Appeal Can't Be Rejected For Failure To Upload Documents On GST Portal Due To Technical Errors: Madras High Court

The Madras High Court stated that an appeal cannot be rejected solely due to the failure to upload documents on the GST portal if the delay or failure is due to technical errors on the portal. The Bench of Justice Krishnan Ramasamy observed that “….an appeal should not be rejected without affording the parties an opportunity to be heard, particularly when the rejection arises...

Interest Can Be Waived In Situations Beyond Assessee's Control In Timely Filing Of Returns: Punjab And Haryana High Court

The Punjab and Haryana High Court ruled that interest for late filing of income tax returns can be waived in situations where the delay was beyond the control of assessee. The Bench of Justices Sanjeev Prakash Sharma and Sanjay Vashisth observed that “….while exercising the discretion by the Settlement Commission, no reasons have been assigned as to why the interest has been...

S. 2(h) Orissa Entry Tax Act | Tractor Trolley Not 'Motor Vehicle' & Not Amenable To Entry Tax: High Court

The Orissa High Court has held that tractor trailer/trolley is not a 'motor vehicle' as per Section 2(h) of the Orissa Entry Tax Act, 1999 ('OET Act') and therefore, not amenable to entry tax as per the said statute.Interpreting the meaning of 'motor vehicle' as per the Motor Vehicles Act, 1988 ('MV Act') as well as the OET Act, the Division Bench of Justice Arindam Sinha and Justice...

No Documentary Evidence From Department To Support Allegations; Supreme Court Grants Bail To Assessee Arrested Under Section 69 of CGST Act

The Supreme Court allowed a Special Leave Petition (SLP) filed by the assessee/accused, granting bail in a case registered under Section 132(1)(b), 132(1)(f), and 132(1)(i) of the Central Goods and Services Tax Act, 2017. The Bench of Justices J.K. Maheshwari and Rajesh Bindal granted bail on the basis that the department failed to file any documentary evidence against...

NCLT Order Prevails Over GST Demand, Even If State Is Not Notified About Pending NCLT Proceedings: Andhra Pradesh High Court

The Andhra Pradesh High Court stated that National Company Law Tribunal (NCLT) order prevails over Goods and Services Tax (GST) demand, even if the state government is not notified about the pending NCLT proceedings. The Division Bench of Justices R. Raghunandan Rao and Harinath N. observed that “the contention of the department that the order of NCLT is not binding on the State...

Treaty Provisions Prevails Over Income Tax Act – Receipts From Aircraft Leasing Is Not Taxable As Royalty: Delhi High Court

The Delhi High Court held that consideration received by Assessee from aircraft leasing activity is not taxable as royalty either u/s 9(1)(vi) of Income Tax Act or under India-Ireland DTAA. Under section 9(1)(vi) of the Income tax Act, royalty payable by the Indian Government to any non-resident, shall always be deemed to accrue or arise in India, without any exception. In such a...

'Cheeselings' By Parle-G Classified As 'Namkeen', Exempt From Excise Duty: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that 'Cheeselings' by Parle-G is 'namkeen' which is exempted from the excise duty under S. No. 29 of the Notification No. 3/2006-Central Excise dated 1st March 2006. The Bench of C J Mathew (Technical Member) and Ajay Sharma (Judicial Member) has observed that “'Namkeen' has not been...

Second Provisional Attachment Notice Lacking Fresh Reasons Is Arbitrary: Allahabad High Court

The Allahabad High Court stated that issuing a second provisional attachment notice without providing new or fresh reasons is considered arbitrary. The Division Bench of Justices Shekhar B. Saraf and Manjive Shukla observed that “the department cannot be allowed simpliciter to issue a second notice, and thereafter, third and fourth and continue with the provisional attachment for...

In Absence Of Specific Reasons, GST Registration Can't Be Cancelled With Retrospective Effect : Delhi High Court

Finding that the Show Cause Notice (SCN) did not mention any particulars, which would provide any clue to the taxpayer/ petitioner as to the reasons for cancellation of its GST registration, the Delhi High Court quashed the SCN as well as the order, by which the GST Commissioner had cancelled the GST registration of petitioner with retrospective effect. The Division Bench of...

Income Tax Refund Can't Be Denied To Taxpayer For Discrepancy In Form 26AS Filed: Delhi High Court

While observing that tax was duly deducted by the Land Acquisition Collector but was not disclosed for some reasons and hence the credit was not reflected in Form 26AS, the Delhi High Court held that the assessee/ petitioner cannot be penalized for the mere reason that the Form 26AS suffered from a discrepancy. Therefore, condoning the delay u/s 119 of the Income tax Act, the High...

Detention Under Customs Act – Authority Must Specify Nature Of Infraction/ Violation, For Tentative Denial Of Preferential Duty Treatment: Delhi HC

The Delhi High Court held that the Proper officer under Customs Act cannot detain the goods or stall the process of importation, without forming a requisite opinion regarding any forgery in import. The High Court clarified that the proper officer does not have any unfettered power to initiate a verification process, and it is incumbent upon him to form a requisite opinion in support...

Service Charge Collected By Medical Store In Hospital Covered Under “Health Care Services”, Exempted From Service Tax: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that service charge collected by a medical store in the hospital is covered under “Health Care Services” and are exempted from Service Tax. The Bench of Binu Tamta (Judicial Member) has observed that “medical aid to the patients who are admitted in the hospital, most of the...