2014), under Section 276-D of the Income Tax Act dated 28th February, 2015 and the other two complaints rest on the same. Whether the petitioner is holding a foreign account or not is a matter of trial in the first compla...

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Rajasthan HC grants bail to person accused of wrongfully availing ITC under GST

Subhash Chandra Tyagi Vs Directorate General Of Goods And Service Tax (Rajasthan High Court)

Subhash Chandra Tyagi Vs Directorate General Of Goods And Service Tax (Rajasthan High Court) The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Criminal Complaint No. DGGI /320/ Gr.I/ INV/ GST/ SCT/ 15/2019 registered at Chief Metropolitan Magistrate (Economic Offences...

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2G Spectrum Case: Delhi HC dismisses plea filed by A Raja

The Joint Director, Directorate of Enforcement Vs A. Raja & Ors (Delhi High Court)

The Joint Director, Directorate of Enforcement Vs A. Raja & Ors (Delhi High Court) 1. The application Crl.M.A. 10885/2020 is filed by respondent No.17- M/s Conwood Construction & Developers (P) Ltd. and Crl.M.A. 12520/2020 is filed by respondent No.15- M/s Dynamix Realty. The applicants are seeking modification of the ex parte ad ...

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Summary of Orders related to IBC 2016 passed by IBBI, NCLT, NCLAT, HC & SC

Summary of Orders related to IBC 2016 passed by IBBI, NCLT, NCLAT, HC & SC during July to September 2020 Orders by Supreme Court M/s Marathe Hospitality Vs. Mahesh Surekha & Ors. [SLP (C) No. 8139/2020] The petitioner filed an appeal before the NCLAT. However, the NCLAT closed its functioning as one of its employees […]...

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Posted Under: Income Tax |

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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Refund for Export of Goods Can’t be Rejected Merely for export of Goods through Foreign Post Office

Medical Bureau Vs Commissioner of Central Goods And Services Tax Delhi North & Ors. (Delhi High Court)

The issue under consideration is whether the denial of the refund to the petitioner against exports of goods outside India on the sole ground that petitioner had exported goods through Foreign Post Offices is justified in law?...

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HC Again Rejects Petition by CA seeking to direct Institute of Cost Accountants to use acronym ‘ICOAI’ instead of ‘ICAI’

V. Venkata Sivakumar Vs Institute of Cost Accountants of India (Madras High Court)

The issue under consideration is whether the petition filed by the CA for seeking to direct the Institute of Cost Accountants of India to use the acronym ‘ICOAI’ instead of ‘ICAI’ will be sustain by the High Court?...

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PIL challenging constitution of AAR – HC issues Notice to Government

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court)

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in a PIL filed by CA Rajendra Kumar Duggar wherein the petitioner has challenged the constitution of the Authority of Advance Ruling and Appellate Authority for Advance Ruling constituted ...

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HC Grant Petitioner Opportunity to file Representation Regarding Refund of Excess Payment of Tax

Sun Pharma Laboratories Limited Vs Union of India (Sikkim High Court)

The present petition is filed to seek refund of excess payment of tax, if payment was made through ITC. HC grant the petitioner an opportunity to explain its stand on GSTR-1 and GSTR-3B as also the Circulars....

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Interest accrued on NPA not taxable in computation of Taxable Income of Bank

CIT Vs Davangere District Central Co-Operative Bank Limited (Karnataka High Court)

The issue under consideration is whether Tribunal is right in deleting the interest accrued on non performing assets from the computation of taxable income for the assessment year under consideration despite the assessee maintaining mercantile system of accounting?...

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Show Cause Notices to Taxpayers Under GST Act Mandatory to Upload on Website – Mere E-Mail is not Suffice

Akash Garg Vs State of M.P. (Madhya Pradesh High Court)

Akash Garg Vs State of M.P. (Madhya Pradesh High Court) Show Cause Notices (SCN) to Taxpayers Under GST Act Mandatory to Upload on Website – Mere E-Mail is not Suffice 1. The Honourable Madhya Pradesh Court in case of Akash Garg Vs State of M.P, vide order dated 19.11.2020 held that statutory procedure prescribed for […]...

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Delhi HC Restricts Penalty Imposed by Revenue on Tata Teleservices Ltd

Tata Teleservices Ltd. Vs Principal Commissioner of Income Tax (Delhi High Court)

The present writ petitions have been filed challenging orders issued by respondent authority whereby the penalty demand of Rs.293,28,50,153 for the assessment years 2006-07, 2007-08, 2008-09, 2009-10, and 2010-11 stayed subject to payment of 20% of the said amount....

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HC refuses to Prematurely pronounce in case related to Transfer Pricing

Hyundai Motor India Ltd. Vs Secretary, Income Tax Department (Madras High Court)

The issue under consideration is whether the writ petition filed against the order of DRP rather than first go for appeal before tribunal is justified in law?...

