Indirect Tax Weekly Round-Up: 21 To 27 July 2024
8 months ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi Citation: 2024 LiveLaw 288 The Madras High Court has held that interest cannot be demanded when the entire amount as demanded by the authorities has been paid even during the pendency of the appeal. Kerala High Court Denial Of Credit For Non-Registration Thiruvabhranam Commissioner Of Under KVAT Act Is Unjust: Kerala High Court Case Title: Mythree Associates Versus Commercial Tax Officer The Kerala High Court has held that the petitioner/assessee has paid tax at the prescribed rate on the materials procured by him from the Travancore Devaswom Board, and since this amount has already been paid over to the State Exchequer, any denial of credit to the assessee solely on the ground that the Travancore Devaswom Board/Truvabharanam Commissioner was not registered under the KVAT Act would be unjust. Goods Transported For Own Use, No Intention To Evade Tax, Kerala High Court Deletes Penalty Case Title: State Of Kerala Versus Petrolink Data Services Ltd. DGFT Notification Prohibiting Export Of Non-Basmati White Rice Can't Have Retrospective Effect: Andhra Pradesh High Court Case Title: Sree Murali Mohana Boiled & Raw Rice Mill Pvt.

Kerala Tax Court Customs Title Kerala High Court 2024 Held High Commissioner Goods Versus Telangana High Court Case Title Betel Nuts  roundup  21  27  tax  court  courtcase  versus  high  kerala  commissioner  title  weekly  indirect  held  2024  goods

History of this topic

Tax Weekly Round-Up: March 17 - March 23, 2025
4 days, 20 hours ago

Tax Weekly Round-Up: March 17 - March 23, 2025

Live Law  

HIGH COURTS Allahabad HC Proceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High Court Case Title: M/S Jaya Traders Through Its Proprietor Mr. Vishwanath Tiwari v. Additional Commissioner Grade-2 And Another Case no. Jayasankaran Nambiar and Easwaran S. observed that “it is significant in this regard to observe …

Kerala High Court Weekly Round-Up: March 17 - 23, 2025
4 days, 23 hours ago

Kerala High Court Weekly Round-Up: March 17 - 23, 2025

Live Law  

Nominal Index XXX v Union of India, 2025 LiveLaw 181 Badi Govindan v Dayaroth Arikothan Rohini, 2025 LiveLaw 182 T K Pavithran v Kerala Lok Ayukta, 2025 LiveLaw 183 Kerala Waqf Samrakshana Vedhi v State of Kerala and Others, 2025 LiveLaw 184 Dhanesh M v State of Kerala, 2025 LiveLaw 185 Ummu Kulsoom and Others v Mayyanad Grama Panchayat and …

Burden Is On Assessee To Show Entitlement For Capital Gains Tax Exemption On Sale Of Agricultural Land: Kerala High Court
1 week, 4 days ago

Burden Is On Assessee To Show Entitlement For Capital Gains Tax Exemption On Sale Of Agricultural Land: Kerala High Court

Live Law  

The Kerala High Court stated that burden of proof is on assessee to prove that he is entitled to capital gains tax exemption on sale of agricultural land. Jayasankaran Nambiar and Easwaran S. observed that “it is significant in this regard to observe that the claim of the assessee, being for exemption from the levy of income tax as applicable …

Madras High Court Weekly Round-Up: March 10 to March 16, 2025
1 week, 4 days ago

Madras High Court Weekly Round-Up: March 10 to March 16, 2025

Live Law  

Citations: 2025 LiveLaw 96 To 2025 LiveLaw 106 NOMINAL INDEX Kamalesh Chandrasekaran v. MA Noor Jehan Beevi and Others, 2025 LiveLaw 96 S Shankar v. The Deputy Director, 2025 LiveLaw 97 United India Insurance v. State of Tamil Nadu and Others, 2025 LiveLaw 98 A Devika v. The Senior Branch Manager and Another, 2025 LiveLaw 99 M. Gunasekaran v. The …

Jharkhand HC Directs Tax Authorities To Follow Due Procedure While Passing Orders; Imposes Costs For Passing Order Violating Natural Justice
1 week, 6 days ago

