GST Act | Proceedings Ought Not To Be Initiated If Rectified Tax Invoices, E-Way Bills Produced Before Passing Detention Order: Allahabad HC
1 year, 4 months ago

GST Act | Proceedings Ought Not To Be Initiated If Rectified Tax Invoices, E-Way Bills Produced Before Passing Detention Order: Allahabad HC

Live Law  

The Allahabad High Court has held that once rectified/ correct tax invoices and e-way bills are produced before the authorities before passing of the detention/ seizure order, the proceedings under the Goods and Service Tax Act, 2017 ought not to be initiated. Vs. Union of India and others and M/s Bhumika Enterprises Vs. State of UP and others, the bench comprising of Justice Piyush Agrawal held “Once the documents were produced before passing of the detention / seizure order, the authorities ought not to have proceeded further as held by the the Division Bench judgement of this Court in the case of M/S Axpress Logistics India Pvt. Vs. Union of India and others and M/s Bhumika Enterprises Vs. State of UP and others to contend that if the tax invoices and E-way bill are produced before passing the seizure as well as detention order, proceedings are not justified. But lost the site of the fact that the discrepancies were cured before the detention or seizure order could be passed.” Accordingly, relying on M/s Axpress Logistics India Pvt.

India Tax Court Detention Order Petitioner Produced Way Bill Tax Invoices Seizure Order  rectified  passing  order  invoices  court  ought  india  tax  produced  vs  petitioner  proceedings  seizure  initiated  detention  hc  ms

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Proceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High Court
3 days, 15 hours ago

Proceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High Court

Live Law  

The Allahabad High Court has held that proceedings under section 129 of the GST Act are summary proceedings where the burden to prove the actual physical movement of goods is on the assesee transporting the goods. High Court Verdict The Court observed that the petitioner had never rebutted the statement by the driver where he stated that goods were loaded …

Tax Weekly Round-Up: March 03 - March 09, 2025
1 week, 3 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 …

Goods Not Accompanied By E-Way Bill, Without Matching Description Shows Intention To Evade Tax: Allahabad High Court
1 week, 4 days ago

Goods Not Accompanied By E-Way Bill, Without Matching Description Shows Intention To Evade Tax: Allahabad High Court

Live Law  

The Allahabad High Court has held that the intention to evade tax is established by the fact that the goods in transit were not accompanied by e-way bill and the goods taxable at 18% were taxed only at 5%. The Court took note of the 14th Amendment of the Uttar Pradesh Goods and Service Tax Rules, 2017 which made in …

[CGST ACT] Dept Can't Seize Goods If Quantity Or Weight Of Goods Is Found Correct On Physical Verification: Calcutta High Court
2 weeks, 4 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 …

AO Becomes 'Functus Officio' After Closure Of Assessment, Must Put Relevant Incriminating Material To Assessee To Re-Confer Jurisdiction: Delhi HC
3 weeks, 6 days 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 03 - February 09, 2025
1 month, 1 week 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. …

Big Brother watching: Optional GST invoice reconciliation to be made mandatory
1 month, 2 weeks ago

Big Brother watching: Optional GST invoice reconciliation to be made mandatory

Live Mint  

NEW DELHI : An optional, online system to reconcile transaction details for availing GST credit may soon be made mandatory, according to two persons aware of the development. Making IMS mandatory would give tax authorities real-time transaction data, check tax evasion, improve GST audits, and make it difficult for businesses to under-report sales, according to experts. Why mandatory IMS is …

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court
1 month, 2 weeks ago

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court

Live Law  

The Madras High Court stated that GST registration and payment of tax after inspection is not a voluntary conduct. The Assistant Commissioner issued show cause notice arriving a sum of Rs.69,54,554/- as GST liability for the total value of Rs.3,86,36,410/- and rejected the cum-tax basis benefit claimed by the assessee. The Assistant Commissioner passed an order in original, demanding balance …

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court
2 months ago

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court

Live Law  

The Gauhati HIgh Court has held that the Show Cause Notice issued to an assessee under Section 73 of the Central Goods and Services Tax Act, 2017, the Statement issued along with the SCN as well as an Order passed under Section 73 must mandatorily be signed by the Proper Officer. Justice Soumitra Saikia observed, “As it is the statutory …

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 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 …

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

Tax Weekly Round-Up [16th December - 22nd December 2024]
2 months, 3 weeks 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 …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months 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. …

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court
3 months, 1 week ago

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court

Live Law  

The Allahabad High Court has held that an assessee cannot file for the supply of requisite documents after the adjudicating body has accepted the plea placed by them and issued notice pursuant to it. Petitioner replied stating that the discrepancies pointed out were lesser than the amount calculated in the notice and filed the requisite documents. High Court Verdict The …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 2 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 …

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC
3 months, 2 weeks ago

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC

Live Law  

The Delhi High Court has held that an audit report determining liability towards tax dues is not a notice or an order of determination as contemplated under Section 106 of the Finance Act, 2013. Sub-section states that any person may declare his tax dues in respect of which no notice or an order of determination under section 72 or section …

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, 2 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 …

VIEW| New GST Invoice Management System: A step forward or backward?
3 months, 2 weeks ago

VIEW| New GST Invoice Management System: A step forward or backward?

