high court judgments judiciary-2

GST Transitional credit: Rigid view should not be taken in procedural matters

Carlstahl Craftsman Enterprises Private Limited Vs Union of India (Madras High Court)

In the present case, the error is seen to be inadvertent, constituting a human error. The Revenue does not dispute this either. Moreover, the era of GST is nascent and I am of the view that a rigid view should not be taken in procedural matters such as the present one....

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Assets purchased for showroom of dealer for promoting sale was capital expense

Apollo Tyres Ltd. Vs DCIT (Kerala High Court)

Expenditure made by assessee towards purchase of equipment, such as wheel balancer/wheel aligner/wheel changer/tyre changer, was capital expenditure but not revenue expenditure as assessee had installed equipment's, which could be removed and also could be taken back and reused in some other place and assessee would continue to be the own...

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Allahabad HC allows taxpayers to submit/revised TRAN 1/2 forms

Ratek Pheon Friction Technologies Private Limited Vs Principal Commissioner (Allahabad High Court)

It was held that petitioners/'registered persons' were unreasonably obstructed on account of technical glitches and errors on GST Portal during limited time they were required to submit/revise electronically, Form GST TRAN-1/TRAN-2 electronically and, therefore, a reasonable opportunity ought to have been granted to all 'registered person...

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Merely for numbering appeal filed with CESTAT cannot be treated under arrears category to deny SVLDRS benefit 

R. Shanmugam Pillai &

R.Shanmugam Pillai & Sons Vs Designated Committee (Madras High Court) No denial of SVLDRS benefit by treating assessee under arrears category on basis of numbering of appeal and pending adjudication before CESTAT Conclusion: Even though assessee filed an appeal on 10 days prior to the cut off date before the CESTAT, therefore, on 30.0...

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Income Tax Payable on Salary of a person staying in India for more than 182 days

Tapas Kumar Basak Vs Assistant Director of Income Tax, International Taxation-II & Ors (Calcutta High Court)

Tapas Kumar Basak Vs Assistant Director of Income Tax, International Taxation-II & Ors (Calcutta High Court) Tapas Kumar Basak (Petitioner) has challenged the impugned order dated January 25, 2007 passed by the Director of Income Tax (International Taxation), Kolkata (Respondent) treating the Petitioner as ‘Resident’ for h...

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Reopen GST Portal to Enable Form TRAN-1 Filing or Accept Manually: HC

Sunny Motors Vs CBIC (Orissa High Court)

Sunny Motors Vs CBIC (Orissa High Court) In the present case a direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 form from the Petitioner manually before that date. It will be open […]...

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ITC availed by buyer cannot be reversed for non payment of tax by seller

Vinayaga Agencies Vs Assistant Commissioner (CT) (Madras High Court)

Vinayaga Agencies Vs Assistant Commissioner (CT) (Madras High Court) Hon’ble High Court held that the authority does not have the jurisdiction to reverse the input tax credit already availed by the assessee on the ground that the seller has not paid tax. In this case the petitioner was dealer in lubricants, purchasing lubricants fro...

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TNVAT: No action against Buyer for Default of Seller

Infiniti Wholesale Limited Vs Assistant Commissioner (CT) (Madras High Court)

Infiniti Wholesale Limited Vs Assistant Commissioner (CT) (Madras High Court) Asstt Commissioner (CT) v. Infiniti Wholesale Ltd. [2017] 77 taxmann.com 372 (Mad.) – The Hon’ble High Court of Madras held that if the sales are not disclosed by a seller either in the monthly returns or the tax collected from the dealer is not made...

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Reassessment was justified if assessee failed to make full, true disclosure of all material facts during original assessment

Thirveni Earthmovers Pvt. Ltd. Vs ACIT (Madras High Court)

Where assessee had not made full and true disclosure of all material facts during the original assessment, the reopening of the assessment was not based on the change of opinion but the facts which emanated after the rectification application was filed by assessee and it was incorrect on the part of assessee to state that the reopening of...

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Rajasthan HC quashes petitions seeking tax relief on the sale of liquor

Babu Khan Vs State of Rajasthan (Rajasthan High Court)

Babu Khan Vs State of Rajasthan (Rajasthan High Court) In Babu Khan v. State of Rajasthan and Ors. there were a total of 121 Writ Petitions filed by the Liquor Vendors seeking waivers on the annual guarantee fee and tax relief for the second wave time period of COVID-19. In the case, the Petitioners contended […]...

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