GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court

The Madras High Court stated that GST registration and payment of tax after inspection is not a voluntary conduct.The Bench of Justice K. Kumaresh Babu observed that “there is a deliberate attempt to evade payment of tax by not registering himself under the Act and also issuing receipts as donation to the Trust. Only after the inspection they have agreed to pay the tax by...

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that the prescribed time limit for filing a refund application cannot be disregarded merely because the tax was collected without legal authority. The Bench of Justices Dilip Gupta (President) and P. V. Subba Rao (Technical) has observed that “the appellant cannot be permitted to claim...

Department Cannot Invoke Extended Period Of Limitation Merely Because Returns Were Self-Assessed: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that the department cannot invoke the extended period of limitation merely because the returns were self-assessed. The Bench of Justice Dilip Gupta (President) and P. V. Subba Rao (Technical Member) has observed that “Mere suppression of facts is not enough to invoke the extended period...

Tax Annual Digest 2024: Part III

Chewing Tobacco Packed In High-Density Polyethylene Bags Are 'Wholesale Package'; Cannot Be Taxed As Retail Product Under Excise Act : Supreme CourtThe Supreme Court recently held that pouches of chewing tobacco packed in High-Density Polyethylene (HDPE) bags would be considered a 'wholesale package' and could not be considered for imposing excise duty as per the provisions relating to...

Foreign Nationals Coming To India Not Required To Declare Personal Gold Jewellery To Customs: Delhi High Court

The Delhi High Court has held that foreign nationals coming to India need not declare to the Customs Department their gold jewellery which they are carrying for bonafide personal use.A division bench of Justices Prathiba M. Singh and Dharmesh Sharma further held that the Customs Department must make a distinction between 'jewellery' and 'personal jewellery', while seizing items for violation...

Co-Owner Of Property Not Receiving Income From It Not Liable To Pay Tax On Income From Such Property: Delhi High Court

The Delhi High Court has held that where a property is held jointly but only one co-owner reaps the benefit of income from such property, the other co-owner cannot be held liable to pay tax merely by virtue of co-ownership.A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “the [Income Tax] Act fails to raise any presumption in law, of income...

S.12(10) Central Sale Tax (R&T) Rules | Can Certificate Of Export Be Filed After Completion Of Sales Tax Proceedings: AP HC Refers To Full Bench

A Division Bench of the Andhra Pradesh High Court has placed a matter regarding the interpretation of Rule 12(10) of the Central Sale Tax (R&T) Rules before the Chief Justice for reference to a Full Bench. The question that arose before the coordinate bench was whether akin to Form C (Form of Declaration) and F (Form of declaration to be issued by the transferee); Form H...

Money In Bank Account Is 'Property', Liable For Provisional Attachment U/S 281B Of Income Tax Act: Kerala High Court

The Kerala High Court held that cash in bank account is a 'property' liable for provisional attachment under section 281B of the Income Tax Act. The Division Bench of Justices Sathish Ninan and Shoba Annamma Eapen observed that “mere fact that Bank account is not explicitly provided under Section 281B of the Income Tax Act, unlike the GST Act, 2017 which specifically mentions the...

Time Spent To Defend Reassessment Notice Issued Without Following Procedure Doesn't Extend Limitation For Revenue When Issuing Fresh Notice: Delhi HC

The Delhi High Court has held that if the Revenue issues a reassessment notice to an assessee under Section 148 of the Income Tax Act, 1961 without following due procedure, it cannot later issue fresh reassessment notice beyond the prescribed period, claiming that time spent on earlier litigation is to be excluded for the purposes of computing limitation.A division bench of Acting Chief...

Tax Weekly Round-Up: January 20 - January 26, 2025

SUPREME COURTSupreme Court Sets Aside Excise Duty Demand On Oil Marketing Companies For Inter-Supply Of Petroleum ProductsCase Title: Bharat Petroleum Corporation Ltd. versus Commissioner of Central Excise Nashik Commissionerate (and connected matters)Case no.: CIVIL APPEAL NO. 5642 OF 2009In a significant relief for Oil Marketing Companies (OMCs), the Supreme Court ruled (Jan. 20) that...

Allahabad High Court Annual Tax Digest 2024

NOMINAL INDEX M/S Mgs Palace v. State Of U.P. And 4 Others 2024 LiveLaw (AB) 4 M/S. Hindustan Herbal Cosmetics vs. State Of U.P. And 2 Others 2024 LiveLaw (AB) 9 M/S Eastern Machine Bricks And Tiles Industries vs. State Of U.P. And Others 2024 LiveLaw (AB) 14 Akbar Ali Transport Services vs. State of U.P. and Another 2024 LiveLaw (AB) 25 M/S Roli Enterprises vs. State Of...

Rates Charged By Power Distribution Companies, State Board For Electricity Can Be Considered To Determine Its Market: Delhi HC

The Delhi High Court has held that the rate at which power is supplied by the State Electricity Board (SEB) or the Power Distribution Companies is an appropriate metric for determining the market price of electricity.A division bench of Acting Chief Justice Vibhu Bakhru and Justice Swarana Kanta Sharma further held that the rate at which electricity is sold on the Indian Energy Exchange...