Tax Cases Weekly Round-Up: 24 To 30 December, 2023

Delhi High Court Refund Application Could Not Be Uploaded Due To Technical Glitches, Refund Can't Be Denied: Delhi High Court Citation: 2023 LiveLaw (Del) 1351 Case Title: M/S Sethi Sons (India) Versus Assistant Commissioner And Ors. The Delhi High Court has held that the refund application was filed twice on the GST portal but could not be uploaded due to technical glitches. Delhi High Court Upholds Constitutional Validity Of Section 115BBE Of Income Tax Act Citation: 2023 LiveLaw (Del) 1352 Case Title: Triveni Enterprises Limited Versus ITO The Delhi High Court has upheld the constitutional validity of Section 115BBE of the Income Tax Act. Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court Citation: 2023 LiveLaw (Del) 1355 Case Title: M/S Aaira Batteries Versus Principal Commissioner Of Department Of Trade Taxes, Government Of NCT Of Delhi The Delhi High Court has held that the order cancelling the petitioner's GST registration was passed in violation of the principles of natural justice and is, thus, liable to be set aside. Madras High Court Cognizant Technology Rs. 19,000 Crore Buyback Dividend Distribution Tax Controversy: Madras High Court Stays Rs.9403.09 Crores Demand Citation: 2023 LiveLaw (Mad) 409 Case Title: M/s.Cognizant Technology Versus Assistant Commissioner of Income Tax The Madras High Court has stayed the tax demand of Rs. 9403.09 crore in the case of Cognizant Technology's Rs. 19,000 crore buyback dividend distribution tax controversy. Empty Liquor Bottles Can't Be Included In Scrap, TCS Not Applicable: Madras High Court Citation: 2023 LiveLaw (Mad) 413 Case Title: M/s.Tamil Nadu State Marketing Corporation Ltd. Versus DCIT The Madras High Court has held that empty liquor bottles cannot be included in scrap, and TCS is not applicable. Allahabad High Court Once Initiation Of Proceedings Itself Is Bad, Consequential Proceedings Automatically Fails: Allahabad HC Case Title: M/S Wave Distilleries Breweries Ltd v. State Of U.P. And 2 Others The Allahabad High Court has held that once the initiation of proceedings is bad in law, all consequential proceedings shall fail. Revenue Cannot Beat Around The Bush, Keep Changing Goal Post At Each Stage: Allahabad High Court Quashes Detention Order Case Title: Jitendra Kumar v. State of U.P. and Another The Allahabad High Court has held that stand taken by revenue in the detention order cannot be changed in the subsequent show cause notice in proceedings arising out of same detention of goods. Karnataka High Court Appellant Not Required To Deposit 10% Of Entire Disputed Amount Including Penalty, Fine, Interest: Karnataka High Court Case Title: M/S Tejas Arecanut Traders Versus Joint Commissioner Of Commercial Taxes The Karnataka High Court has set aside the order passed by the Appellate Authority to deposit 10% of the entire amount in dispute, which included tax, interest, a fine, a fee, and a penalty. Patna High Court Patna High Court Grants Stay To Trimurti Private Limited On GST Demand Amid Tribunal Constitution Delay LL Citation: 2023 LiveLaw (Pat) 148 Case Title: M/s Trimurti Private Limited vs The State of Bihar & Ors In a recent ruling, the Patna High Court, while adjudicating a writ petition filed under Article 226 of the Constitution of India, has granted relief to Trimurti Private Limited by issuing a conditional stay on the GST demand. The petitioner sought various reliefs, primarily aiming to avail the statutory remedy of appeal against an impugned order under Section 112 of the Bihar Goods and Services Tax Act (BGST Act). Bihar Entry Tax Act | Adjustment Of Entry Tax Paid On Damaged Cement Against VAT Liability Not Admissible: Patna High Court LL Citation: 2023 LiveLaw (Pat) 151 Case Title: M/s ACC Limited vs. The State of Bihar & Ors In affirming the directive of the Commercial Tax Tribunal, the Patna High Court ruled that the adjustment of entry tax paid on damaged cement is not permissible under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use, or Sale therein Act, 1993. The court reiterated and upheld the tribunal's decision, reinforcing that the provisions of the aforementioned act do not allow for the adjustment of entry tax in the case of damaged cement. Bihar VAT Act | Penalty Imposable U/S 56(4)(B) On Account Of Clerical Mistake In Mentioning Of Invoice Number In Suvidha Form: Patna High Court LL Citation: 2023 LiveLaw (Pat) 150 Case Title: M/s Ceat Ltd. vs The State of Bihar & Ors Patna High Court has ruled that penalty is imposable under section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (Bihar VAT Act) on account of clerical mistake in mentioning of invoice number in SUVIDHA Form. ...

Tax Cases Weekly Round-Up: 24 To 30 December, 2023

Mariya Paliwala

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