Jharkhand HC Directs Tax Authorities To Follow Due Procedure While Passing Orders; Imposes Costs For Passing Order Violating Natural Justice

Live Law  

The Jharkhand High Court directed the state tax authorities to follow due procedure while passing adjudication orders. The Division Bench of Chief Justice Ramachandra Rao and Justice Deepak Roshan stated that “despite directions issued by the Court, it appears that State Tax authorities are continuing to conduct adjudication proceedings in utter disregard to the mandatory provisions of the Act and …

Tax Weekly Round-Up: March 03 - March 09, 2025
2 weeks, 4 days ago

Tax Weekly Round-Up: March 03 - March 09, 2025

Live Law  

SUPREME COURT Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008 Case title: COMMISSIONER, COMMERCIAL TAX Case no. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela remarked, “This court is cognizant of the large number of statutory appeals pending for disposal before …

Bombay High Court Weekly Round-Up: February 24 – March 02, 2025
3 weeks, 5 days ago

Bombay High Court Weekly Round-Up: February 24 – March 02, 2025

Live Law  

2025 LiveLaw 72 to 2025 LiveLaw 80 Nominal Index: Rupchand Shende vs State of Maharashtra, 2025 LiveLaw 72 Oxford University Press v. DCIT, Int. Ltd. vs. Mumbai Metropolitan Region Development Authority, 2025 LiveLaw 74 Hanumant Naik vs State of Maharashtra, 2025 LiveLaw 75 Vijay Shrinivasrao Kulkarni v. ITAT Pune Bench & Ors., 2025 LiveLaw 76 Satish Poptlal Shah & Anr …

Tax Monthly Digest: February 2025
3 weeks, 5 days ago

Tax Monthly Digest: February 2025

Live Law  

SUPREME COURT Income Tax Act | Offence Committed Before Show-Cause Notice Compoundable As Covered By 'First Offence' In Compounding Guidelines: Supreme Court Case title: VINUBHAI MOHANLAL DOBARIA Vs CHIEF COMMISSIONER OF INCOME TAX Case no. The Division Bench of Justices R. Raghunandan Rao and Harinath N. observed that “the time permit set out under 73 of the Act is mandatory …

[CGST ACT] Dept Can't Seize Goods If Quantity Or Weight Of Goods Is Found Correct On Physical Verification: Calcutta High Court
3 weeks, 6 days ago

[CGST ACT] Dept Can't Seize Goods If Quantity Or Weight Of Goods Is Found Correct On Physical Verification: Calcutta High Court

Live Law  

The Calcutta High Court stated that GST department cannot seize the goods if the quantity or weight of the goods is found correct on physical verification. The Division Bench of Chief Justice T.S Sivagnanam and Justice Hiranmay Bhattacharyya noted that the quantity or the weight of the goods, which were carried in the vehicle, has been found to be correct …

Designated Committee Under Sabka Vishwas Scheme May Reject Application For Compounding Tax Over Bogus Documents: Telangana High Court
1 month ago

Designated Committee Under Sabka Vishwas Scheme May Reject Application For Compounding Tax Over Bogus Documents: Telangana High Court

Live Law  

A division bench of the Andhra Pradesh High Court has dismissed a writ petition filed by M/s Diwakar Road Lines challenging the rejection of an application to compound all previous service tax by way of a one-time settlement. The bench held that even though the statute does not prescribe for the rejection of any application, the committee may reject an …

AO Becomes 'Functus Officio' After Closure Of Assessment, Must Put Relevant Incriminating Material To Assessee To Re-Confer Jurisdiction: Delhi HC
1 month, 1 week ago

AO Becomes 'Functus Officio' After Closure Of Assessment, Must Put Relevant Incriminating Material To Assessee To Re-Confer Jurisdiction: Delhi HC

Live Law  

The Delhi High Court has made it clear that after the closure of assessment proceedings, the Assessing Officer becomes 'functus officio' and to re-confer jurisdiction upon the AO to initiate re-assessment proceedings, relevant incriminating material ought to be put to the assessee. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela made the observation while …

