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

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 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 LtdCitation: 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 TaxCitation: 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-ICitation: 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 GujaratCitation: 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 GujaratCitation: 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...

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

Mariya Paliwala

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