New Indian Express  

The Goods and Services Tax framework in India has undergone several changes since its inception in 2017. One of the most significant updates is the introduction of the Invoice Management System by the Goods and Services Tax Network, launched in October 2024. This new system aims to enhance the accuracy and transparency of invoices, making it easier for businesses to …

Tax Weekly Roundup: November 18 - November 24, 2024
3 months, 3 weeks 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
3 months, 3 weeks 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, …

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC
4 months ago

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC

Live Law  

The Allahabad High Court has set aside the demand and penalty order passed under Section 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended, after it found that the goods in transit were accompanied with proper tax invoice and e-way bill. Significant to note that the tax invoice and …

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
4 months, 1 week ago

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

Live Law  

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. Ltd. v. State of UP whereby “benefit of doubt” was given to the assessee since notices issued to …

Commercial Tax Officer Not Obligated To Physically Verify E-Way Bills: Madras High Court
6 months, 3 weeks ago

Commercial Tax Officer Not Obligated To Physically Verify E-Way Bills: Madras High Court

Live Law  

The Madras High Court has quashed the suspension order of a commercial tax officer who issued refunds to fake exporters without verification.The bench of Justice N. Anand Venkatesh has observed that, as a quasi-judicial authority, if the petitioner has fulfilled all the requirements that are provided under the relevant Act and the circular, that by itself is sufficient compliance before. …

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court
7 months ago

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court

Live Law  

The Madurai Bench of Madras High Court has held that the taxpayer cannot be mulcted with an unjust penalty due to a minor discrepancy in the PIN code in the GST registration, and the tax invoices are to be construed as a minor violation of the provisions of the respective GST enactments.The bench of Justice C. Saravanan has observed that …

Direct Tax Weekly Round-Up: 4 To 10 August 2024
7 months, 1 week ago

Direct Tax Weekly Round-Up: 4 To 10 August 2024

Live Law  

Delhi High Court Amendment In Section 153C Income Tax Act Can't Be Interpreted For Revival Of Already Time Barred Proceedings: Delhi High Court Case Title: PCIT Versus Karina Airlines International Ltd. Reopening Based On Entirely New Material Deprives Taxpayer's Right To Object To Re-Assessment: Delhi High Court Case Title: Banyan Real Estate Fund Mauritius Verses Assistant Commissioner Of Income Tax …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
7 months, 2 weeks 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 …

Direct Tax Weekly Round-Up: 21 To 27 July 2024
7 months, 2 weeks ago

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

Live Law  

Supreme Court State Not Liable To Collect Tax At Source While Giving Contractors Permit To Vend Liquor At Fixed Retail Price : Supreme Court Case Details : THE EXCISE COMMISSIONER KARNATAKA & ANR. Services Provided Outside To Indian Customers In Connection With Right To Use Of Process Can't Be Taxed : Delhi High Court Case Title: The Commissioner Of Income …

Indirect Tax Cases Monthly Round Up: June 2024
8 months, 2 weeks ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law  

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

Allahabad High Court Monthly Tax Digest: May 2024
8 months, 3 weeks ago

Allahabad High Court Monthly Tax Digest: May 2024

Live Law  

NOMINAL INDEX Mr. Pranay Dhabhai v. State Of U.P. Lucknow 2024 LiveLaw 357 Ravindra Pratap Shahi v. Union Of India And 2 Others 2024 LiveLaw 358 M/S Ace Manufacturing Systems Limited v. State Of U P And 3 Others 2024 LiveLaw 360 ORDERS/ JUDGMENTS OF THE MONTH Tax Dues Can't Be Collected From Director Of Company Under Liquidation Unless Provided …

GST dilemma: The burden of related party transactions
9 months ago

GST dilemma: The burden of related party transactions

New Indian Express  

Introduction: The Goods and Services Tax marks a pivotal transformation in the landscape of taxation, fundamentally altering the way taxes are assessed and collected. Delving into its intricacies, particularly concerning Related Party Transactions, holds paramount importance for businesses endeavouring to navigate the realms of regulatory compliance and financial prudence effectively. GST implementation & Objectives: Introduced in India in July 2017, …

