Tax
Assessee Entitled To Cash Refund Of Accumulated CENVAT Credit Despite Abolition Of Education Cess: CESTAT
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that merely because levy of education cess was abolished does not disqualify an assessee from availing Cenvat Credit on Education Cess and Secondary & Higher Education Cess.The Bench of Ramesh Nair (Judicial Member) and C L Mahar (Technical Member) has observed that “the abolition of...
If State GST Has Started Proceedings, They Must Complete The Process; It Cannot Be Transferred To Central GST: Himachal Pradesh High Court
The Himachal Pradesh High Court stated that the State and Central Governments have been extended the same powers under the CGST and SGST Act and if one of the officers has already initiated proceedings, the same cannot be transferred to another and he alone is to issue process under the Act and take it to its logical end.The Bench of Justice Tarlok Singh Chauhan observed that “….where...
Income Tax Authorities Have The Power To Seek Interim Custody Of Currency Notes Produced Before The Magistrate: Kerala High Court
The Kerala High Court held that income tax authorities have the power to seek interim custody of currency notes seized and produced before the jurisdictional magistrate by any other officer or authority if there is any reason to believe that the seized currency is part of any asset that has not been disclosed for the purpose of the Income Tax Act.The Division Bench of Justice P. B. Suresh...
IPC Provisions Can't Be Invoked Directly Without Applying Penal Provisions Of GST Act: Madhya Pradesh High Court
The Madhya Pradesh High Court stated that GST authorities cannot bypass the procedural safeguards under the GST Act by directly invoking IPC provisions without first applying the penal provisions of the GST Act. The Division Bench of Justices Sushrut Arvind Dharmadhikari and Duppala Venkata Ramana observed that “GST Act, 2017 is a special legislation which holistically deals...
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...