Tax
Search And Seizure Of Cash And Jewellery By ED Without Recording The ‘Reasons To Believe’: Telangana High Court Quashes Seizure
The Telangana High Court has set aside the search and seizure of cash and jewellery by ED as it was done without recording the "reasons to believe."The single bench of Justice K. Sarath has observed that the Additional Director of the Enforcement Directorate without recording the "reasons to believe" issued a search warrant/authorisation to his subordinates.The Deputy Director of the...
“Activation Charges” Of Equipment/Software Features Covered Under The Activity Of Sales Of Goods, Not “Service”: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the “activation charges” of equipment/ software features are covered under the activity of sales of goods and not covered under the provisions of “Service”.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that if the software whether customized...
GST Registration Cancelled Without Granting Opportunity Of Personal Hearing: Patna High Court Quashes Order
The Patna High Court has held that the GST registration was canceled without granting him the opportunity of a personal hearing.The division bench of Chief Justice Sanjay Karol and Justice Partha Sarthy has quashed the GST cancellation order and held that the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only is...
Benefit Under SVLDRS Scheme Cant Be Denied Based On Dept. Decision To File Appeal: Jharkhand High Court
The Jharkhand High Court has held that the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS scheme), cannot be denied by the designated committee for the reason that the department has decided to file an appeal against the order.The division bench of Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan has observed that the Designated...
Onus is On The Customs Department To Prove That The Goods are Smuggled: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the onus is on the Customs Department to lead evidence in support of an allegation as to the smuggled nature of goods.The bench of Anil Choudhary (a judicial member) has directed the department to release the goods within a period of 15 days. The appellant shall not be liable for payment of...
Failure Of Taxpayer To Disclose Fully: Gujarat High Court Refuses To Quash Reassessment
The Gujarat High Court has refused to quash the reassessment because the taxpayer has not truly and fully disclosed the material.The division bench of Chief Justice Aravind Kumar and Justice Ashutosh Shastri observed that if the petitioner or assessee was not remedial and has now questioned the issuance of a notice, he is required by law to cooperate with the authority in the...
GSTN Issues Advisory On Taxpayers Facing Issue In Filing GSTR-3B
The Goods and Service Tax Networks (GSTN) has issued an advisory on taxpayers facing issues in filing GSTR-3B.The filing of TRAN forms was made available for aggrieved taxpayers between 01.10.2022 and 30.11.2022, in accordance with the Supreme Court's directive.It has been noted that a small number of taxpayers have started the filing process for TRAN forms on the portal but have not finished...
VAT Department Not To Initiate Coercive Measures Against PSU Pawan Hans: Delhi High Court
The Delhi High Court has granted a stay to helicopter charterer PSU Pawan Hans Ltd. against a VAT demand of Rs. 176 crores.The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the issue needs consideration and directed the VAT department not to initiate coercive measures for recovery of the VAT demand confirmed by the Delhi VAT Tribunal in the...
CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court
The Bombay High Court has ruled that orders, instructions or directions issued by the CBDT under Section 119 or under the Explanation to Section 279 (6) of the Income Tax Act, 1961, cannot put fetters on the power of income tax authorities under Section 279(2) to consider an application for compounding of offence, by prescribing a period of limitation. The bench of Justices Dhiraj...
Gold Balas Are Gold Ornaments Having Definite Shape To Be Worn By The Local People: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has released the gold balas from custody and held that gold balas are gold ornaments having a definite shape to be worn by the local people.The bench of P.K. Choudhary (Judicial Member) has observed that the Gold Control Act of 1968 has already been repealed since 1990. Under the new fiscal policy, the...
Taxpayer Cannot Be Compelled To Pay Tax On The Services Rendered By It Twice: Rajasthan High Court
The Rajasthan High Court has held that the taxpayer cannot be compelled to pay tax on the services rendered twice.The division bench of Justice Pankaj Mittal and Justice Subha Mehta ruled that the petitioner's supply of manpower to a company in Rajasthan is either an inter-state transaction subject to CGST+RGST or an intra-state transaction subject to IGST. The petitioner has deposited 18% of...
Notice Under Customs Act Can Be Issued Only After The Assessment Is Modified On Appeal: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that once an assessment is made, it stands unless it is reviewed under Section 28 of the Customs Act or modified in an appeal.The two-member bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that any assessment can be modified in two ways: first, through...