Judgements and Orders, Supreme Court and High courts of India

MDEs and parts thereof are taxable @ 5% if supplied exclusively to shipyard and Indian Navy

Bimal Jain 03 August 2021 at 08:35

In M/s. MAN Energy Solutions India Pvt. Ltd. [GST-ARA, Application No. 56 dated October 17, 2019], M/s. MAN Energy Solutions India Pvt. Ltd. ('the Applicant') has sought an advance ruling on, whether the supply of marine diesel engines ('MDEs') and p

Posted in GST | 183 Views

Power to extend period to be exercised before expiry of original limitation period

Bimal Jain 02 August 2021 at 18:53

In M/s Cobra Instalaciones Y Servicios v. Commissioner of Sales Tax, Cuttak [W.P. (C) No. 15956/2013 decided on July 29, 2021] M/s Cobra Instalaciones Y Servicios ('the Petitioner') challenged an assessment order dated May 15, 2013 ('Assessment Order

Posted in VAT | 151 Views

Redemption fine and penalty imposed by the Revenue Department without final assessment is not permissible

Bimal Jain 02 August 2021 at 08:46

The Hon'ble CESTAT Chandigarh in matter of M/sJ.S. Steel Traders v. the Commissioner of Customs, Ludhiana [Custom Appeal No. 60037 of 2021, Final Order No. 60840/2021 dated May 24, 2021] set aside the order passed by the Revenue Department, imposing

Posted in Custom | 233 Views

Interest u/s 234A, 234B, 234C, and 234D of the Income Tax Act, 1961

mahendra gargieya 31 July 2021 at 18:45

Posted in Income Tax | 116 Views

Pre-Show Cause Notice consultation mandatory before issuance of SCN

Bimal Jain 31 July 2021 at 18:44

In Dharamshil Agencies v. Union of India [R/SLP No. 8255 of 2019 decided on July 23, 2021] Dharamshil Agencies challenged the legal validity of the Show Cause Notice dated April 12, 2019 ("SCN").

Posted in GST | 208 Views

HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment

Bimal Jain 31 July 2021 at 18:43

In M/s. S. R. & Sons. v. Assistant Commissioner & Ors. [W.P. Nos. 15306 and 15307 of 2021 & WMP No. 16193 of 2021 dated July 26, 2021], M/s S.R. & Sons ('the Petitioner') is a partnership firm, involved in the activity of manufacture of knitted and c

Posted in GST | 126 Views

Tax evasion cannot be presumed merely based on e-way bill expiry

Bimal Jain 31 July 2021 at 11:26

The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No. 9688 of 2020 dated June 2, 2021] set aside the order in Form GST MOV-09 passed by the Revenue Department, imposing tax and penal

Posted in GST | 173 Views

HC imposed cost on GST Department for non-appearance and non-filing of counter-affidavit

Bimal Jain 31 July 2021 at 10:27

In M/s. Anand and Anand v. Union of India & Ors. [W.P.(C) 2354/2021 & CM APPL. 6889/2021, decided on May 24, 2021], the Hon’ble High Court of Delhi imposed the cost of Rs. 20,000 on Audit-I and GST EAST ('the Respondents') for non-appearance and non-

Posted in GST | 154 Views

Delhi HC set aside the order passed by the Assessing Officer as no personal hearing was granted to the assessee

Bimal Jain 31 July 2021 at 10:26

In Naresh Kumar Goyal v. National Faceless Assessment Centre & Ors. [W.P.(C) 6245/2021 & CM APPLs. 19753-54/2021 decided on July 12, 2021], Naresh Kumar Goyal ('the Petitioner') challenged the show cause notice and the draft assessment order both dat

Posted in GST | 111 Views

Rejected anticipatory bail application due to severity of allegations and the conduct of the assessee

Bimal Jain 30 July 2021 at 09:47

In Directorate General of CGST Intelligence (Delhi East Unit) v. Saurav Gupta [Bail Application No. 1423/21 decided on July 28, 2021] Saurav Gupta ('the Respondent”), 90% shareholder of M/s Saurav Beverages Private Limited ('the Company”) filed antic

Posted in GST | 118 Views