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Physically record statement in alleged GST evasion case: HC directs Byju’s CFO

P V Rao Vs Senior Intelligence Officer, Directorate General Of GST Intelligence & Ors. (Delhi High Court)

The present petition is filed to seek a writ of Mandamus to direct Respondent No. 1, the Senior Intelligence Officer, Director General of GST Intelligence (“DGGSTI”) to allow the Petitioner to tender his statement and adduce evidence through video conferencing, in relation to a summon issued under Section 70 of the CGST Act, 2017. ...

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DGGI Refused to Grant Bail to Person Accused of GST Evasion

Satender Kumar Singla Vs. Directorate General GST Intelligence (DGGI) (Rohtak Court)

Present petition is filed to seek bail to the person accused of establishing bogus firms & issuing only invoices without actual supply....

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No TDS u/s 194I on Payment for Acquisition of Leasehold Rights over Immovable Property

Nagarjuna Oil Corporation Ltd. Vs ACIT (Madras High Court)

The issue under consideration is whether payment for the acquisition of leasehold rights over immovable property is rental income and hence eligible for TDS u/s 194I ?...

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HC Allows Petitioner Retrospective Registration under Tamil Nadu GST

Tvl. Lourdes Matha Cashew Industries Vs Union of India (Madras High Court)

HC Allows Petitioner Retrospective Registration under Tamil Nadu GST. Court directs the respondents to consider the petitioner's representation, dated 14.09.2020 seeking for validation of his registration from 01.07.2017 itself and pass final orders on merits and in accordance with law....

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If Registered with GST Liable to file GST Return despite Not Liable to Pay GST

Joy Mathew Vs Union of India (Kerala High Court)

The present writ petition is based on the facts that owing to the advent of the new GST regime in case petitioner who is registered with GST is of the view that, is not liable to pay tax for these period need not file GST returns showing nil, but the provisions of the Act envisages requirement of filing returns....

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Money Transferred to Unregistered Trust cannot be treated as applied for Charitable Purpose

Maharaja Ranjit Singh War Museum Society Vs CIT (Punjab And Haryana)

Where the assessee transferred accumulated funds to unregistered trust then it was clear violation of Explanation to section 11(2) and clause (d) in sub-section (3) of section 11 and therefore same cannot be treated as applied for charitable purpose. Amount so transferred was thus liable to addition in the hands of the assessee-trust....

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HC upheld GST Registration Cancellation on Failure of Appellant to pay Tax Installments

Magnamind Ventures (P) Ltd. Vs State of Kerala (Kerala High Court)

Kerala High Court cancelled the GST registration of the Appellant since they have not deposited the payment of Central Goods and Services Tax(CGST) and also the State Goods and Services Tax (SGST) from year 2017 onwards till the date of hearing....

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No Privacy right violation when matter already in Public Domain- HC allows release of Telugu film ‘Murder’

Ramgopal Varma and Another Vs Perumalla Amrutha (Telangana High Court)

Ramgopal Varma and Another Vs Perumalla Amrutha (Telangana High Court) No doubt a person undoubtedly has a right to privacy in relation to her family, marriage, procreation, motherhood and child-bearing and none can publish anything concerned with these matters without his/her consent. Yet, there is an exception to the said rule i.e., tha...

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Employee Who Retired on 31st not eligible to Increment due on 1st of Next Month

Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court)

Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court) The petitioner, a Junior Basic Teacher, with 01.03.1958 as his date of birth was due for superannuation on 29.02.2016. The date of his annual increment was 1st March of every year. He being a State awardee was granted an extension of one […]...

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In absence of order by Adjudicating Authority within 180 days, Provisional Attachment Order under PMLA ceases to have effect

Vikas WSP Ltd. & Ors. Vs Directorate Enforcement & Anr. (Delhi High Court)

Vikas WSP Ltd. & Ors. Vs Directorate Enforcement & Anr. (Delhi High Court) Sub-section (1) of Section 5 of the Prevention of Money Laundering Act, 2002 (ACT) empowers the Director or any other officer not below the rank of the Deputy Director authorized by the Director of Enforcement in this regard, to pass an order […]...

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HC remanded back the matter to CIC as order was passed without discussing the issue

S R Dass Vs CPIO and Nodal Officer (Delhi High Court)

S R Dass Vs Cpio And Nodal Officer (Delhi High Court) The learned counsels for the respondents, however, again reiterates that the documents of a third party are exempted from disclosure under Section 8(1)(d) of the Act. They submit that a reply on the similar terms had also been issued to the petitioner vide letter […]...

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HC imposes cost on DGFT officer for passing order without any application of mind

Nautilus Metal Crafts Pvt. Ltd. Vs Joint Director General of Foreign Trade (Delhi High Court)

Nautilus Metal Crafts Pvt. Ltd. Vs Joint Director General of Foreign Trade (Delhi High Court) The Show Cause Notice was for ‘availing Special MEIS benefits fraudulently by mis-declaration and forgery of documents’. The petitioner in its reply had categorically submitted that it had not claimed or submitted any documents for gr...

