Judgements and Orders, Supreme Court and High courts of India

Production of original VAT or Sales Tax Challans not required for grant of SAD refund unless any deficiency memo is issued

Bimal Jain 19 October 2021 at 09:45

The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, Chennai ("the CESTAT Chennai") in the case of M/s Aditya Chemicals v. Commissioner of Customs [Customs Appeal No.40592 of 2021 decided on October 12, 2021] has held that the Customs Author

Posted in Custom | 177 Views

Sale consideration as per the provisions of section 43CA(1) of the Income Tax Act

Poojitha Raam Vinay 18 October 2021 at 21:36

This appeal filed by the Revenue is directed against the order dated 09.05.2018 of the Commissioner of Income Tax (Appeals) � 3, Delhi relating to Assessment Year 2014-15.

Posted in Income Tax | 235 Views

Calculation of tax at the maximum marginal rate instead of slab rate

Poojitha Raam Vinay 18 October 2021 at 21:36

This appeal filed by the assessee is directed against the order dated 26th July, 2019 of the CIT(A)-40, New Delhi, relating to Assessment Year 2015-16.

Posted in Income Tax | 202 Views

Charging of interest under sections 234A, 234B and 234C of the Income Tax Act

Poojitha Raam Vinay 18 October 2021 at 21:36

This appeal filed by the assessee is directed against the order dated 09.08.2019 of the Commissioner of Income Tax (Appeals)-XXV, New Delhi relating to Assessment Year 2007-08.

Posted in Income Tax | 163 Views

Disclosure of investment and income relating to foreign immovable property

Poojitha Raam Vinay 18 October 2021 at 21:36

This appeal filed by the assessee is directed against the order dated 18th October, 2019 of the CIT(A)-12, New Delhi, relating to Assessment Year 2016- 17.

Posted in Income Tax | 150 Views

Explanation of cash deposit during demonetization period

Poojitha Raam Vinay 18 October 2021 at 21:36

This appeal by the assessee is preferred against the order of the National Faceless Appeal Centre (NFAC) dated 05.03.2021 pertaining to A.Y. 2017-18.

Posted in Income Tax | 434 Views

GST Registration cannot be cancelled if the SCN not issued in prescribed template

Bimal Jain 17 October 2021 at 17:30

In Suresh Trading Corporation v. The Asst. Commissioner (Circle) of SGST, Tamil Nadu [W.P. No. 21109 of 2021, dated October 01, 2021], Suresh Trading Corporation ("the Petitioner") has filed this petition challenging the order dated October 10, 2019

Posted in GST | 255 Views

Quashed registration cancellation order and directed Department to consider the case afresh

Bimal Jain 15 October 2021 at 13:31

In International Value Retail Private Limited v. Union of India and Ors. [WPA 11147 of 2020 dated September 10, 2021], the current petition has been filed by International Value Retail Private Limited ("the Petitioner") challenging the Show Cause Not

Posted in GST | 204 Views

E-way Bill not necessary for transporting personal effects including motor vehicles

Bimal Jain 15 October 2021 at 13:30

In Assistant State Tax Officer (Intelligence), Alappuzha v. VST AND Sons (P.) Ltd [WA NO. 914 OF 2021 dated July 22, 2021], the current application has been filed by the Department following the Writ Petition WP(C). No. 22304 OF 2020(K) dated October

Posted in GST | 259 Views

Best Judgment Assessment Order withdrawn as Petitioner filed relevant returns in accordance with order of High Court

Bimal Jain 15 October 2021 at 13:30

In Associate Decor Ltd. v. Assistant Commissioner of Commercial Taxes, Bengaluru [Writ Petition No. 45290 of 2019 (T-RES) dated July 02, 2021] Associate Decor Ltd. (“the Petitioner”) has filed the current petition challenging the endorsement No. ACCT

Posted in Community & General | 317 Views