Indirect Tax Cases Weekly Round-Up: 26 May To 01 June 2024
9 months, 2 weeks ago

Indirect Tax Cases Weekly Round-Up: 26 May To 01 June 2024

Live Law  

Madras High Court No Embargo On Commercial Tax Dept. Allahabad High Court S.75 CGST | Allahabad HC Directs Commissioner To Take Disciplinary Action Against Adjudicating Authorities Violating PONJ Without Justifiable Reasons Case Title: Ns Agro And Engineering Products v. State of U.P. Franchise Agreement Granted Non-Exclusive Licence Rather Than Transfer Of Right To Use Goods, VAT Not Payable: Allahabad High …

S.16 GST | Authorities Not Estopped From Taking Action Against Wrongful Claim Of ITC Based On Non-Existent Firms: Allahabad High Court
10 months ago

S.16 GST | Authorities Not Estopped From Taking Action Against Wrongful Claim Of ITC Based On Non-Existent Firms: Allahabad High Court

Live Law  

The Allahabad High Court has held that the authorities are not estopped from taking action against wrongful claim of input tax credit merely because the firms with which transactions were alleged to have been done were registered at the time of the alleged transactions. benefit had earlier been granted to the petitioner merely because the firms were registered, would not …

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
10 months ago

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST

Live Law  

The Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the AO is only referring to the information received from the Directorate General of GST. The Bombay High Court has quashed the reassessment notices …

UPVAT | Computation Of Correct ITC Be Examined By Assessing Authority Not Later Than Stage Of Making Regular Assessment Order: Allahabad High Court
10 months, 1 week ago

UPVAT | Computation Of Correct ITC Be Examined By Assessing Authority Not Later Than Stage Of Making Regular Assessment Order: Allahabad High Court

Live Law  

The Allahabad High Court has held that computation of correct input tax credit can only be done till the passing of the regular assessment order by the Assessing Authority and not at a later stage. Section 29 of the UPVAT Act empowers the Assessing Authority to initiate reassessment proceedings against an assesee if there is “reason to believe” that whole …

Indirect Tax Cases Weekly Round-Up: 5 To 11 May 2024
10 months, 1 week ago

Indirect Tax Cases Weekly Round-Up: 5 To 11 May 2024

Live Law  

Delhi High Court Case Title: Acme Heergarh Powertech Private Limited Versus CBIC The Delhi High Court has held that the statutory scheme underlying the Manufacture and Other Operations in Warehouse Regulations, 2019 cannot be construed as seeking to exclude solar power generation in terms of permissions granted under Section 65 of the Customs Act, 1962. Bombay High Court Case Title: …

Tax Weekly Round-Up: 30th December 2024 - 5th January 2025
10 months, 2 weeks ago

Tax Weekly Round-Up: 30th December 2024 - 5th January 2025

Live Law  

SUPREME COURT Motor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme Court Case name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand. Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High Court Case title: Sumit Bharana v. UoI …

Refusal By JBVNL To Reimburse Contractor GST Impact On Indirect Transactions Violative Of Article 14: Jharkhand High Court
10 months, 2 weeks ago

Refusal By JBVNL To Reimburse Contractor GST Impact On Indirect Transactions Violative Of Article 14: Jharkhand High Court

Live Law  

The Jharkhand High Court has held that the action of Jharkhand Bijli Vitran Nigam offends Article 14 of the Constitution of India by refusing to reimburse contractor GST impact on indirect transactions.“This is a settled law that the state and its instrumentalities are required to demonstrate fair play in action. The Jharkhand High Court has held that the action of …

Indirect Tax Cases Weekly Round-Up: 21 April To 27 April 2024
10 months, 2 weeks ago

Indirect Tax Cases Weekly Round-Up: 21 April To 27 April 2024

Live Law  

Delhi High Court Case Title: M/S Sunshine Caterers Private Limited Versus Union Of India The Delhi High Court has upheld the disqualification as the CA Certificate did not match details on the Institute of Chartered Accountants of India portal as per the Unique Document Identification Number. Rajasthan High Court Case Title: Union Of India Versus Suzuki Textiles Limited The Rajasthan …

Direct Tax Cases Weekly Round-Up: 14 April To 20 April 2024
10 months, 3 weeks ago

Direct Tax Cases Weekly Round-Up: 14 April To 20 April 2024

Live Law  

Delhi High Court Case Title: M Tech Developers Pvt. To Remove Demands, Penalty From ITBA portal Case Title: Sunshine Capital Limited Versus DCIT The Delhi High Court has held that the Department has failed to comply with Income Tax Appellate Tribunal's Order in passing a fresh assessment order within the stipulated time. Bombay High Court Case Title: Pankaj Kailash Agarwal …