Tax Weekly Round-Up: February 10 - February 16, 2025
1 month, 1 week ago

Tax Weekly Round-Up: February 10 - February 16, 2025

Live Law  

NEW INCOME TAX BILL New Income Tax Bill 2025: Concept Of "Tax Year" To Be Introduced Instead Of "Assessment Year", "Financial Year" To Remain Unchanged The new Income Tax bill is set to introduce the concept of 'Tax Year'. In such circumstances, the provisions of Section 21 of the Act would not be applicable and the period of limitation would …

Andhra Pradesh VAT Act | Pleadings On Suppression Of Material Facts, Wilful Evasion Of Tax Are Sine Qua Non For Invoking S.21(5): High Court
1 month, 2 weeks ago

Andhra Pradesh VAT Act | Pleadings On Suppression Of Material Facts, Wilful Evasion Of Tax Are Sine Qua Non For Invoking S.21(5): High Court

Live Law  

The Andhra Pradesh High Court has held that pleadings relating to suppression of material facts, in an assessment order are the sine qua non for invoking section 21; by way of which limitation for filing an assessment order is extended to 6 years from 4 years. "There is nowhere any mention of suppression of facts, much less, wilful suppression of …

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court
1 month, 2 weeks ago

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court

Live Law  

The Calcutta High Court recently upheld an ITAT order deleting the addition of over ₹4 crore made to the income of an assessee under the Income Tax Act, 1961 in reassessment action. It observed, “The duty cast upon the assessing officer is to decide the written objections given by the assessee to the proposed reopening and passing a speaking order …

Tax Weekly Round-Up: February 03 - February 09, 2025
1 month, 2 weeks ago

Tax Weekly Round-Up: February 03 - February 09, 2025

Live Law  

SUPREME COURT Income Tax Act | Offence Committed Before Show-Cause Notice Compoundable As Covered By 'First Offence' In Compounding Guidelines: Supreme Court Case title: VINUBHAI MOHANLAL DOBARIA Vs CHIEF COMMISSIONER OF INCOME TAX Case no. What Is The Time Period Surviving U/S 149 Of Income Tax Act For Issuing Reassessment Notices: Delhi High Court Explains Case title: Kanwaljeet Kaur v. …

Direct Tax Annual Digest 2024: Part I
1 month, 3 weeks ago

Direct Tax Annual Digest 2024: Part I

Live Law  

ITAT Deletes Additions Against Unsuspecting Investor In A 'Penny Stock' To Make Quick Profit The Mumbai Bench of Income Tax Appellate Tribunal has held that the assessee was an unsuspecting investor who transacted in a 'penny stock' with a view to earning a quick profit, and since his involvement in any dubious transaction relating to price rigging or connection with …

Kerala High Court Weekly Round-Up: January 27 - February 02, 2025
1 month, 3 weeks ago

Kerala High Court Weekly Round-Up: January 27 - February 02, 2025

Live Law  

Nominal Index Notice Of Hearing Can Be Issued To Prospective Accused Only After Examining Complainant And Witnesses: Kerala High Court Case Title: Suby Antony v R1 Citation: 2025 LiveLaw 64 The Kerala High Court has clarified that before issuing notice to an accused named in the complaint, the Magistrate must first examine the complainant and witnesses on oath as per …

Karnataka High Court Monthly Digest: January 2025 [Citations: 01 - 36]
1 month, 4 weeks ago

Karnataka High Court Monthly Digest: January 2025 [Citations: 01 - 36]

Live Law  

Citation 2024 LiveLaw 01 to 2024 LiveLaw 36 Nominal Index: K Lokesh AND THE BANGALORE DISTRICT MAINTENANCE AND WELFARE OF PARENTS AND SENIOR CITIZENS APPELLATE TRIBUNAL AND SPECIAL DEPUTY COMMISSIONER & Others. The court said “The only reasonable interpretation of Section 16 of the Act is that the right of appeal is vested exclusively in senior citizens or parents, and …