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HC restrains Revenue from recovering service tax refunded on foreign agency commission prior to 18.04.2006

Uniroyal Marine Exports Ltd. Vs Commissioner of Central Excise (Kerala High Court)

The appeal is disposed of, answering the questions of law in favour of the Revenue; but restraining the respondent-Revenue from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as 'Business Auxiliary service' prior to 18.04.2006. Parties are le...

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Vijaya Bank can claim Section 36(1)(viii) deduction as Financial Corporation

CIT Vs Vijaya Bank (Karnataka High Court)

CIT Vs Vijaya Bank (Karnataka High Court) Learned counsel for the revenue submitted that prior to amendment with effect from 01.04.2008, benefit of Section 36(1)(viii) of the Act was not available to a Banking Company and therefore, the assessee is not entitled to claim deduction under Section 36(1)(viii) of the Act. It is further submitt...

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Prosecution can be launched before Income Tax Assessment completion : HC

Rohit Kumar Nemchand Piparia Vs Deputy Director of Income Tax (Madras High Court)

Prosecution proceedings were separate and distinct from the assessment or re­assessment proceedings. There was no requirement under the Act that the assessment proceedings should be completed before launching prosecution. HC refused to quash prosecution for the compounding of offense under Section 276C(1) of Income Tax Act....

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Service Tax will not form part of aggregate amount for section 44BB

BAKR Hughes Singapore PTE Vs Addl. Director of Income Tax International Taxation (Uttarakhand High Court)

The issue under consideration is whether amount of service tax being statutory levy, received by assessee from its customers was to be included in calculating the aggregate amount referred to in sub-section (2) of Section 44BB of the Act?...

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GST order passed is bad in law if mandatory procedures not followed

Shri Shyam Baba Edible Oils Vs Chief Commissioner and another (Madhya Pradesh High Court)

Shri Shyam Baba Edible Oils Vs Chief Commissioner and another (Madhya Pradesh High Court) In the case of Shri Shyam Baba Edible Oils Vs Chief Commissioner and another it was held by Madhya Pradesh High Court that If mandatory procedures as per rule not followed the orders passed are bad in law under GST. It […]...

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Notice issued in challenge to constitutional validity & vires of 16(4) of CGST Act 2017/WBGST Act 2017 by Calcutta HC

Rainbow Infrastructure Private Limited & Anr Vs Assistant Commissioner (Calcutta High Court)

Rainbow Infrastructure Private Limited & Anr Vs Assistant Commissioner (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in the matter of Latika Ghosh Vs ACST, Raiganj Charge & others, W.P. A. No. 7272  of 2020, in the matter of Rainbow Infrastructure Pvt. Ltd. Vs. ACST, Barrackp...

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HC allows filing of GST returns without paying entire admitted tax: Allows payment in Installment

Pazhodiyum Food Ventures Vs Supritendent Commercial Taxes (Kerala High Court)

Pazhodiyum Food Ventures Vs Supritendent Commercial Taxes (Kerala High Court) The petitioner is a private limited company registered as a service provider under the Goods and Service Tax Act. In the Writ Petition it is the case of the petitioner that while he intends to pay the arrears of tax due for the assessment year […]...

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Court grants Bail to person alleged of taking Fake ITC Credit

Ashish Aggrawal Vs CGST (Patiala House Court)

No doubt, economic offences should be dealt with sternly, however mere allegations of economic offence does not dis-entitled any person from seeking personal liberty unless there are overwhelming material against such person. In the present case, no money trail has been brought on record which shows that accused Ashish Aggawal is the ulti...

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HC set aside Tribunal order for failure to records that finding of AO was erroneous

PCIT Vs Rakesh Sarin (Madras High Court)

Court under Section 260A would not interfere with the Tribunal's finding of fact could not be applied to the facts of case because the Tribunal did not record any finding of fact that the finding of fact recorded by AO was erroneous and not borne out by records. Thus, the order passed by Tribunal for not calculating the undisclosed income...

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IT Department cannot access data of other clients of a CA if search related to one particular client

S.R. Batliboi & Co. Vs Department of Income Tax (Investigation) (Delhi High Court)

S.R. Batliboi & Co. Vs Department of Income Tax (Investigation) (Delhi High Court) Conclusion: If apparently reliable material could not be directly used against an assessee solely because it was not collected during a Search of that assessee, a fortiori, material palpably concerning a third party with no connection with the raided pa...

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HC rejects excise duty claim under Section 11B of Chennai Petroleum

Chennai Petroleum Corporation Ltd. Vs Commissioner of GST & Central Excise (Madras High Court)

Chennai Petroleum Corporation Ltd. Vs Commissioner of GST & Central Excise (Madras High Court) (a) The scheme of the Act contained in Section 11B of the Act read with other relevant provisions of the Central Excise Act as it then prevailed before the introduction of GST regime with effect from 1 July 2017, with regard […]...

