Tax
Affiliation Provided By Kota University To Its Constituent Colleges For Imparting Education Is A Supply, Attracts GST: Rajasthan AAR
The Rajasthan Authority of Advance Ruling (AAR) has observed that affiliation provided by Kota University to its constituent colleges for imparting education is a supply and taxable under GST.The two-member bench of Umesh Kumar Garg and M. S. Kavia has observed that the affiliation services provided by Kota University enable the institution to conduct the course or programme and do not relate...
Failure To Furnish Certified Octroi Exemption Form; Importer Not Ineligible For Refund Of Octroi Under Section 194(2) Of MMC Act: Bombay High Court
The Bombay High Court has ruled that failure to furnish a declaration duly certified by the Octroi Inspector, would not render the importer ineligible for refund of Octroi Duty under Section 194(2) of the Mumbai Municipal Corporation Act, 1888 (MMC Act). The Bench of Acting Chief Justice S. V. Gangapurwala and Justice Arif S. Doctor held that production of a duly certified...
Coal Transportation From Pitheads Of Mines To Railway Sidings Not "Mining Of Mineral": CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the coal transported from the pitheads of the mines to the railway sidings would be classified under the head "transport of goods by road" service, and the activity does not involve any taxable service in relation to "mining of minerals."The two-member bench headed by Justice Dilip Gupta...
Raula Gundi Is A Chewing Tobacco Without Lime Tube, Attracts 28% GST: AAR
The Orissa Authority for Advance Ruling (AAR) has held that "Raula Gundi," which is "chewing tobacco without lime tubes," attracts 28% GST with a 160% Compensation Cess.The two members of the bench, G.K. Pati and P.K. Mohanty have observed that "Raula Gundi," i.e., chewable gundi, is "chewing tobacco," the principal or predominant ingredient of which is tobacco.The applicant is in the business...
Tax deposited During Search Not Voluntary: Delhi High Court Directs GST Dept. To Return Rs.1.80 Crores With Interest
The Delhi High Court has directed the GST department to return the amount of Rs. 1.80 crores along with 6% interest as the recovery of tax made during the search was not voluntary.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that no recovery of tax should be made during search, inspection, or investigation unless it is voluntary.The...
Age At The Time Of Commission Of Offence Has To Be Taken And Not When The Proceedings Initiated: Delhi High Court
The Delhi High Court upheld the prosecution for an undisclosed foreign bank account, observing that the age at the time of the offense must be taken into account, not when the proceedings were initiated.The single judge bench of Justice Suresh Kumar Kait has relied on the decision of the Delhi High Court in the case of Pradip Burman vs. Income Tax Office, in which it was held...
Technical Consideration Cannot Come In The Way Of Substantial Justice: Bombay High Condones ITR-filing Delay
The Bombay High Court has condoned a year-long delay in filing the Income Tax Return (ITR) over "genuine hardships."The division bench of Justice Dhiraj Singh Thakur and Justice Abhay Ahuja has observed that technical considerations cannot come in the way of substantial justice. It is neither an allegation of malafide nor an allegation that the delay has been deliberate.The petitioner/assessee...
Delhi High Court Grants Interim Protection Against Retrospective Denial Of Concessional Rate Of Customs Duty To Solar Units
The Delhi High Court has granted interim protection against the retrospective denial of the vested right of the benefit of concessional rate of duty under project import regulations granted to solar power developers.The Division Bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju have directed the customs authorities to refrain from taking any precipitative steps at the time of...
Karnataka High Court Quashes Provisional Attachment Of Fixed Deposits Worth Rs. 3700 Crores Against Xiaomi
The Karnataka High Court has quashed the provisional attachment of fixed deposits worth Rs. 3700 crores against Xiaomi.The single bench of Justice S.R. Krishna Kumar has quashed the provisional attachment of the fixed deposit subjected to various conditions.The court ordered that Xiaomi shall not be entitled to make payments from the fixed deposit accounts in the form of royalties or in any...
Interest on Tax Refund Payable On Expiry Of 3 Months From The Date Of Refund Application: Karnataka High Court
The Karnataka High Court has held that the interest on a delayed tax refund is payable on the expiration of 3 months from the date of filing the refund application.The single bench of Justice R. Krishna Kumar has observed that merely because there were certain deficiencies or lacunae in the refund claim by the petitioner, the circumstance cannot be relied upon or made the basis by the...
GST ITC Not Available On ​​Goods And Services Used For Construction Of A Pipeline Laid Outside The Factory Premises: AAR
The Maharashtra Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) is not available on goods and services used for the construction of a pipeline laid outside the factory premises.The two-member bench of M. Rammohan Rao and T.R. Ramnani has observed that, as per the explanation to Section 17 of the GST Act, "plant and machinery" does not include a pipeline laid outside...
Amount Equivalent To Capital Gains Utilised For Acquisition Of New House: ITAT Allows Capital Gain Exemption
The Delhi Bench of the Income Tax Appellate Tribunal has allowed the capital gain exemption under section 54 of the Income Tax Act on the grounds that the amount equivalent to the capital gains has been used for the acquisition of a new house.The two-member bench of Yogesh Kumar US (Judicial Member) and Dr. B. R. R. Kumar (Accountant Member) has observed that the agreement for sale was signed...