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SRC Chemicals Private Limited & Anr. v. Central Board of Indirect Taxes and Customs & Ors. (Bombay High Court)
Bombay High Court : Refund of IGST paid on exported goods allowed - Technical reason cited by the Customs Authorities i.e. non-transmission of data relating to export from GSTN to ICEGATE not a valid ground to withhold refund lawfully due to an assessee - Costs of Rs. 25,000/- imposed on CBIC. This case underscores the fallibility of digitisation and… Read More ...
Sureshkumar S. Lakhotia v. National e-Assessment Centre & Ors. (Bombay High Court)
Bombay High Court : Final assessment order passed by National Faceless Assessment Centre quashed due to insufficient time being given to respond the Draft Assessment Order. The National Faceless Assessment Centre served a Draft Assessment Order for AY 2018-19 on the Petitioner-assessee on Friday, 23rd April 2021 at 1:40 pm requiring the assessee to respond to the same by… Read More ...
Mantra Industries Limited Vs National Faceless Assessment Centre (NFAC or NeAC) & Ors. (Bombay High Court)
Bombay High Court: Assessment orders passed without application of mind liable to be set aside and invite substantial costs to be imposed on such AO. Read More ...
Md. Abul Kalam v. UOI (Gauhati High Court)
Gauhati High Court : Oral hearing is an important ingredient of the justice delivery system-An open court proceeding ensures that the judicial process is subject to public scrutiny- Public scrutiny is crucial to maintaining transparency and accountability-.Transparency in the functioning of democratic institutions is crucial to establish the public‘s faith in them........- Successor Judge -Has to give oral hearing… Read More ...
Union of India & Ors Vs Keshari Industries (Gauhati High Court)
Gauhati High Court: Union of India & Ors Vs Keshari Industries Date-8th October 2021 Forum -Gauhati High Court Sub-Whether refund of education and higher secondary education cess made in view of decision of apex court which decision is subsequently declared per incuriam can be said to have been erroneously refunded u/s 11A of the Central Excise Act1944 -Chief… Read More ...
The CIT, Chennai Vs Mohammed Meeran Shahul Hameed (Supreme Court)
Supreme Court: The CIT, Chennai Vs Mohammed Meeran Shahul Hameed Date-7th October 2021 Forum- Supreme Court of India Sub-Whether the revision order u/s 263 of the Income-tax Act,1961 has to be served within two years from the end of the financial year in which the order sought to be revised was passed for the purpose of limitation?… Read More ...
Bombay Chamber of Commerce vs. ITO(E) (ITAT Mumbai)
Mumbai Tribunal : S. 11 : Property held for charitable purposes-Charitable purpose- Strive to promote the trade, commerce and manufacturers of India without seeking to make profits for its members is charitable purpose-Denial of exemption is held to be not justified. [S. 2(15)] The AO denied the exemption under section 11 of the Act by holding that the… Read More ...
Transway Wine Pvt ltd and another Vs PCIT (Calcutta High Court)
Calcutta High Court: Transway Wine Pvt ltd and another Vs PCIT Forum -Calcutta High Court Date-5th October 2021 Sub-whether notice u/s 148 in the name of a company which had already been amalgamated with another company under intimation to the department is bad in law? The Calcutta high Court in this case was considering the writ petition where… Read More ...
Neerja Rateria Vs National Faceless Assessment Centre (Calcutta High Court)
Calcutta High Court: Neerja Rateria Vs National Faceless Assessment Centre Date -5th October 2021 Forum-Calcutta High Court Sub-Assessment order for AY 2018-19 quashed on account of violation of natural justice as the password for the Video conference link was not provided. The Calcutta High court in this case was considering the writ petition where the petitioner contended that… Read More ...
Ashok Kumar Agarwal vs. Union of India (Allahabad High Court)
Allahabad High Court: The petitioners have challenged the validity of the re-assessment notices issued to them, under Section 148 of the Act. Another challenge has been raised to the validity of the Explanation appended to clause (A)(a) of CBDT Notification No. 20 of 2021, dated 31.03.2021 and Explanation to clause (A)(b) of CBDT Notification No. 38 of 2021,… Read More ...