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Weekly Digest Of Tax Cases: April 10 To April 17, 2022

Mariya Paliwala
19 April 2022 4:55 AM GMT
Weekly Digest Of Tax Cases: April 10 To April 17, 2022
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High CourtDelhi High Court Scholarship By Hamdard Foundation, Exemption Under Income Tax Act Can't Be Denied: Delhi High Court Case Title: Commissioner of Income Tax (Exemptions) Delhi versus Hamdard National Foundation (India) Citation: 2022 LiveLaw (Del) 302 The Delhi High Court has upheld the factual findings made by the CIT (A) and ITAT that the...

High Court

Delhi High Court

Scholarship By Hamdard Foundation, Exemption Under Income Tax Act Can't Be Denied: Delhi High Court

Case Title: Commissioner of Income Tax (Exemptions) Delhi versus Hamdard National Foundation (India)

Citation: 2022 LiveLaw (Del) 302

The Delhi High Court has upheld the factual findings made by the CIT (A) and ITAT that the merit-cum scholarship/financial assistance provided by Hamdard National Foundation was not confined to students of a particular religious community, and therefore exemption under Section 11 of Income Tax Act, 1961 cannot be denied to it.

Revenue Fails To Discharge Onus Of Grant Of Personal Hearing, Delhi High Court Quashes Order Rejecting Refund Application Under GST Act

Case Title: Richie Rich Exim Solutions versus Commissioner of CGST Delhi South

Citation: 2022 LiveLaw (Del) 310

The Delhi High Court has quashed the order rejecting an applicant's refund application under GST Act on the ground that the revenue authority had breached the principles of natural justice by not affording a reasonable opportunity to the applicant before rejecting its refund application.

Show Cause Notice Completely Deficient In Material Particulars: Delhi High Court Quashes GST Registration Cancellation Order

Case Title: Fada Trading Private Limited Versus Commissioner Goods and Service Tax

Citation: 2022 LiveLaw (Del) 328

The Delhi High Court bench of Justice Rajiv Shakdher and Justice Poonam Bamba has quashed the order cancelling the GST registration as the Show Cause Notice was completely deficient in material particulars.

Kerala High Court

Cannot Waive The Statutory Mandate of Pre-Deposit Merely On The Plea Of Financial Hardships: Kerala High Court

Case Title: Santosh Kumar K. v. The Commissioner

Citation: 2022 LiveLaw (Ker) 171

The Kerala High Court bench of Justice Bechu Kurian Thomas has ruled that the high court cannot waive the statutory mandate of pre-deposit merely on the plea of financial hardships.

Bombay High Court

Why Officer Delaying Income Tax Refund Should Not Be Directed To Pay Interest From His Pocket: Bombay High Court Asks Income Tax Dept. To Explain

Case Title: Tata Projects Limited Versus Deputy Commissioner of Income Tax

The Bombay High Court bench of Justice N.R. Borkar and Justice K.R. Shriram has asked the department to explain why an officer delaying an income tax refund should not be directed to pay interest from his pocket.

Appeal Against CESTAT Order, On Classification Of Goods, And Determination Of Customs Duty Lies Before The Supreme Court: Bombay High Court

Case Title: The Commissioner of Customs II versus Axiom Cordages Ltd

Citation: 2022 LiveLaw (Bom) 141

The Bombay High Court has ruled than an appeal from an order passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), involving the question with respect to classification of goods under the Customs Act, 1962, would lie before the Supreme Court under Section 130E of the Customs Act, since it is primarily related to determination of the rate of customs duty applicable.

Only PCIT Can Sanction Reassessment Notice After Expiry Of 4 Years, Not ACIT: Bombay High Court

Case Title: J M Financial and Investment Consultancy Services Private Limited Versus Assistant Commissioner of Income Tax

Citation: 2022 LiveLaw (Bom) 142

The Bombay High Court bench of Justice N.R. Borkar and Justice K.R. Shriram has held that after four years of expiry from the end of the relevant assessment year, only the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner (PCIT) can accord the approval to the reassessment notice and not the Additional Commissioner of Income Tax (ACIT).

Madras High Court

Madras High Court Directs GST Dept. To Release Detained Vehicle On Payment Of 25% Of Penalty

Case Title: M/s.RKS Agencies Versus State Tax Officer-I

Citation: 2022 LiveLaw (Mad) 159

The Madras High Court bench of Justice R. Suresh Kumar has directed the GST department to release the detained vehicle on the payment of 25% of the penalty.

Gujarat High Court

Provisional Attachment Not To Hamper Normal Business Activities: Gujarat High court Quashes Attachment Order

Case Title: Arya Metacast Pvt. Ltd. Versus State of Gujarat

Citation: 2022 LiveLaw (Guj) 123

The Gujarat High Court bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore has held that the provisional attachment should not hamper normal business activities of the taxable person.