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In Section 263 Assessment AO cannot go beyond Directions of CIT: Madras HC

CIT Vs Lakshmi Machine Works Ltd. (Madras High Court)

CIT Vs Lakshmi Machine Works Ltd. (Madras High Court) The issue under consideration is whether the AO can go beyond the directions of CIT, even though during the course of fresh assessment proceedings, it is open to the AO to examine any items other than specific item ? High Court states that, the jurisdiction exercised […]...

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HC Rejects proposed amendment in writ by Sun Pharma seeking Refund of Full CGST & 50% of IGST

Sun Pharma Laboratories Limited Vs Union of India and Others (Sikkim High Court)

Sun Pharma Laboratories Limited Vs Union of India and Others (Sikkim High Court) The instant petition is filed to seek the refund of full Central Goods and Service Tax (CGST) and 50% of Integrated Goods and Service Tax (IGST) paid through the electronic cash ledger. Petitioner seeks to challenge the vires of Section 174(2)(c) of […...

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Tax, Interest, or Penalty under GST cannot be imposed without giving opportunity of being heard to Assessee

Sanchar Telesystems Limited Vs Commercial Tax Officer (Karnataka High Court)

The issue under consideration is whether Commercial Tax Officer is correct in initiating proceedings under section 129 for detaining vehicles, imposing tax, penalty, and interest?...

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Detention of goods & vehicle under GST: HC explains Provisions of Section 129 & 130

Gokul P.G. Vs State of Kerala (High Court of Kerala at Ernakulam)

Gokul P.G. Vs State of Kerala (High Court of Kerala at Ernakulam) Sections 129 and 130 are independent provisions, and that, while a detention of goods and vehicle under Section 129 could entail proceedings under Section 130, in situations where the detained goods/vehicle are not cleared by the owners thereof within a period of 14 [&helli...

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Providing Information regarding ongoing Income Tax investigation to informer is not appropriate: HC

Principal Director, Income Tax (Investigation) Vs Rajiv Yaduvanshi & Ors. (Delhi High Court)

Principal Director, Income Tax Vs Rajiv Yaduvanshi (Delhi High Court) Moreover, in cases pertaining to Tax evasion petitions like the present case, this Court also exercises its powers sparingly and it is a well-settled principle that only the broad outcome of the Tax evasion petition may be communicated to the complainant, that too upon ...

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Municipal tax levied on advertisement hoardings in private properties post GST Implementation is valid: HC

Selvel Media Services Private Ltd. Vs Municipal of the City of Ahmadabad (Gujarat High Court)

Selvel Media Services Private Ltd. Vs Municipal of the City of Ahmadabad (Gujarat High Court) Issues- By this petition under the Articles 226 and 227 of the Constitution of India, the petitioner has challenged the Resolution no.928 dated 28th November 2018 and the Resolution dated 24th December 2018 passed by the Standing Committee of the...

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HC disposes writ as grievance of petitioner against retrospective effect to rule 96 no longer survives

Zaveri and Co Pvt. Ltd. Vs Union of India (Gujarat High Court)

Zaveri and Co Pvt. Ltd. Vs Union of India (Gujarat High Court) 1. Mr. Uchit Sheth, learned advocate for the petitioner has submitted that the petitioner has challenged rule 96 (10) (b) of the Central Goods and Service Tax Rules, 2017 insofar as the same has been given retrospective effect. It was pointed out that […]...

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HC denies relief to CIT accused of Corruption & causing loss of Rs. 7.26 crores to revenue

S. K. Srivastava Vs Central Bureau Of Investigation And 4 Ors. (Allahabad High Court)

The petition is filed by retired official o quash charges in respect of offences of cheating, criminal conspiracy and Corruption against CIT(A)....

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Land owner can claim Section 80-IB(10) despite no expense on Housing Project

CIT Vs Astoria Leathers (Madras High Court)

The issue under consideration is whether Tribunal was correct and justified in directing the AO to allow deduction under section 80-IB(10) to assessee land owner when it had not incurred any expenses towards development or construction of the housing project?...

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HC Remand Back Matter to Designated Committee to take Decision Regarding Refund under SVLDRS

Prathamesh Dream Properties P. Ltd Vs Commissioner of CGST & Central Excise & others (Bombay High Court)

Prathamesh Dream Properties P. Ltd Vs Commissioner of CGST & Central Excise & others (Bombay High Court) The issue under consideration is whether petitioner should have the benefit of relief as a declarant under the ‘pending litigation category’ and thus entitled to refund of the amount paid? High Court states that a careful a...

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Rejection of Claims of Sales or Returns Merely on the Assumption of Failure to Produce Documentary Evidence Not Justified

Kurlon Enterprises Limited Vs State Tax Officer (Madras High Court)

The issue under consideration is whether officers can reject claims of sales or returns merely on the assumption of failure to produce documentary evidence? HC is of the view that the exercise of reconciliation has not been conducted in the manner as required by law. The impugned assessments are thus set aside....

