Tax Cases Weekly Round-Up: 5 June To 11 June, 2022

Delhi High Court Show Cause Notice Mailed To The Wrong Email Address: Delhi High Court Remands The Matter To The Assessing Officer For A Fresh Decision Case Title: M/s Schneider Electric India Pvt. Ltd. Versus ACIT Citation: 2022 LiveLaw (Del) 545 The Delhi High Court, consisting of Justice Manmohan and Justice Manmeet Preetam Singh Arora, has remanded the matter to the assessing officer for a fresh decision as the department mailed the show cause notice to the wrong email address. Delhi High Court Quashes Reassessment Order Issued Without Considering The Reply Filed By The Assessee Case Title: Karida Real Estates Private Limited Versus ACIT Citation: 2022 LiveLaw (Del) 546 The Delhi High Court, consisting of Justice Manmohan and Justice Manmeet Preetam Singh Arora, has quashed the reassessment order issued without considering the reply filed by the assessee. Delhi High Court Orders To De-seal Business Premises, Directs Assessee To Produce Documents Case Title: M/s Shakti Oil And Chemical Co. Versus Commissioner of DGST Delhi Citation: 2022 LiveLaw (Del) 556 The Delhi High Court bench of Justice Rajiv Shakdher and Justice Poonam S. Bamba has ordered the department to de-seal business premises and directed the assessee to produce documents. Andhra Pradesh High Court Penalty Can't Be Imposed Without Giving The Opportunity Of Hearing To The Taxpayer: Andhra Pradesh High Court Case Title: S.P.Y. Agro Industries Limited Vs Union of India The Andhra Pradesh High Court has ruled that the GST penalty cannot be imposed without giving the taxpayer an opportunity of hearing. The division bench of Justice C. Praveen Kumar and Justice V. Sujatha has observed that any rectification under Section 161 of the CGST Act, which adversely affects any person, is possible only after following the principles of natural justice. Punjab & Haryana High Court No Reason To Believe That Input Tax Credit Is Fraudulently Availed: Punjab & Haryana High Court Case Title: Rajnandini Metal Ltd. Versus Union Of India The Punjab and Haryana High Court bench of Justices Tejinder Singh Dhindsa and Pankaj Jain has held that there should be reason to believe that the input tax credit available in the Electronic Credit Ledger was obtained fraudulently or that the assesses are ineligible. The relevant officer must record the reasons, and a speaking order must be issued. Gujarat High Court Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order Case Title: Sing Traders Versus State of Gujarat The Gujarat High Court bench of Justice J.B. Pardiwala as he then was and Justice Nisha M. Thakore has quashed the GST cancellation order as it was non-speaking and vague. Orissa High Court Commissioner Can't Allow Deposit Of Interest Payment In Instalments: Orissa High Court Case Title: M/s. P.K. Ores Pvt. Ltd. @ M/S. PK Minings Pvt. Ltd. Versus Commissioner of Sales Tax The Orissa High Court bench of Justices Jawant Singh and Murahari Sri Raman has held that the Commissioner of CT & GST is not empowered to allow the deposit of interest payments in instalments. Calcutta High Court Assessee Should Be Given Opportunity To Produce Evidence Which Has Impact On Tax Liability : Calcutta High Court Case Title: Nipika Agarwal Proprietress of S.N. Trading Versus Assistant Commissioner of State Tax The Calcutta High Court bench has held that assessees should be given the opportunity to produce evidence which has an impact on tax liability. The division bench of Justice Debangsu Basak and Justice Bibhas Ranjan De has observed that tax authorities must adjudicate upon the tax liability in accordance with the law. Similarly, if the assessee is unable to present certain evidence that affects the tax liability, the assessee should be given a reasonable opportunity to bring the evidence to the attention of the tax authorities. ITAT Tuition Fee Is Taxable Only When A Corresponding Service Is Rendered By The Educational Institution: Hyderabad ITAT Case Title: Dy. Commissioner of Income Tax, Hyderabad versus M/s. Hyderabad Educational Institutions Pvt Ltd The Hyderabad Bench of ITAT has ruled that the tuition fee collected in advance is not taxable in the year of receipt and that the tuition fee is taxable only when a corresponding service is rendered by the educational institution. The Bench, consisting of K. Narasimha Chary (Judicial Member) and Rama Kanta Panda (Accountant Member), held that examination fee collected from students on behalf of the foreign universities is not taxable as 'Fees for Technical Services'. Delay In Filing Audit Reports Due To The Hospitalisation Of Accountant: ITAT Deletes Penalty Case Title: Swaminath N. Patil Versus The Ward 2(5) Solapur The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the penalty for delay in filing audit reports due ...

Tax Cases Weekly Round-Up: 5 June To 11 June, 2022

Mariya Paliwala

Tags