Tax Cases Weekly Round-Up: 30 July To 5 August, 2023

Delhi High Court No TDS Deductible On Commission Payment To Non-Resident Agent Overseas: Delhi High Court Case Title: PCIT Versus Maharani Enterprises The Delhi High Court has held that commission payments to non-resident agents overseas are not chargeable to tax and there is no TDS required to be deducted under Section 195 of the Income Tax Act. Bombay High Court No Order On Merits Can Be Passed If Appeal Is Defective For Non-Production Of Certified Copy: Bombay High Court Case Title: JEM Exporter Versus Union of India The Bombay High Court has held that if the appeal is defective for non-production of a certified copy, failure to deposit, or incorrect signatures, no order on merits can be passed. The appellate authority erred in law in passing an order on the merits. If Refund Is Legitimately Due, Mere Delay Should Not Defeat The Claim For Income Tax Refund: Bombay High Court Case Title: Madhani Prakash Enginers JV Versus UOI The Bombay High Court has quashed the CBDT’s order rejecting the assessee’s application for condonation of the 43-day delay in filing the return of income (ITR). Madras High Court Madras High Court Directs FinMin, CBDT To Decide On Exempting Agricultural Cooperative Credit Societies From TDS Deduction Case Title: Erode Mavatta Valamana Thodakka Versus .The Managing Director / Additional Registrar Erode District Central Cooperative Bank The Madras High Court has directed the Finance Ministry and Central Board of Direct Taxes (CBDT) to take action on exempting primary agricultural cooperative credit societies from TDS deduction on cash withdrawals received from the Central Cooperative Bank for distribution to the beneficiaries. Kerala High Court DGFT Circular Providing 4% of SAD Refund Published On The Official Website Amounts To Public Notice: Kerala High Court Case Title: M/S. Elite Green Pvt Ltd Versus Under Secretary Citation: 2023 LiveLaw (Ker) 369 The Kerala High Court has held that a circular issued by the Directorate General Of Foreign Trade (DGFT) providing 4% of the Special Additional Duty (SAD) refund published on the official website amounts to public notice. Karnataka High Court ATM Management Service To Banks Are Pure Services, No VAT Payable: Karnataka High Court Quashes Re-assessment Case Title: FIS Payment Solutions And Services India Private Limited Vesrsus The State Of Karnataka The Karnataka High Court has quashed the re-assessment and held that ATM management services to banks are pure services and will not attract Value Added Tax (VAT). Allahabad High Court Goods In Transit Can’t Be Treated As Non-Traceable In Presence Of Tax Invoice, E-Way Bill And Bilty: Allahabad High Court Case Title: M/S Bhawani Traders vs. State of U.P. Case Citation: 2023 LiveLaw (AB) 231 The Allahabad High Court has quashed the penalty order passed in Form MOU-09 under Section 129(1)(b) of the Goods and Services Tax Act, 2017 on the grounds that the goods in transit were duly accompanied by the tax invoice, e-way bill, and bilty. CGST Rules | Remedy Under Rule 159(5) Against Provisional Attachment Must Be Availed Before Approaching Court: Allahabad High Court Case Title: Lalita vs. Central Goods And Service Tax And Another Case Citation: 2023 LiveLaw (AB) 243 The Allahabad High Court has held that Rule 159(5) of the Central Goods and Service Tax Rules, 2017 which provides remedy to file objections against the attachment of property must be availed before approaching the Court. Calcutta High Court Buyer Not Liable For Seller's Default: Calcutta High Court Set Aside ITC Reversal Demand Against Buyer Case Title: Suncraft Energy Private Limited And Another Versus Assistant Commissioner The Calcutta High Court has held that before directing the recipient of service or buyer to reverse the input tax credit and remit it to the government, the department ought to have taken action against the selling dealer. Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court Case Title: M/S Tikona Infinet Private Limited vs. State of U.P. and Another Case Citation: 2023 LiveLaw (AB) 242 The Allahabad High Court has held that the assessee ought to have waited for the relevant form to go live on the GST portal instead of making an illegal adjustment. Patna High court Patna High Court Deprecates State Tax Authority's Conduct; Orders Restoration Of Refund Application Case Title: Progressive Constructions Limited vs. The State of Bihar and Another Case Citation: 2023 LiveLaw (Pat) 89 In a significant ruling, the Patna High Court criticized the State Tax Authority for its handling of a refund application filed by Progressive Constructions Limited and set aside the impugned order. The court, in its judgment,...

Tax Cases Weekly Round-Up: 30 July To 5 August, 2023

Mariya Paliwala

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