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024
11 months ago

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Live Law  

Supreme Court Case Title: The State Of Gujarat & Anr. Madras High Court Case Title: M/s.Eicher Motors Limited Versus The Assistant Commissioner of Central Tax and Central Excise Citation: 2024 LiveLaw 159 The Madras High Court has restrained the department from appropriating interest liability against Eicher Motors until the matter is taken up by the appellate court. UPVAT | Intention …

Direct Tax Cases Quarterly Digest 2024
11 months, 1 week ago

Direct Tax Cases Quarterly Digest 2024

Live Law  

Supreme Court Case Title: Herbicides India Limited vs ACIT 2024 LiveLaw 44 While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee is entitled to have his appeals heard on merits. AO Lacks Jurisdiction To Pass Draft Assessment Order …

S.16 UPVAT Act | Invoices, RTGS Details Not Sufficient For Deciding ITC Claim, Transportation Details Must Be Produced: Allahabad High Court
11 months, 1 week ago

S.16 UPVAT Act | Invoices, RTGS Details Not Sufficient For Deciding ITC Claim, Transportation Details Must Be Produced: Allahabad High Court

Live Law  

Placing reliance on the judgment of the Supreme Court in State of Karnataka vs. M/s Ecom Gill Coffee Trading Private Limited, the Allahabad High Court has held that input tax credit cannot be granted based solely on invoices and RTGS payment details. While dealing with Section 70 of the Karnataka Value Added Tax Act, 2003 the Supreme Court in M/s …

Direct Tax Cases Monthly Round Up: March 2024
11 months, 2 weeks ago

Direct Tax Cases Monthly Round Up: March 2024

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Clix Finance India Pvt. Patna High Court Case Title: Purnendu Shekhar Sinha Versus The Union Of India LL Citation: 2024 LiveLaw 23 The Patna High Court has held that differentiation between government employees and other employees for leave encashment exemption is neither discriminatory nor violative of Article 14 of the Constitution of …

Direct Tax Cases Weekly Round-Up:3 March To 9 March 2024
1 year ago

Direct Tax Cases Weekly Round-Up:3 March To 9 March 2024

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Clix Finance India Pvt. Bombay High Court Case Title: Shell India Markets Private Limited Versus Union of India The Bombay High Court has held that business support services are not taxable as a fee for technical services, and no TDS is liable to be deducted. Patna High Court Case Title: Purnendu Shekhar …

No Difficulties In Generating E-Way Bill After April 2018: Allahabad High Court Upholds Penalty U/S 129 GST For Late Production Of E-Way Bill
1 year ago

No Difficulties In Generating E-Way Bill After April 2018: Allahabad High Court Upholds Penalty U/S 129 GST For Late Production Of E-Way Bill

Live Law  

The Allahabad High Court has held that when the Goods and Services Tax Regime was launched in 2017, there were difficulties in downloading e-way bills. While upholding the penalty order under Section 129 of the Goods and Services Tax Act, 2017 for production of e-way bill after interception, Justice Shekhar B. Saraf held “Mere furnishing of the documents subsequent to …

GST | Truck Moving Slowly Due To Fault In Engine, Not Extending E-Way Bill Technical Breach: Allahabad HC Quashes Penalty U/S 129
1 year ago

GST | Truck Moving Slowly Due To Fault In Engine, Not Extending E-Way Bill Technical Breach: Allahabad HC Quashes Penalty U/S 129

Live Law  

The Allahabad High Court has held that when the GPS tracking system showed slow movement of the truck due to mechanical issues in the engine, penalty under Section 129 of the Goods and Service Tax Act, 2017 could not have been imposed for not extending time-period in e-way bill. and Others, the Court held that intention to evade tax is …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court
1 year ago

GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court

Live Law  

The Allahabad High Court has held that absence of tax invoices and/or e-way bill at the time of interception and their subsequent production does not absolve the assesee from the liability of penalty under the Goods and Service Tax Act. The Court held in absence of tax invoices and/or e-way bill with the goods in transit, the burden to prove …

GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court
1 year ago

GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court

Live Law  

The Allahabad High Court has held that in case of no discrepancies or clerical errors in the documentation, the initial burden to prove that there is intention to evade tax lies on the department. The Court held that the department did not attempt to discharge its burden prove intention to evade tax on part of the petitioner. Relying on its …

GST Needs A Robust Dispute-Resolution Mechanism - News18
1 year, 1 month ago

GST Needs A Robust Dispute-Resolution Mechanism - News18

News 18  

The Goods and Services Tax was introduced to rationalise the indirect tax system in India, thereby creating a common national market for goods and services. Disputes on an interpretation of the law, unsatisfactory advance ruling mechanism, and revenue-centric approach by tax authorities have led to an increase in litigation. For example, the ‘Sabka Vishwas Scheme 2019’ resolved around 49,534 pre-GST …

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