Supreme Court State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Case Title: The State of Telangana & Ors. V. M/S Tirumala Constructions., Civil Appeal No(S). 1628 Of 2023 Citation : 2023 LiveLaw (SC) 927 A Division Bench of the Supreme Court, while deciding the appeals arising from judgments of Telangana, Gujarat and Bombay...
Supreme Court
State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court
Case Title: The State of Telangana & Ors. V. M/S Tirumala Constructions., Civil Appeal No(S). 1628 Of 2023
Citation : 2023 LiveLaw (SC) 927
A Division Bench of the Supreme Court, while deciding the appeals arising from judgments of Telangana, Gujarat and Bombay High Court with respect to the validity of VAT Amendment Act in their respective states, made several significant findings regarding Section 19 of the Constitution (101st Amendment) Act (Amendment), 2016, which allowed the introduction of the Goods and Services Tax.
Delhi High Court
IT And Admin Services By Singapore Entity To Its Affiliate In India Can’t Be FTS: Delhi High Court
Case Title: The Commissioner Of Income Tax (International Taxation)-1, Delhi Versus M/S Bio-Rad Laboratories (Singapore) Pte. Ltd.
The Delhi High Court has held that information technology and other administrative services provided by the respondent or assessee to its affiliate in India could be construed as fees for technical services (FTS).
Delhi High Court Directs Dept. To Refund IGST On Telecommunication Services Rendered By Vodafone Idea To Foreign Telecom Operators
Case Title: Vodafone Idea Limited Versus Union Of India & Ors.
The Delhi High Court has directed the department to refund IGST on telecommunication services rendered by Vodafone Idea to foreign telecom operators (FTO).
Delhi High Court Quashes Assessment Order Passed Before Expiry Of Time To File A Reply To The Show Cause Notice
Case Title: WONDER BRICKS Versus PCIT
The Delhi High Court has quashed the assessment order passed before the time to file a reply to the show cause notice expired.
Delhi High Court Grants Assessee An Opportunity To Adduce Evidence On Qualification, Experience, Work Profile Of Employees To Avoid Section 40A(2) Disallowance
Case Title: Mehra Jewel Palace Pvt Ltd Vs Pr. Commissioner Of Income Tax
The Delhi High Court has granted the assessee an opportunity to adduce appropriate evidence—documentary or otherwise—before the Assessing Officer in order to establish its claim regarding educational qualification, experience, work profile, and in particular the duties discharged by the concerned persons to justify the claim of the appellant or assessee qua payment of salary to the persons concerned.
Bombay High Court
Admission Fees Paid To Club For Corporate Membership Is Exclusively For Business Purpose, It Is 'Revenue' In Nature: Bombay HC
Case Title: Swiss Re Services India Pvt. Ltd. Vs Deputy Commissioner Of Income-Tax
The Bombay High Court has held that the admission fees paid to a club towards corporate membership are wholly and exclusively for business purposes, and the same are revenue-generating in nature.
Bombay High Court Restrains GST Dept. From Passing Final Order On Demand Notices Against Delta Corp.
Case Title: Delta Corp Limited & Anr. Versus Union Of India & Ors.
The Bombay High Court has restrained the GST Department from passing final order on demand notices against Delta Corp.
Madras High Court
Madras HC Directs Income Tax Dept. To Lift Attachment Of Pension Account Considering Age, Ailment Of Assessee
Case Title: G.K.Reddy Versus DCIT
Citation: 2023 LiveLaw (Mad) 327
The Madras High Court has directed the income tax department to lift the attachment of the pension account of the assessee considering his age and ailment.
Gujarat High Court
Gujarat High Court Stays Proceedings Concerning GST Imposition On Transfer Of Leasehold Rights Of GIDC Land
Case Title: Suyog Dye Chemie Pvt Ltd Versus Union Of India
LL Citation: 2023 LiveLaw (Guj) 169
The Gujarat High Court stayed the proceedings in respect of the issue related to the imposition of GST on the transfer of leasehold rights to Gujarat Industrial Development Corporation (GIDC) land and issued the notice to the department.
Form No.10-IC Couldn’t Be Uploaded On ITBA Portal Due To Technical Problem: Gujarat High Court Allows Section 115BAA Concessional Tax Benefit
Case Title: Principal Commissioner Of Income Tax 1 Versus KGY Glass Industries (P) Ltd.
The Gujarat High Court has allowed the benefit of concessional tax under Section 115BAA of the Income Tax Act, as Form No.10-IC could not be uploaded on the Income Tax Business Application (ITBA) portal due to technical problems.