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Section 54F deduction cannot be denied for subsequent letting of property for commercial use

CIT Vs Ramesh Shroff (Madras High Court)

The issue under consideration is whether deduction u/s 54F can be denied for the reason that assessee had later on let out new property for commercial purpose to run restaurant?...

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SCN for Confiscation of Goods or Conveyance on Mere Suspicion Not Justified

Anant Jignesh Shah Proprietor of M/S. Nakoda And Company Vs Union of India (Gujarat High Court)

The issue under consideration is whether show cause notice for confiscation of goods or conveyance is justified to issue on mere suspension under GST Act?...

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Release Detained Vehicle & Goods After Obtaining Bond: Gujarat HC

Majid Bilalbhai Akbani Proprietor of M/S Imran Impex Vs State of Gujarat (Gujarat High Court)

The instant petition is filed to seek to release of the detained goods and vehicles under Section 129(1) of the CGST Act. The court directed the respondent authority to release the vehicle and the goods after obtaining a bond of Rs.11,73,480 from the writ applicant....

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Works of Supply of Water, Disposal of Sewerage Considered as Charitable Activities & Eligible for Exemption u/s 11

PCIT (Exemptions) Vs Surat Urban Development Authority (SUDA) (Gujarat High Court)

The issue under consideration the activity of preparation of development plans and to execute works in connection with supply of water, disposal of sewerage and provisions of other services is considered as “charitable activities” and eligible for exemption u/s 11?...

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HC Grants Bail to Person Alleged of Economic Offence under GST

Narayan Kumar Khaitan Vs Union of India (Orissa High Court)

The instant petition is filed to seek bail against the offences alleged against petitioner which are punishable under Sections 132(1)(b) and 132(1)(l) of the Central Goods and Services Tax Act, 2017....

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Dishonour of Cheque: Drawee need not wait for 15 days if intention of drawer to not pay is clear

Ravi Dixit Vs State of U.P. and Another (Allahabad High Court)

Ravi Dixit Vs State of U.P. and Another (Allahabad High Court) Learned counsel for the petitioner has submitted that the summoning order is without compliance of provisions of Section 138 of the Act, 1881; the application has been falsely implicated due to enmity and financial dispute with the complainant and that cheques were dishonoured...

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Section 87(b)(i) not makes directors of Company, Vicariously or Jointly Liable for Dues of Company

Sanjiv Kumar Mittal Vs Deputy Commissioner (TRC), CGST Commissionerate Delhi South & Ors. (Delhi High Court)

Sanjiv Kumar Mittal Vs Deputy Commissioner (TRC), CGST Commissionerate Delhi South & Ors. (Delhi High Court) SECTION 87(b)(i) OF THE FINANCE ACT PROVIDES FOR A  GARNISHEE ORDER ONLY – i.e. PROVIDES FOR ATTACHMENT OF FUNDS OF AN ASSESSEE LYING WITH THIRD PARTIES. THERE IS NO PROVISION IN THE FINANCE ACT MAKING AN EX-DIRECTOR, EVEN I...

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Section 12A exemption cannot be denied without considering merits of the case

Thanthi Trust Vs DIT (Madras High Court)

Thanthi Trust Vs DIT (Madras High Court) Whether the Tribunal was right holding that the appellant trust is not eligible for exemption under Section 12A of the Income Tax Act, 1961 without considering the merits of the case in a proper manner? In the case on hand, there is no allegation that the assessee Trust […]...

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SVLDR application rejection for sending Via email not justified: HC

Thought Blurb Vs Union of India and ors. (Bombay High Court)

The issue under consideration is application of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR) communicated via email is justified in law?...

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Input tax credit denial merely on technical grounds not justified

Heritage Lifestyles And Developers And Pvt. Ltd. Vs. Union Of India (Bombay High Court)

Heritage Lifestyles and Developers And Pvt. Ltd. Vs. Union of India (Bombay High Court) This is a case, where admittedly Petitioner could not file GST TRAN-1 on or before 27.12.2017 but had manually applied for GST TRAN-1 on 7.5.2018 as per Circular dated 03.04.2018 within the timeline as per the date extended by this Court. […]...

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Goods can be seized if proper officer has reason to believe that such goods are liable to confiscation

Mumbai Fabrics P. Ltd. Vs Union of India And Ors. (Bombay High Court)

Mumbai Fabrics P. Ltd. Vs Union of India and Ors. (Bombay High Court) Question for consideration is whether the seized goods imported by the petitioner are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form? Evidently there is a dispute between the petitioner […]...

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HC denies Bail to MD of IL&FS Transportation in alleged Money Laundering case

Ramchand Karunakaran. Vs Directorate of Enforcement (Bombay High Court)

Ramchan Krunakaran Vs Directorate of Enforcement (Bombay High Court) In Nikesh Tarachand Shah Vs. Union of India,  2018(11) SCC 1, the Apex Court has reiterated the principle concerning grant of bail being the rule and refusal being exception and while dealing with Section 45 of the PMLA Act which imposes twin stringent condition for off...