Kerala High Court Weekly Round-Up: January 20 - January 26, 2025
2 months ago

Kerala High Court Weekly Round-Up: January 20 - January 26, 2025

Live Law  

Nominal Index Leena V. A. v The State of Kerala and Others, 2025 LiveLaw 38 Abhijit George v Assistant Sub Inspector of Police, 2025 LiveLaw 39 The New India Insurance Co. Ltd. v Fr. Mothers Agro Foods Ltd. V. General Manager, District Industries Centre And Others, 2025 LiveLaw 52 Haseena v Suhaib, 2025 LiveLaw 53 Bindumol A T v Union …

Tax Weekly Round-Up: January 20 - January 26, 2025
2 months ago

Tax Weekly Round-Up: January 20 - January 26, 2025

Live Law  

SUPREME COURT Supreme Court Sets Aside Excise Duty Demand On Oil Marketing Companies For Inter-Supply Of Petroleum Products Case Title: Bharat Petroleum Corporation Ltd. versus Commissioner of Central Excise Nashik Commissionerate Case no. A bench comprising Chief Justice of India Sanjiv Khanna and Justice Sanjay Kumar said that the petition filed by BJP leader Ashwini Upadhyay was "badly drafted" and …

Delhi High Court Weekly Round-Up: January 20 To January 26, 2025
2 months ago

Delhi High Court Weekly Round-Up: January 20 To January 26, 2025

Live Law  

Citations 2025 LiveLaw 66 to 2024 LiveLaw 94NOMINAL INDEXM/s Jaiprakash Associates Limited v. M/s NHPC Limited 2025 LiveLaw 66 KBS Industries Ltd & Anr. 2025 LiveLaw 90 VIJENDER GUPTA & ORS v. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI & ORS 2025 LiveLaw 91 Principal Commissioner Of Income Tax – 1, New Delhi v. DCM Shriram Ltd. 2025 LiveLaw 92 …

Allahabad High Court Annual Tax Digest 2024
2 months ago

Allahabad High Court Annual Tax Digest 2024

Live Law  

NOMINAL INDEX M/S Mgs Palace v. State Of U.P. There does not appear any need for interference in the order passed by the Tribunal.” S 107 CGST | Appellate Authority Does Not Have Power To Remand Case Back To Adjudication Authority: Allahabad High Court Case Title: M/S Kronos Solutions India Private Limited v. Union Of India And 4 Others Case …

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC
2 months ago

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC

Live Law  

The Gauhati High Court has held that Section 69 of the Central Goods and Services Tax Act 2017, which confers power to arrest on a Commissioner under the Act, requires the authority to not only record 'reasons to believe' that an assessee committed the specified offence but also specify the necessity to arrest. While dealing with a writ petition challenging …

Tax Annual Digest 2024: Part I
2 months, 1 week ago

Tax Annual Digest 2024: Part I

Live Law  

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC While setting aside the order disposing of assessee's objection for re-opening of assessment pursuant to the issue of notice u/s 148 of the Income tax Act, 1961 and the consequent reassessment order, the Madras High Court held that there is no scope for …

GST Act | Notification Not Needed For Cross-Empowerment Of State Officials : Kerala High Court
2 months, 1 week ago

GST Act | Notification Not Needed For Cross-Empowerment Of State Officials : Kerala High Court

Live Law  

In a significant judgment having a wide impact on several pending cases, the Kerala High Court on Wednesday ruled that separate notification is not necessary for the cross-empowerment of State officials under the Goods and Services Tax Act.A division bench comprising Justice Dr AK Jayasankaran Nambiar and Justice S Easwaran delivered this significant judgment while answering. In a significant judgment …

Interim Release Of Goods Can Be Ordered Pending Adjudication Of Notice U/S 130 GST Act In Lieu Of Fine: Kerala High Court
2 months, 1 week ago

Interim Release Of Goods Can Be Ordered Pending Adjudication Of Notice U/S 130 GST Act In Lieu Of Fine: Kerala High Court

Live Law  

The Kerala High Court has held that interim release of goods can be ordered pending adjudication of notice under section 130 GST Act in lieu of fine. The department submitted that Section 130 does not contemplate provisional release of goods which are proposed to be confiscated and the department has no authority to release the goods pending adjudication and until …