Allahabad High Court
No Provision For Taxing Stock Transfer From One Unit To Another Within State: Allahabad High Court Quashes Penalty Order
Case Title: M/S Vacmet India Ltd. v. Additional Commissioner Grade -2 (Appeal) And Another
The Allahabad High Court has held that there is no provision for taxing goods (stock transfer) being transported from one unit of the assesee to another within the State of Uttar Pradesh. The Court further held that intention to evade tax cannot be attributed on movement of assesse’s goods from one unit to another.
Kerala High Court
No Requirement To Have A DIN Number In Satisfaction Note Recorded By Assessing Authority: Kerala High Court Upholds Section 153C Proceedings
Case Title: M/S. South Coast Spices Exports Pvt. Ltd Versus PCIT
The Kerala High Court has upheld the proceedings under Section 153C of the Income Tax Act and noted that there is no requirement to have a DIN number in the satisfaction note recorded by the Assessing Authority.
Calcutta High Court
9 Hours Time Gap Between The Expiry Of E-Way Bill And Interception Of The Vehicle: Calcutta High Court Directs Refund Of Penalty
Case Title: Ishaan Plastics Pvt. Ltd. & Anr. Vs The Deputy Commissioner of State Tax Bureau of Investigation (South Bengal) Durgapur Zone & Ors.
The Calcutta High Court has directed the refund of the penalty in the case where there was a 9-hour time gap between the expiry of the e-way bill and the interception of the vehicle.
Sikkim High Court
Sikkim High Court Stays GST Show Cause Notice Against Casino And Online Gaming Company, Delta Corp.
Case Title: Delta Corp Limited & Anr. Versus Union Of India & Ors.
The Sikkim High Court has stayed the GST demand against casino and online gaming company Delta Corp.
ITAT
PCIT Precluded From Initiating Proceedings Based On Document Not Forming Part Of Any Proceedings: ITAT
Case Title: M/s. Visu Casement Pvt. Ltd. Versus PCIT
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the basis to initiate the proceedings under Section 263 of the Income Tax Act by the PCIT is misplaced as it was based on the document, which was not forming part of any proceedings.
Long-Term Capital Gain Can’t Be Claimed Without Owning Flats for At Least 3 years: ITAT
Case Title: Smt. Madhu Devi Versus ITO
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) has held that long-term capital gain cannot be claimed without owning flats for at least 3 years.
CESTAT
Mere Acceptance Of Re-Assessed Value And Payment By Assessee Not Be Sufficient To Confirm Allegations Of Under Valuation: CESTAT
Case Title: M/s River Side Impex Versus Commissioner (Preventive)
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mere acceptance of the re-assessed value and payment by the assessee will not be sufficient to confirm the allegations of undervaluation.
CESTAT Allows Cenvat Credit On Waste Treatment Services While Manufacturing Final Product
Case Title: UPL LTD. Versus C.C.E. & S.T.-VALSAD
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit on waste treatment services for the factory's waste treatment arising out of the manufacturing of the final product.
CESTAT Quashes Service Tax Demand On Transport Of Goods With Loading And Shifting From Private Railway Siding To Stacking Yard
Case Title: M/s Usha Martin Limited Versus Commissioner of Central Excise, Customs & Service Tax, Jamshedpur
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on the transport of goods with loading and shifting from private railway sidings to stacking yards.
Physician Samples Distributed Free Of Cost By Medicament Manufacturer, Excise Duty Payable On Transaction Value: CESTAT
Case Title: M/s Parker Robinson Private Limited Versus Commissioner of Central Excise, Kolkata VI
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that physician samples are not sold by affixing the MRP on them; the same has to be distributed free of charge by the medication manufacturer. In those circumstances, the excise duty is payable on transaction value.
Accumulated CENVAT Credit Of EOU Unit Can Be Transferred To DTA Unit After Exit Of EOU Status: CESTAT
Case Title: M/s. Super Auto Forge Ltd. Versus Commissioner of GST & Central Excise
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the accumulated CENVAT credit of export-oriented units (EOU) can be transferred to the Domestic Tariff Area (DTA) Unit after the exit of EOU status.
CESTAT Quashes Service Tax Demand On Liquidated Damages Against BHEL
Case Title: M/s. Bharat Heavy Electricals Limited Versus Commissioner of G.S.T. and Central Excise
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax on liquidated damages against Bharat Heavy Electricals Limited (BHEL).
No Service Tax Payable On Bank Guarantee Provided To Group Of Company: CESTAT
Case Title: M/s DLF Home Developers Limited Versus The Commissioner of Central Excise & Service Tax, Delhi-IV
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is leviable on the corporate guarantee provided by the appellant/assessee to various banks/financial institutions.