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Transitional Credit claim on Successful filing of GST TRAN-1 cannot be Rejected Merely due to No Technical Glitches on GSTN

BMW India Financial Services Pvt. Ltd. Vs Union of India (Bombay High Court)

The issue under consideration is that despite the admitted successful filing of Form TRAN-1 by the Petitioner, the request of the Petitioner for transitioning of credit has not been approved by the ITGRC merely on the basis that there were no technical glitches on the GSTN side is justified in law?...

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Bank can institute/continue with proceedings against a Guarantor under SARFAESI despite IBC proceedings against Principal Borrower

Kiran Gupta Vs State Bank of India & Anr. (Delhi high Court)

Kiran Gupta Vs State Bank of India & Anr. (Delhi high Court) Whether a Bank/Financial Institution can institute or continue with proceedings against a Guarantor under the SARFAESI Act, when proceedings under the IBC have been initiated against the Principal Borrower & the same are pending adjudication? Section 128 of the Contract ...

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Mere noticing Conveyance at Wrong Destination Can’t Said to be a Contravention of CGST Act

Sree Rama Steels Vs Deputy State Tax Officer & 3 Others (Telangana High Court)

The issue under consideration is whether ‘Noticing the conveyance at a wrong destination’ without anything more can be said to be a contravention of the CGST Act?...

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Amount Determined by Adjudicating Authority in Original Order is Eligible for SVLDR Scheme

Jyoti Plastic Works Pvt. Ltd. Vs Union of India and others (Bombay High Court)

The issue under consideration is whether in SVLDR scheme we need to show the amount mentioned in the show cause-cum-demand notice or the amount determined by the adjudicating authority in the original order?...

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Conditions of Rule 18DA(8A) can be Looked into Only by Prescribed Authority & Not by the AO

CIT Vs M/S Quintiles Research (India) Private Limited (Karnataka High Court)

The issue under consideration is whether the Tribunal is right in holding that the conditions of Rule 18DA(8A) can be looked into only by the prescribed authority and not by the Assessing Officer?...

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Container Freight Station Constitutes Inland Port Hence Eligible for Deduction u/s 80IA(4)

PCIT Vs Sanco Trans (Madras High Court)

The issue under consideration whether deduction under section 80IA(4) can be claimed on Container Freight Station (CFS) as it constitutes an ‘inland port’? Container Freight Station Constitutes as Inland Port Hence Eligible for Deduction u/s 80IA(4)....

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GST: HC Directed to Released Provisional Attachment of 5 Bank Accounts

Jay Ambey Filament Pvt. Ltd Vs Union of India (Gujarat High Court)

HC are of the view that none of the above referred conditions are fulfilled in the present case. In the result, this writ application stands allowed. The order of provisional attachment of the five bank accounts of the writ applicant under Section 83 of the Act is quashed and set aside. ...

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Inability To Do Household Work – Ground Of Cruelty For Seeking Divorce?

A women’s place in the marriage has been the cause of many matrimonial disputes. What is expected of a wife/daughter-in-law poses a problem in maintaining a healthy marriage. With the passage of time, the norms of society have changed and women no longer belong in the households only....

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Posted Under: Income Tax |

Employee Joined as Trainee is Eligible for Gratuity

Chairman-Cum-Managing Vs Controlling Authority (Orissa High Court)

The issue under consideration is whether the employee joined as a trainee is eligible for gratuity as per Payment of Gratuity Act, 1972?...

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Adjudication Order Considered as Vague if Show Cause Notice Traverses beyond its Scope

R. Ramadas Vs Joint Commissioner of Central Excise (Madras High Court)

The issue under consideration is whether the show cause notice indicate the exact amount of service demanded in the respective services under Service Tax? An adjudication order without a proposal and made in pursuant of a vague show cause notice cannot be sustained....

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NOC against Advance Authorization Can be Issued only After Compliance with Section 149 of Customs Act

Parayil Food Products Pvt. Ltd. Vs Union of India (Kerala High Court)

The issue under consideration is whether the rejection of advance authorization against the shipments for fulfillment of export obligations is justified in law?...

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GST: Non-Registration of Consignor can’t be ground for detention

Mohammed Shereef Vs State of Kerala (Kerala HIgh Court)

The issue under consideration is whether non-registration of the consignor or the alleged mis-classification of the goods under transportation can be a ground for detention under Section 129 of the GST Act?...

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A Trainee Cannot Excluded from Definition of Term ‘Employee’ under Gratuity Act

Irel (India) Limited Vs P. N. Raghava Panicker (Kerala High Court)

The issue under consideration is whether a trainee is excluded from the definition of the term 'employee' under the Gratuity Act? A trainee is not excluded from the definition of the term 'employee' under the Gratuity Act. What is excluded is an 'apprentice'....

