Tax Cases Weekly Round-Up: 18 June To 24 June, 2023

Delhi High CourtDelhi High Court Directs AO To Provide Information To Vodafone Mauritius To Drive Out The Validity Of TRCCase Title: VODAFONE MAURITIUS LIMITED Versus ACITThe Delhi High Court has directed the AO to provide information to Vodafone Mauritius to determine the validity of the Tax Residency Certificate (TRC).Bombay High CourtBombay High Court Allows BOCW Cess Refund On Supply Portion Of ContractCase Title: GE T and D India Ltd Versus Union of India & OrsThe Bombay High Court has allowed the Building and Other Construction Workers Welfare (BOCW) Cess refund on the supply portion of the contract.Excise Commissioner Is Duty Bound To Cancel Liquor Licence On The Application Of Legal Heirs Of The Deceased: Bombay High CourtCase Title: Dattaram Govind Naik Versus State Of GoaThe Bombay High Court, Goa Bench has held that when the legal heirs of the deceased license holder applied for cancellation, the excise commissioner was duty-bound to cancel it.Director Proves Lack Of Control On Financial Affairs: Bombay High Court Quashes Income Tax RecoveryCase Title: Prakash B. Kamat Versus Principal Commissioner of Income-taxThe Bombay High Court has quashed the income tax recovery against the Director of a company on the grounds that the Director has sufficiently discharged the burden cast upon him in terms of Section 179(1) of the Income Tax Act.Karnataka High CourtKarnataka High Court Issues Directions To Determine Tax Difference Calculation For Pre-GST Works ContractCase Title: B S Kumar Swamy Versus State Of KarnatakaThe Karnataka High Court has issued directions determining the tax difference calculation for pre-GST works contracts.Kerala High CourtGST Act Has An Inbuilt Mechanism And Impliedly Excludes The Application Of The Limitation Act: Kerala High CourtCase Title: Penuel Nexus Pvt. Ltd. Versus The Additional Commissioner Headquarters (Appeals)Citation: 2023 LiveLaw (Ker) 280The Kerala High Court has held that Section 107 of the CGST Act is an inbuilt mechanism and has impliedly excluded the application of the Limitation Act.Andhra Pradesh High Court Life Tax On Vehicle Should Be On The Cost, Excluding GST And Cess: Andhra Pradesh High Court Directs RefundCase Title: Valluru Pavan Chand Versus State of APThe Andhra Pradesh High Court has held that life tax is to be collected from the vehicle owner upon sale based on the net invoice price of the vehicle and not the ex-showroom price of the vehicle.Tax Not Payable On Motor Vehicles Exclusively Used for Contract Inside Central Deposit Yard: Andhra Pradesh High CourtCase Title: Tarachand Logistics Solutions Limited Versus State of Andhra PradeshThe Andhra Pradesh High Court has held that the motor vehicles exclusively used for the petitioner's contract inside the Central Deposit Yard of Rashtriya Ispat Nigam Limited (RINL) are not liable for taxation and are entitled to exemption.Madhya Pradesh High Court Failure Of Kia Motors To Furnish Information For The Entry Of Demo Car Into Madhya Pradesh: Madhya Pradesh High Court Upholds GST LevyCase Title: M/S Kia Motors India Private Ltd. Versus The State Of Madhya PradeshThe Madhya Pradesh High Court has held that in the absence of information given, the entry of a demo car into the state of Madhya Pradesh renders it exigible to GST.Gujarat High Court 'Provide Specific Reasons': Gujarat High Court Quashes Order Cancelling Firm's GST Registration Based On Cryptic Show Cause NoticeCase Title: Sona Metals Versus State Of Gujarat The Gujarat High Court has quashed an order cancelling the Goods and Services Tax (GST) registration of Sona Metals, citing a lack of detailed reasons for the cancellation.Gauhati High Court Gauhati High Court Issues Notice On Contempt Plea Alleging Non-Compliance Of Direction To Refund Tax Deducted From BSF DIG’s SalaryCase Title: Dr. Chyawan Prakash Meena v. Raja Ghosh, IRS & 4 Ors.The Gauhati High Court on Monday issued notice to the Income Tax Officials in a contempt petition filed by a DIG of Border Security Force alleging non-compliance of the court order directing the IT authorities to refund the tax deductions made from the officer's salary.ITAT Bogus Long-Term Capital Gains From Transaction In Penny Stocks: ITAT Upholds AdditionCase Title: Hemil Subhashbhai Shah Versus DCITThe Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the addition of bogus long-term capital gains from transactions in penny stocks.CESTATNo Service Tax Payable On Administrative Charges Received From Coal Mine Companies By Coal Mines PF Organization: CESTATCase Title: Coal Mines Provident Fund Organization Versus Commissioner of Central Excise & Service Tax, DhanbadThe Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on administrative charges received from coal mine companies by the Coal Mines Provident Fund Organisation.Service Tax Not Payable On Fixed Facility Charges For Providing Liquid Gas Storage Tanks:...

Tax Cases Weekly Round-Up: 18 June To 24 June, 2023

Mariya Paliwala

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