Gujarat High Court Condemns Coercive Steps Taken By Dept. For Recovery Of Dues From Wipro While Appeal Was Pending

Case Title: M/s Wipro Ltd. Versus State of Gujarat

Citation: 2022 LiveLaw (Guj) 124

The Gujarat High Court bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore has condemned the coercive steps of the department for recovery of dues from Wipro when the appeal was pending before the first appellate authority as well as the Tribunal.

Gujarat High Court Directs Assistant Commissioner Of CGST To Finalise Assessment Proceedings Within 2 Months On Account Of Severe Delay

Case Title: Modern Syntex (I) Limited vs Assistant Commissioner Of CGST

Citation: 2022 LiveLaw (Guj) 125

The Gujarat High Court has recently issued a writ directing the Assistant Commissioner of CGST and Central Excise to initiate and complete the final assessment proceedings concerning the Applicant company and further release the Bank Guarantees in favour of the Applicant within two months. The Applicant company had also showed monetary losses worth INR 96,87,616 due to the bank guarantee charges and claimed compensation for the same in its writ application.

If The Authorities Acknowledge The Error And Accepts Repayment Of Erroneous Refund, It Is Logical To Restore The ITC In The Electronic Tax Ledger : Gujarat High Court

Case Title: I-Tech Plast India Pvt. Ltd vs State Of Gujarat

Citation: 2022 LiveLaw (Guj) 126

The Gujarat High Court has directed the revenue to re-credit/restore the Input Tax Credit (ITC) to the tune of INR 1,39,49,810 in the electronic tax ledger of the writ petitioner . The Bench comprising Justice JB Pardiwala and Justice Nisha Thakore was hearing a writ petition which sought from the Respondent-authorities to re-credit the ITC of INR 139,49,810 in the electronic credit ledger along with interest.

Chhattisgarh High Court

Income Tax Reassessment Notice Issued After 4 Years Without Valid Reasons: Chhattisgarh High Court Quashes Notice

Case Title: Hariom Ingots and Power Pvt. Ltd. Versus The Principal Commissioner of Income Tax | WPT No. 56 of 2022

Citation: 2022 LiveLaw (Chh) 25

The Chhattisgarh High Court bench of Justice Parth Prateem Sahu has quashed the income tax reassessment notice, which was issued after 4 years without stating any valid reason.

ITAT

Additions By AO On The Basis Of Suo-Moto Disclosure Before The Settlement Commission, Not Permissible If The Settlement Was Aborted: ITAT Mumbai

Case Title: Late Shri Sawarmal Hisaria versus Dy. CIT, Mumbai

The Mumbai Bench of ITAT, consisting of members Kuldip Singh (Judicial Member) and Prashant Maharishi(Accountant Member), has ruled that the Assessing Officer cannot make any addition to assessee's income on the basis of the suo-moto disclosure made by the assessee before the Income Tax Settlement Commission, if the settlement got aborted due to non-fulfilment of conditions by the assessee under the Income Tax Act, 1961.

AAR

Services Provided For Collection And Disposal Of Bio-Medical Waste To State Government Is Exempt From Gst: West Bengal AAR

Name of the Applicant: SNG Envirosolutions Pvt Ltd

The West Bengal Bench of the Authority for Advance Ruling (AAR) has ruled that services provided for collection and disposal of bio-medical waste to the State Government is exempt from GST.

GST Payable On Composite Supply Of Work Contract Involving Earth Work: Maharashtra AAR

Applicant's Name: Mahalakshmi Bt Patil Honai Construction

The Maharashtra Authority of Advance Ruling (AAR), consisting of members Ranji Magoo and T.R. Ramnani, has ruled that GST is payable on the composite supply of work contracts involving earth work.

AAAR

No GST Payable On Sewage Treatment Plant: AAAR

Appellant's Name: MIS. Rashtriya Chemicals and Fertilizers Limited

The Maharashtra Appellate Authority of Advance Ruling (AAAR) consisting of members Rajeev Kumar Mital and Ashok Kumar Mehta has ruled that sewage treatment plants (STP) are exempted from the goods and service tax (GST).

No GST & TDS Applicable On Renting Of Immovable Property To Social Justice Department: AAAR

The Maharashtra Appellate Authority of Advance Ruling, consisting of members Asok Kumar Mehta and Rajiv Kumar Mital, has ruled that the renting of immovable property to the social justice department is exempt from GST and TDS.

Corpus Donations Received By A Trust For A Specific Purpose Are Not Taxable, Even If The Trust Is Not Registered: ITAT Mumbai

Case Title: Versova Kokni Sunni Jamat Trust versus Centralised Processing Centre Bangalore

The Mumbai Bench of ITAT, consisting of members Sandeep Singh Karhail (Judicial Member) and Gagan Goyal (Accountant Member), has ruled that the corpus donations received by a Trust for a specific purpose are not taxable, even if the Trust is not registered under Section 12 A of the Income Tax Act, since they are in the nature of a capital receipt.


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