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No reopening of Assessment after 4 Year if no failure of Assessee in disclosing relevant facts

CIT Vs Sterling Tree Magnum India Ltd. (Madras High Court)

CIT Vs Sterling Tree Magnum India Ltd. (Madras High Court) Learned Tribunal has categorically held that there was no failure on the part of the assessee, but disclosed the relevant facts and therefore, merely on the basis of the audit objection or change of opinion and re-assessment under Sections 147 & 148 of the Income […]...

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Goods & Vehicle cannot be ordered to release as confiscation proceedings is pending: HC

Rajesh Kiran D Vs. Joint Commissioner of State Tax (Gujarat High Court)

Rajesh Kiran D Vs. Joint Commissioner Of State Tax (Gujarat High Court) The matter, as on date, is at the stage of Form GST MOV-10. Thus, the writ applicant has been called upon to show-cause as to why the goods and the vehicle should not be confiscated under Section 130 of the Act. The writ […]...

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Revenue to establish proximate relationship between expenditure & exempt income for section 14A disallowance

CIT Vs Sociedade De Fomento Industrial Pvt. Ltd (Bombay High Court at Goa)

CIT Vs Sociedade De Fomento Industrial Pvt. Ltd (Bombay High Court) Here, on facts, the Tribunal noted that the AO only discussed the provisions of section 14A(l) but has not justified how the expenditure the Assessee incurred during the relevant year related to the income not forming part of its total income. The AO, according […]...

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Form GST TRAN 1 filing relief Circular not relatable to gross delay in raising claim or omission to include correct details

C. Prasannakumaran Unnithan Vs Gst Council (Kerala High Court)

C. Prasannakumaran Unnithan Vs GST Council (Kerala High Court) The controversy in the Writ Appeals and the Writ Petitions arose on the Goods and Services Tax regime coming into effect from 01.07.2017. The dealers who were covered under the earlier regime were required to upload FORM GST TRAN 1 within the time stipulated, to avail [&hellip...

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Midnight GST Summons for on spot examination & other Issues

Observations of Telangana High Court in Agarwal Foundries Private Limited Rama Towers Vs Union of India pronounced on 06-11-2020 in a case where both revenue and assesse made counter allegations of physical assault on each other on various issues as under: a) Whether midnight summons can be issued for on spot examination ? It was [&hellip...

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Posted Under: Income Tax |

GST Intelligence Department cannot resort to physical violence

Officials belonging to GST Intelligence Department cannot resort to physical violence while conducting interrogation of Petitioners and their employees in connection with inquiry proceedings...

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Posted Under: Income Tax |

Sabka Vishwas Scheme – Amount in arrears – Deposits to be adjusted after determination of amount payable

M/s. Solamalai Automobiles Private Limited Vs The Designated Committee (Madras High Court)

Solamalai Automobiles Private Limited vs The Designated Committee (Madras High Court) The Madras High Court has held that for cases falling under ‘Amount in arrears’ category under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the deposits  should   be adjusted after the determination of the amount payable. Department...

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Prohibited goods can be provisionally released under Customs Section 110A

Sidharth Vijay Shah Vs Union of India and others (Bombay High Court)

The Bombay High Court has held that Section 110A of the Customs Act, 1962 does not impose any limitation that the  goods  categorized as ‘prohibited goods’ under Section 2(33) cannot be subjected to provisional release under Section 110A....

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Interest to be charged on Net Tax liability w.e.f July 01, 2017

The Hon’ble Madras High Court in the case of M/s. Maansarovar Motors Private Limited v. The Assistant Commissioner and Others [W.P. No. 4468 of 2020, dated 29 September, 2020] has set aside orders for levying interest on input tax credit (“ITC”) as applied on delayed payment in line with GST Council’s resolution of levying interes...

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Posted Under: Income Tax |

GST Officials Cannot Use Physical Violence: HC

Agarwal Foundries Private Limited Rama Towers Vs Union of India (Telangana High Court)

Agarwal Foundries Private Limited Rama Towers Vs Union of India (Telangana High Court) No provision of any law is cited before us by the respondents to say that they are entitled to use physical violence against persons they suspect of being guilty of tax evasion while discharging their duties under the CGST Act, 2017. Merely […]...

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HC Grant Regular Bail to Petitioner accused of Fraudulently availing ITC

Ganga Ram Vs State of Punjab and another (Punjab & Haryana High Court)

The present petition is filed for seeking bail to the petitioner accused of fraudulently availing ITC without any invoice or bill. The trial will take time to conclude, especially due to prevailing situation of Covid-19. Thus, the petition is allowed and the petitioner is ordered to be released on regular bail. ...

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HC: Power To Conduct Service Tax Audit is saved under GST Act

Vianaar Homes Private Limited Vs Assistant Commissioner CGST (Delhi High Court)

Vianaar Homes Private Limited Vs Assistant Commissioner CGST (Delhi High Court) Conclusion: Authorities had power under Section 174(2)(e) of the CGST Act, 2017 to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. under Rule 5A of the Service Tax Rules. Held: Assessee-company was engaged in the ...

