Tax Cases Weekly Round-Up: 11 June to 17 June 2023

Delhi High Court Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST RegistrationCase Title: Rishiraj Aluminium Private Limited Versus Goods And Service Tax OfficerThe Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration.Rule 89(4) Under CGST Rules Inapplicable On Refund Of Integrated Tax Paid On Zero-Rated Supply: Delhi High CourtCase Title: Ohmi Industries Asia Private Limited Versus Assistant CommissionerThe Delhi High Court has held that Rule 89(4) of the Central Goods and Services Tax Rules, 2017 is inapplicable to cases of refund of integrated tax paid on zero-rated supply.Bombay High CourtAssessing Officer Has No Jurisdiction To Reopen Assessment If Dispute Is Settled Under Kar Vivad Samadhan Scheme: Bombay High CourtCase Title: Citibank N.A. Versus S.K. OjhaThe Bombay High Court has held that there is no jurisdiction for an assessing officer to reopen an assessment if a dispute is settled under the Kar Vivad Samadhan Scheme (KVSS).Karnataka High CourtNotice And Assessment Order Passed In The Name Of Non-Existing Company Is Illegal And Without Jurisdiction: Karnataka High CourtCase Title: Coffee Day Resorts (Msm) Pvt. Ltd. Versus The Deputy Commissioner Of Income-TaxThe Karnataka High Court has held that a notice and assessment order passed in the name of a non-existing company is substantively illegal and is an order passed without jurisdiction.Kerala High CourtLand To Be Re-assessed For Fixing Basic Tax Rate After Change In The Nature Of Land: Kerala High CourtCase Title: K.R Santhosh Versus Revenue Divisional OfficerCitation: 2023 LiveLaw (Ker) 268The Kerala High Court has held that as the nature of the land of the petitioner has been permitted to be changed pursuant to the passing of a statutory order under the Kerala Land Utilisation Order, 1967, the competent authority is bound to re-assess the rate of basic tax and to make necessary entries in the Basic Tax Register after verifying the veracity and genuineness of the permission obtained.Allahabad High Court'Refrain From Issuing Service Tax /GST Notices To Lawyers Rendering Legal Services': Allahabad HC Directs Lucknow GST CommissionerateCase title - Pankaj Khare vs. Union Of India Thru. Secy. Deptt. Of Custom And Cgst, Ministry Of Finance, New Delhi And Others 2023 LiveLaw (AB) 187 [WRIT TAX No. - 148 of 2023]Case Citation: 2023 LiveLaw (AB) 187The Allahabad High Court has ordered the Commissioner, GST to issue clear direction to the GST Commissionerate in Lucknow that no notices regarding payment of service tax /GST are issued to the lawyers rendering legal service falling in the negative list so far as service tax is concerned.Rajasthan High CourtVAT Leviable On Entire ‘Entry-Coupon’ Amount Charged By Chokhi Dhani Resort Is Adjustable Against Food: Rajasthan High CourtCase Title: Commercial Taxes Officer Versus Chokhi Dhani Resorts Pvt. Ltd.The Rajasthan High Court, Jaipur Bench, has held that Value Added Tax (VAT) is leviable on the entire ‘entry-coupon’ amount charged by Chokhi Dhani Resort, which is adjustable against food.Calcutta High CourtLook Out Circulars Violates Fundamental Right Of Movement, Banks Can’t Make It A Recovery Norm: Calcutta High CourtCase Title: Mannoj Kumar Jain & Anr. Versus Union of IndiaThe Calcutta High Court has held that the Look Out Circulars causes an immediate and irrevocable violation of a person’s fundamental right to movement.GST Registration Cancellation With Retrospective Effect Can’t Be A Ground To Deny GST ITC To The Buyer: Calcutta High CourtCase Title: M/s. Gargo Traders Versus The Joint Commissioner, Commercial TaxesThe Calcutta High Court, while noting that at the time of the transaction, the name of the supplier as a registered taxable person was already available with the government record, and the buyer/petitioner had paid the amount of the purchased articles as well as tax through the bank and not in cash, remanded the matter back to the department.TDS Not Deductible On Trade Discount Allowed By Newspaper Company To INS Accredited Advertising Agent: Calcutta High CourtCase Title: Commissioner Of Income Tax TDS, Versus ABP Private LimitedThe Calcutta High Court has held that TDS is not deductible on trade discounts allowed by newspaper companies to Indian Newspaper Society (INS) accredited advertising agents.Punjab And Haryana High CourtPunjab And Haryana High Court Directs GST Dept. To Return Illegally Recovered GST Without Issuing SCN Along With 6% InterestCase Title: M/s Samyak Metals Pvt. Ltd. Versus Union of India and othersThe Punjab and Haryana High Court has directed the GST Department to return illegally recovered GST without issuing a Show Cause Notice, along with 6% interest.Punjab & Haryana High Court Impedes Coercive Actions Against Online Opinion Betting App In Respect Of Rs. 1500 Crore GST NoticeCase Title: Probo Media Technologies Versus Union of IndiaThe Punjab and Haryana High Court impeded coercive ...

Tax Cases Weekly Round-Up: 11 June to 17 June 2023

Mariya Paliwala

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