ITAT Chennai ruling in Aruljothi Exports vs. ACIT case establishes that Income Tax Dept cannot scrutinize sales tax returns accepted by Commercial Tax Dept. Analysis and conclusion included.
Analysis of Orissa High Court’s directive regarding non-constitution of GSTAT and the tax demand timeframe in Krushna Mohan Dutta Vs Commissioner of CT & GST.
Analysis of B.L. Pahariya Medical Store Vs State of U.P.: Allahabad High Court emphasizes the importance of personal hearing before passing adverse orders.
Delhi High Court held that in terms of section 28(9) of the Customs Act the show cause notice needs to be adjudicated within a period of six months or within one year. Adjudication of notice after expiry of the said period is time-barred.
ITAT Delhi held that depreciation under section 32 of the Income Tax Act not available as the assessee is not carrying on any business activity.
CESTAT Ahmedabad it is settled legal position that cenvat credit on the sugar cess paid as part of CVD in respect of import of raw sugar is duly available.
CESTAT Chennai held that order of revocation of license as authorized courier unjustified as appellant didn’t played any role the impugned smuggling of gold and other commercial goods.
Delhi High Court rules that GST refund cannot be denied if applications are filed timely and as prescribed, even if there are deficiencies. Read the analysis.
In present facts of the case, the Hon’ble Supreme Court dismissed the appeal and upheld the Judgment of High Court, wherein adequate compensation was provided on Land Acquisition while considering the relevant factors such as determining the deduction for development charges, the nature of land, area under acquisition, whether the land is developed or not, if developed to what extent, and the purpose of acquisition.
CESTAT Ahmedabad held that since the issue involved is with regard to taxability of Ocean Freight and reimbursement of expense which is highly interpretational in nature. Further, in absence of suppression of facts or malafied intention, extended period of limitation is not invocable.