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Modification due to Notification has Effect of Deleting Old Rule & Making New Rule Operative

DIT Vs Autodesk Asia Pvt Ltd (Karnataka High Court)

whether the Tribunal was correct in holding that the assessee is liable to be taxed at 10% in view of replacement of 15% with 10% of tax in Article 12 of the DTAA without taking into consideration that the modification of rate of tax by way of notification?...

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Anti-Profiteering Investigation Notice cannot be issued without DGAP report

Theco India Pvt. Ltd. Vs Secretary (Madras High Court)

Madras High Court states that Notice for Anti-Profiteering Investigation can't be issued without a report of Director General of Anti-Profiteering (DGAP) followed by the order of the National Anti-Profiteering Authority (NAA)....

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Income from Sale of Land which was held as Investment is Capital Gain

CIT Vs Kishan House Builders Association (Karnataka High Court)

CIT Vs Kishan House Builders Association (Karnataka High Court) The issue under consideration is whether the sale of land which is held as investment is considered as capital gains or business income? High Court states that, from perusal of the entries it is evident that the assessee has not conducted any other activity other than [&helli...

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Service Tax Payable on Anti-Virus Software under I T Software services

K7 Computing Private Ltd. Vs Commissioner (Madaras High Court)

The issue under consideration is whether an 'Anti Virus Software' would fall within the ambit of the definition of 'Information Technology Software' as defined u/s 65 (53a) of the Finance Act, 1994?...

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Compliance of GST (Compensation to States) Act, 2017 is Not Mandatory

G. Sundarrajan Vs Union of India (Madras High Court)

G. Sundarrajan Vs Union of India (Madras High Court) The issue under consideration is whether compliance of Goods and Services Tax (Compensation to States) Act, 2017 is mandatory? High Court states that, the mere employment of the word “shall” in Section 7(1) of the Goods and Services Tax (Compensation to States) Act, 2017 cannot be [...

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HC approves SVLDRS-1 despite Clerical Error considering it as unintentional

Bhawna Malhotra Vs Union of India & Anr. (High Court Delhi)

The issue under consideration is whether any clerical or arithmetical error made by an applicant in SVLDRS-1 also falls within the ambit of Section 128 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019?...

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No section 50 interest on GST payment made through input tax credit

Maansarovar Motors Private Ltd. Vs Assistant Commissioner (Madras High Court)

Maansarovar Motors Private Ltd. Vs Assistant Commissioner (Madras High Court) Conclusion: Every person who is liable to pay tax in terms of the Act shall remit the tax either in cash or by way of adjustment of credit available in the Input Tax Credit (ITC) register. Where delay is made in remitting the tax, no […]...

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Only DGFT Empowered to Suspend & Cancel IEC Number

Siddharth Mandavia Vs Union of India and others (Bombay High Court)

Blocking of importer exporter code of the petitioner by any authority other than the Director General of Foreign Trade or by his authorized officer under section 8 of the Foreign Trade (Development and Regulation) Act, 1992 would be unauthorized, unwarranted and without jurisdiction....

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When equal opportunity in public employment is denied to a class it has to be substantiated by proper data & circumstances

Ayush Medical Association Vs State of Chhattisgarh (Chhattisgarh High Court)

Ayush Medical Association Vs State of Chhattisgarh (Chhattisgarh High Court) 1. Heard finally with the consent of both the parties as urgency was pressed upon the ground that the issue involved in both these petitions are relating to advertisement for appointments of Community Health Workers by training. Since the the facts and issue invo...

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HC directs Petitioner to submit Representation to commissioner with All Judgments Cited for Filing GST TRAN-1

Gurukrupa Lubricants Vs Union of India (Madhya Pradesh High Court)

The instant petition is regarding seeking permission for revision of Form GST TRAN - 1 in conformity with the returns filed under the existing laws that stand repealed by the Central Goods and Service Tax Act 2017 ("CGST")...

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Wind up of six Mutual Fund Schemes by Fanklin should be with consent of unit-holders: HC

SEBI Vs Franklin Templeton Trustees Services Pvt. Ltd (Karnataka High Court)

SEBI Vs Franklin Templeton Trustees Services Pvt. Ltd (Karnataka High Court) i) We hold that no interference is called for in the decision of the Trustees taken on 23rd April 2020 of winding up the said six Schemes; ii) We hold and declare that the decision of the Trustees (the Franklin Templeton Trustee Services private […]...

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Madras HC permits re-submission of Form GSTR-3B

Sun Dye Chem Vs The Assistant Commissioner (ST) (Madras High Court)

Sun Dye Chem Vs Assistant Commissioner (ST) (Madras High Court) A registered person who files a return under Section 39(1) involving intra-State outward supply is to indicate the collection of taxes customer-wise in monthly return in Form GSTR-1 and the details of tax payment therein are auto populated in Form GSTR -2-A of the buyers. [&h...

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