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court
2 months, 2 weeks ago

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court

Live Law  

The Calcutta High Court has held that construction of canals/ pipelines/ conduits to support irrigation, water supply or for sewerage disposal, when provided to the Government, cannot be exigible to service tax. A division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharyya relied on two Circulars issued by the Central Board of Indirect Taxes and Customs to observe, …

Tax Weekly Round-Up: 6th January - 12th January 2025
2 months, 2 weeks ago

Tax Weekly Round-Up: 6th January - 12th January 2025

Live Law  

SUPREME COURT Reduction In Share Capital Amounts To Transfer Of Capital Asset Under Income Tax Act : Supreme Court Case Name: PRINCIPAL COMMISSIONER OF INCOME TAX-4 & ANR v. M/S. : While directing that the order under Section 73 of the Goods and Service Tax Act, 2017 uploaded in the “Additional Notices and Tabs” on the GST portal be treated …

Madras High Court Annual Digest 2024: Part II [Citation 251 to 492]
2 months, 2 weeks ago

Madras High Court Annual Digest 2024: Part II [Citation 251 to 492]

Live Law  

Citations: 2024 LiveLaw 251 to 2024 LiveLaw 492 REPORTS Employee Cannot Be Penalised For Appointing Authority's Failure To Follow Communal Rotation Guidelines: Madras High Court Case Title: R Sasikumar v The State of Tamil Nadu Citation: 2024 LiveLaw 251 The Madras High Court recently set aside the order cancelling the appointment of a Jeep Driver who was wrongly appointed to …

Tax Monthly Digest: December 2024
2 months, 3 weeks ago

Tax Monthly Digest: December 2024

Live Law  

SUPREME COURT Subsequent Purchaser Of Imported Vehicle Cannot Be Asked To Pay Customs Duty; Liability On Importer : Supreme Court Case Title: Nalin Choksey v. The Commissioner Of Customs, Kochi The Supreme Court ruled that the 'subsequent purchaser' of an imported motor car cannot be called an 'importer' to attract the liability under the Customs Act, 1962 to pay customs …

Tax Weekly Round-Up [23rd December - 29th December 2024]
2 months, 4 weeks ago

Tax Weekly Round-Up [23rd December - 29th December 2024]

Live Law  

HIGH COURTS Bombay HC ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening Case Title: Imperial Consultants and Securities vs. Deputy CIT Case no. Amendment In Finance Act Can't Retrospectively Affect Vested Right Of Taxpayer To Adjudicate Settlement Application U/S 245: Calcutta HC Case Title: Pradeep …

Madras High Court Annual Digest 2024 [Part I]
3 months ago

Madras High Court Annual Digest 2024 [Part I]

Live Law  

Citations: 2024 LiveLaw 1 to 2024 LiveLaw 250 REPORTS Madras High Court Issues Compendium Of Procedure To Be Followed By Advisory Board Constituted Under TN Preventive Detention Act Case Title: Ganeshkumar v The Principal Secretary to Government Citation: 2024 LiveLaw 1 The Madras High Court recently issued a compendium of procedures to be followed by the Advisory Board under the …

Karnataka High Court Annual Digest 2024 [Part I]
3 months ago

Karnataka High Court Annual Digest 2024 [Part I]

Live Law  

Citation No: 2024 LiveLaw 1 to Citation No: 2024 LiveLaw 260 Judgments/Orders Karnataka High Court Quashes Rape Charge On False Promise To Marry But Orders Accused To Maintain Child Born From 'Consensual' Relationship Case Title: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka Case No: Criminal Petition No 100721 of 2023. A division bench of Chief Justice Prasanna B Varale and …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
3 months ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
3 months ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

Tax Weekly Round-Up [16th December - 22nd December 2024]
3 months ago

Tax Weekly Round-Up [16th December - 22nd December 2024]

Live Law  

SUPREME COURT Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court Case : Commissioner of Central Excise, Salem v. M/s Madhan Agro Industries Ltd Case no. Delhi HC Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia Case title: Nokia …

