Kramski Stamping and Molding Indis Private Ltd. Vs State Tax Officer (Int.) (Madras High Court) Madras High Court held that writ petition cannot be entertained as due procedure is followed by the department and there is no violation of principles of natural justice. Petitioner directed/ permitted to file a statutory appeal if aggrieved by the […]
Revenue Department could only re-open an assessment beyond four years, if there was a failure on the part of assessee to disclose material facts fully and truly and not on the basis of reason to believe without satisfying jurisdictional condition required under provisions of Section 147
ITAT delete penalty levied for failure to get accounts audited and for filing tax audit report belatedly, on the grounds that the assessee was prevented by reasonable cause due to its pathetic condition and heavy losses incurred in its business.
HC held that reasons should be stated in seizure memo, order of provisional release and order of extension of time period under Customs Act.
Income which was sought to be taxed in the hands of the assessee had already been taxed as income in the hands of another entity so no penalty leviable
GST Registration Cancellation order is not only non-speaking but also cryptic in nature, which entails penal and pecuniary consequences and Revenue Department ought to have referred to contents of SCN and have followed principles of natural justice.
JMK Energy Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that simply because there are four other alternative means through which Portable Solar Home Electric Light – HANS 300 and HANS 150 can be charged, it doesn’t mean that they are not solar power based devices. Facts- M/s JMK Energy, New Delhi filed this […]
ITAT Jodhpur held that it is settled legal position that registration cannot be cancelled from retrospective effect. Hence, cancellation of registration of charitable trust with retrospective effect is invalid.
CESTAT Bangalore held that process undertaken by job worker of injecting the raw materials into aerosol cans doesn’t amount to manufacture and hence excise duty demand thereon not sustainable.
Sharda Lunkar Vs Union of India (Guwahati High Court) Guwahati High Court held that order passed under section 147 of the Income Tax Act is an appealable order and accordingly the alternative remedy available by approaching the appellate authority should be availed. Facts- Petitioner has filed the writ petition against the notice issued under section […]
