Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Delhi High Court Second Petition Can't Be Filed If First Petition Challenging ITC Reversal Is Unconditionally Withdrawn: Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Citation: 2024 LiveLaw (Del) 384 The Delhi High Court has held that the petitioner, having unconditionally withdrawn the earlier petition and liberty being specifically declined to the petitioner, is precluded from filing the fresh petition seeking the same relief that was earlier withdrawn by the petitioner. Retrospective GST Registration Cancellation Can't Be A Consequence Of Non-Filing Of Return: Delhi High Court Case Title: Good Life Zip India Versus Commissioner Of Delhi Goods And Service Tax & Anr. The Delhi High Court has held that simply because a taxpayer has not filed the returns for some period does not mean that the taxpayer's registration is required to be cancelled with a retrospective date. Dept. Can't After Being Unsuccessful, On Its Own, Declare Order For CENVAT Credit Refund To Be Erroneous: Delhi High Court Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the CENVAT credit as well as interest on delayed payments to be an erroneous refund. Bombay High Court Maharashtra Govt's Action In Levying Stamp Duty On 'DO' Is Within Legislative Competence Of State: Bombay High Court Case Title: Saurer Textile Solutions Pvt Ltd Versus The State of Maharashtra The Bombay High Court has held that the action of the Maharashtra Government in levying stamp duty on delivery orders (DO) is within the legislative competence of the state. Kerala High Court Biuret Content Test In Imported Urea To Match Technical Trade Urea Specifications, Kerala High Court Directs Testing In Faridabad Laboratories Case Citation: 2024 LiveLaw (Ker) 224 Case Title: R. Krishnaprasad Versus Commissioner of Customs The Kerala High Court directed that the referral laboratory, namely the Central Fertilizer Quality Control Unit, Faridabad, shall ensure that the analysis of the urea sample is done expeditiously and that the report thereof reaches the Kochi Customs Authority within a month from the date of receipt of the sample at the said laboratory. Kerala High Court Stays GST Recovery Proceedings Against Bar Council Of Kerala Case title: Bar Council of Kerala v The Additional Commissioner The Kerala High Court stayed the proceedings initiated by the Additional Commissioner, Central Board of Indirect Tax and Customs for recovery of service tax, penalty and interest from the Bar Council of Kerala.

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Mariya Paliwala

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