Maharashtra Goods and Service Tax , Act, 2017
S. 73; Demands and Recovery – Tax evasion- Reward for providing information related to tax evasions – Reward determined but not paid by the government –Reward scheme should be operated fairly and avoid frivolous objections – Government directed to pay the reward with interest in case of delay.- Circular GR No.STA-2004/CR-103 Taxation -2 dt -5-6 -2007 . [ S. 74 ]
Maharashtra Goods and Service Tax (MGST Act), 2017
S: 83: Provisional attachment to protect revenue in certain cases – Cash credit accounts – Not a property of the account holder – Cannot be attached provisionally u/s 83- Directed to withdraw the attachment within 24 hours . [S.83(1), Art. 226]
Central Goods and Services Tax Act, 2017
S. 73 : Determination of tax not paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful -misstatement or suppression of facts – Demands and recovery – Mere claim of demand being without jurisdiction does not warrant waiver of statutory pre-deposit requirement for filing appeal against GST order- Review – Maintainability – Procedural Lapse – Absence of Proper Advocate’s Certificate – No new grounds for review – Review petition is dismissed with costs of Rs 10000. [S.107, Maharashtra Goods and Services Tax Act, 2017, 226, Bombay High Court (O.S.) Rules, Art. 226]
S.148: Reassessment-Notice-Barred by limitation-Notice and order is quashed. [S.149(1)(b), Art. 226] Assessment year 2015-16-Barred by limitation (A.Y. 2015-16)
S. 37(1) : Business expenditure-Provisions for gratuity and leave encashment-Accounting Standard-15-Claimed only actual payment made to employees-Not to be reduced earlier year provisions from current profit and loss account.[S. 145]
Goods and Service Tax Act , 2017
S.73 :Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful -misstatement or suppression of facts – Challenge against show cause notice under the CGST – Writ against show cause notice is dismissed – Alternative remedy –No violation of principle of natural justice – Frivolous petition only to avoid recourse to statutory remedy and take its chance with filing petition in High Court – Cost of Rs 5 lakh is awarded on the petitioner to be paid to the Maharashtra Legal Services Authority within four weeks. . [ Maharashtra Goods and Services Tax Act, 2017, Art . 226 ]
S. 69B : Amounts of investments not fully disclosed in books of account-Undisclosed investment-Failure to furnish statement and opportunity of cross examination-Addition is deleted. [S. 132(4)]
S. 37(1): Business expenditure-Commercial expediency-Professional and consultancy charges-Matter remanded.
S. 153A : Assessment-Search-Industrial undertakings-Original assessment completed-No incriminating material was found-Disallowance of deduction under section 80IA is not valid. [S. 80IA(4), 132, 260A]
Goods and Service Tax, Act , 2017
Website – Maharashtra Sales Tax Tribunal – Court directed the State Government to take required steps expeditiously on or before 31st “December .2023 – Government has complied with the direction of the Court – The website has became operational -The Government has filed compliance report dt. 25 th April , 2024 – Writ petition is disposed . [ S. 109 to 116 , Art. 226 ]