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional
3 months, 1 week ago

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional

Live Law  

The Delhi High Court on Thursday ordered the GST Department to refund the service tax paid by certain importers on ocean freight. The division bench also relied on judgment rendered by the Ahmedabad Bench of the CESTAT in Commissioner of Service Tax vs. Kiri Dyes and Chemicals Limited where it was held, “the issue whether Ocean Freight/ Sea Transportation service …

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
3 months, 1 week ago

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

Live Law  

The Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act cannot be labeled as violative of an assessee's right to trade/ business under Article 19 of the Constitution. Justice Rajarshi Bharadwaj reasoned that such regulatory measures are “necessary to ensure compliance and prevent tax evasion”. Such discrepancies undermined the accuracy of the petitioner's declarations, …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months, 1 week ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Bombay High Court Stays ₹4 Crore Penalty Imposed On Patanjali Ayurveda In Trademark Infringement Case
3 months, 1 week ago

Bombay High Court Stays ₹4 Crore Penalty Imposed On Patanjali Ayurveda In Trademark Infringement Case

Live Law  

A division bench of the Bombay High Court has stayed the operation of a single judge's order against Patanjali Ayurved Ltd., which had ordered the company to pay an amount of Rs 4 crores for violating the Court's ad-interim order in relation to a trademark infringement case filed by Mangalam Organics Ltd. Patanjali filed an interim application challenging the single …

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC
Trending News
3 months, 2 weeks ago

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

Live Law  

The Delhi High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, an Assessee is entitled to confine the settlement of disputes which were subject matter of its appeal, and exclude the disputes which were subject matter of the Revenue's appeal for the same assessment year. It thus allowed a real estate company's plea against the …

Tax Weekly Round-Up: December 02 - December 08, 2024
3 months, 2 weeks ago

Tax Weekly Round-Up: December 02 - December 08, 2024

Live Law  

SUPREME COURT Subsequent Purchaser Of Imported Vehicle Cannot Be Asked To Pay Customs Duty; Liability On Importer : Supreme Court Case Title: NALIN CHOKSEY VERSUS THE COMMISSIONER OF CUSTOMS, KOCHI The Supreme Court ruled that the 'subsequent purchaser' of an imported motor car cannot be called an 'importer' to attract the liability under the Customs Act, 1962 to pay customs …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 3 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Tax Monthly Digest: November 2024
3 months, 3 weeks ago

Tax Monthly Digest: November 2024

Live Law  

SUPREME COURT DRI Officers Can Issue Show-Cause Notices Under Customs Act : Supreme Court Allows Review Against 'Canon India' Judgment Case Details : COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED Case no. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma ruled, “Assessee's contention that E4e Healthcare is functionally dissimilar to the assessee and therefore, could …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 3 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

Arbitration Weekly Round-Up [25th November To 1st December, 2024]
3 months, 3 weeks ago

Arbitration Weekly Round-Up [25th November To 1st December, 2024]

Live Law  

Supreme Court S.29A Arbitration | 'Sufficient Cause' To Extend Time For Award Should Be Interpreted To Facilitate Effective Dispute Resolution : Supreme Court Case Title: M/S AJAY PROTECH PVT. 34078 of 2023 The Bombay High Court bench of Justice Arif S. Doctor has held that Section 9 of the A&C Act is not the correct mechanism to obtain relief against …

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024
3 months, 3 weeks ago

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024

Live Law  

Nominal Index State of Kerala v Jayakrishnaraj G, 2024 LiveLaw 748 Baburaj Jacob v State of Kerala and Another, 2024 LiveLaw 749 The Federal Bank Ltd. v The Additional/ Joint/ Dputy/ Assistant Commissioner of Income Tax, 2024 LiveLaw 750 Pooja Anand v Ashokan K. and Another, 2024 LiveLaw 751 Georgekutty C X v Chairman and Managing Director, KSEB, 2024 LiveLaw …

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
3 months, 4 weeks ago

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

Live Law  

A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act.Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. A single bench of the …

Tax Weekly Roundup: November 18 - November 24, 2024
4 months ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Tax Weekly Roundup: November 18 - November 24, 2024
4 months ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

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