high court judgments - Page 20

HC quashed scrutiny assessment order passed hurriedly

One Mobikwik Systems Private Limited Vs DCIT (Delhi High Court)

One Mobikwik Systems Private Limited Vs DCIT (Delhi High Court) HC quashed scrutiny assessment order passed hurriedly as Show  Cause Notice was issued on 11.06.2021 (Friday) & time given for reply was upto 14.06.21(Monday). Given the fact that, the time frame set out in the show cause notice dated 11.06.2021 was extremely narrow, and...

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Provisions of Section 16(2)(c) of CGST Act challenged before Tripura HC

Sahil Enterprises Vs Union of India (Tripura High Court)

Sahil Enterprises Vs Union of India (Tripura High Court) Hon’ble High Court of Tripura  issued notice for the limited purpose of removing attachment of Input Tax Credit (ITC) ledger of assessee. Facts: Sahil Enterprises (Petitioner) has submitted that their ITC account is attached by Department on the ground that, supplier has not depo...

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Proceedings by both State & Central GST Authorities allowed if subject matter is not same

Kuppan Gounder P.G. Natarajan Vs Directorate General of GST Intelligence (Madras High Court)

Kuppan Gounder P.G. Natarajan Vs Directorate General of GST Intelligence (Madras High Court) As far as Section 6(2)(b) of the Act is concerned, this Court is of the considered opinion that the State authorities issued a notice for intimating discrepancies in the return after scrutiny in proceedings dated 17.12.2020. The said proceedings w...

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HC grants Bail to Executive Director in case related to non-payment of GST

B. Anandan Vs Government of India (Madras High Court)

B. Anandan Vs Government of India (Madras High Court) The petitioner, who was arrested and remanded to judicial custody on 4.2.2021 for the offence punishable u/s 132 (1) (d) of the Central Goods and Service Tax Act, 2017, on the file of the respondent police, seeks bail. 2. The petitioner is an Executive Director of […]...

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HC rejects request of Actor Dhanush to withdraw Tax Exemption plea

Mr. K. Dhanush Vs State of Tamilnadu (Madras High Court)

The petitioner states that he has paid the customs duty and therefore, no further tax is to be levied. Neither Sales Tax nor Entry Tax is levied for vehicles that are imported. The contention of the petitioner is that, the goods that are manufactured in India suffers payment of Excise Duty and the goods that are imported suffers Customs D...

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Judicial discipline cannot be ignored unless decision is suspended by a competent Court

KEM Hospital and Seth G. S. Medical College Employees’ Co-operative Credit Society Ltd. Vs ITO (Bombay High Court)

The mere fact that the order of the appellate authority is not ‘acceptable’, which itself is an objectionable phrase, can be no ground for not allowing the claim unless the decision of the appellate authority has been suspended by a competent Court. Supreme Court emphasized that if such healthy rule of judicial discipline is not follo...

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Refund of Excess custom duty paid cannot be withheld on the ground of limitation

UPL Limited Vs Union of India (Gujarat High Court)

UPL Limited Vs Union of India (Gujarat High Court) It is an undisputed fact that the petitioner paid custom duty to the tune of Rs.17,25,172/- for the goods imported on 11/04/2016. Again he paid an amount to the tune of Rs.95,07,943/- on 12/04/2016 for different consignment imported by the petitioner. The petitioner was supposed to [&hell...

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MEIS cannot be denied on exports through DHL to a destination abroad

Jindal Drugs Private Limited Vs Union of India (Madras High Court)

Jindal Drugs Private Limited Vs Union of India (Madras High Court) In this case, supply has been made by the petitioner to FTWZ for onward shipment at the behest of the purchaser, UTEXAM, to a location of its choice. This modus operandi is supported by the documentation placed on record by the petitioner. Thus, DHL […]...

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HC Grants anticipatory Bail in Rs. 56 Crore alleged GST Evasion case

Saurav Gupta  Vs CGST (Delhi High Court)

Saurav Gupta Vs CGST (Delhi High Court) 1. The present applications have been filed under Section 482 Cr.P.C. on behalf of the applicant seeking exemption from filing the certified copy of the annexures and duly affirmed affidavits. 2. Insofar as the filing of the certified copy of the annexures is concerned, the same is allowed […...

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GST Registration Cancellation is impermissible for reasons beyond statutory provisions

F R Trade Links Vs. State Tax Officer (Kerala High Court)

Hon’ble High Court of Kerala has declared that the proper officer is not vested with any power to cancel registration certificate of a dealer, for reasons not prescribed U/s. 29 (2) of the Central Goods & Services Tax Act/State Goods & Services Tax Act, 2017 (CGST Act & SGST Act)....

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