Tax
Reassessment Order Can't Be Made Until There Has Been Service Of Notice: ITAT
The Delhi Income Tax Appellate Tribunal (ITAT) consisting of C.N. Prasad (Judicial Member) has observed that reassessment cannot be made until there has been service of notice.The assessee/appellant has challenged the validity of the reassessment order, stating that the mandatory requirement of service of notice under section 148 of the Income Tax Act was not followed, which...
Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court
The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora ruled that the right to file an objection to the Show Cause Notice cannot be denied owing to a one-day delay. The petitioner has challenged the order passed under Section 148A (d) of the Income Tax Act, 1961 and the notice passed under Section 148 of the Income Tax Act. The petitioner was given...
Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi
The Delhi Bench of CESTAT has reiterated that service tax cannot be levied on reimbursement of expenses incurred by the service provider. The Bench, consisting of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member), held that since Rule 5 of the Service Tax (Determination of Value) Rules, 2006 has been held to be ultra vires by the Supreme Court in the case of Union...
Justifiable Doubts Regarding The Independence Of Empanelled Arbitrators Would Always Exist: Meghalaya High Court
The High Court of Meghalaya has held that if a contractor/ tenderer does not accept the names of the possible arbitrators that are listed on the panel prepared by the tenderee, the panel cannot be enforced since there would always be justifiable doubts regarding the independence or impartiality of the empanelled arbitrators. The Single Bench of Chief Justice Sanjib Banerjee held that...
No GST Payable On Work Of 'Shaheed Dwar' At Banjarawala, Dehradun: Uttarakhand AAR
The Uttarakhand Authority of Advance Ruling (AAR) consisting of Anurag Mishra and Rameshvar Meena has ruled that no GST is payable on the work of 'Shaheed Dwar' at Banjarawala, Dehradun. The applicant, Garhwal Mandal Vikas Nigam Limited, is an undertaking of the Government of Uttarakhand. The applicant has been receiving consideration for the implementation of various projects from...
No GST Payable For Movement Of Goods Between Two Units Working Under Same GSTIN: Rajasthan AAR
The Rajasthan Bench of Authority of Advance Ruling, consisting of Vikas Kumar Jeph and M.S. Kavia has ruled that GST is not payable on the movement of goods between two units working under the same GSTIN.The applicant is in the business of manufacturing Thermocol, PET Bottles, Tableware, Kitchenware & Tiffin, Toilet ware, Plastic Casseroles, Steel Household, Plastic Chairs, and...
Tax Cases Weekly Round-Up: 12 June To 18 June, 2022
Delhi High CourtDelhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN Case Title: Jindal Exports and Imports Private Limited Vs DCIT The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the assessment order as the assessee was not given an opportunity to file an objection to the show...
Period Of Limitation Under S.153 Of Income Tax Act Applies To Remand Proceedings : Madras HC
The Madras High Court recently observed that the period of limitation under the Sections 153 (2A) or 153 (3) was applicable even for remad proceedings before the Assessing Officer, Transfer Pricing Officer or the Dispute Resolution Panel. The entire proceedings had to be conducted within a period of 9 months as contemplated under Section 144C (12) of the Income Tax Act. The bench of Justice...
Nowhere It Appears That Petitioners' Request For A Personal Hearing Was Considered Or Rejected: Calcutta High Court Sets Aside GST Adjudication Order
The Calcutta High Court bench of Justice Md. Nizamuddin has held that the GST order passed without giving an opportunity of personal hearing is against the principles of natural justice. The petitioner has challenged the adjudication order passed by the Adjudicating Authority. The primary ground of challenge was that the order was passed in violation of the principle of natural justice...
Delhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN
The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the assessment order as the assessee was not given an opportunity to file an objection to the show cause notice. The petitioner/assessee has challenged the reassessment notices for the assessment years 2014-15 and 2015-16 as well as the assessment orders passed under Section 147 read...
Failure Of Proper Officer Detaining Vehicle To Issue Notice: Madras High Court Directs Release Of Vehicle And Goods
The Madras High Court bench of Justice Anitha Sumanth has held that Section 129 of the CGST Act provides for the detention and seizure of the vehicle upon condition that an order of detention/seizure shall be passed at the time of detention/seizure and duly served upon the person transporting the goods.The petitioner claimed to have obtained iron scrap from multiple merchants and to...
Cryptic Reasons For Denying Refund Claim Does Not Render The Order Non-Speaking: Madhya Pradesh High Court
The Madhya Pradesh High Court has held that the claim for refund has been declined by assigning reasons which may be cryptic on bare perusal but are sufficient to enable the assessee to know the exact cause for the rejection of the claim for refund.The division bench of Justice Sheel Nagu and Justice Maninder S. Bhatti has observed that the reasons assigned for declining the refund...