These judgements are uploaded by our esteemed readers. If you have a judgement on an important topic that you would like to share with others, please use this form to upload it
The Delhi High Court has held that The Department sends automated e-mails and SMSs whenever anything is uploaded on the portal. If the taxpayer is not diligent in checking the portal & no reply to the Show Cause Notice is filed, the department cannot be blamed (i) A perusal of the screenshot shows that the reminder notice was clearly visible on 09th… Read More ...
The Bombay High Court has held that 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. 05-06-2007. [S.… Read More ...
The Bombay High Court has held that 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] The petitioner’s cash credit account with ICICI Bank was provisionally attached under… Read More ...
The Bombay High Court (Nagpur Bench) has held that GST is not applicable to the transfer of development rights (TDR) or Floor Space Index (FSI) as part of a development agreement (i) Entry 5B of the Notification dated 28.6.2017 relates to services which can be said to be supplied by any person by way of transfer of development rights or Floor Space Index (FSI)… Read More ...
The Supreme Court has held that (i) The Central Board of Indirect Taxes and Customs must re-examine the provisions/timelines fixed for correcting the bonafide errors. Time lines should be realist as lapse/defect invariably is realized when input tax credit is denied to the purchaser when benefit of tax paid is denied. Purchaser is not at fault, having paid the tax amount.… Read More ...
The Supreme Court has held that (i) It appears that on account of mistakes or errors getting noticed on the input tax credit, and the input tax credit being subsequently denied to the purchaser, the Revenue has been taking the stand that rectification is not possible after expiry of the period prescribed under Sections 37(3) and 39(9) of the Central Goods… Read More ...
The Bombay High Court has held that 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… Read More ...
The Bombay High Court has held that 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 willful -misstatement or suppression of facts- Challenge against show cause notice under the CGST-Writ against show cause notice is dismissed-Alternative remedy-No… Read More ...
The Madras High Court has held that Condonation of delay: If notice is uploaded in the portal but no hard copy is served on the assessee, delay in filing appeal can be condoned The petitioner claimed that due to ambiguity in the procedure adopted after the GST enactment, he failed to note the show cause notice issued by the second respondent showing… Read More ...
The Supreme Court has held that One of the conditions for seeking the benefit under the Amnesty scheme is that there should be no pending proceeding and in order to comply with that condition, the appellant had withdrawn his appeal then pending before the appellate authority. But there is no bar as such for seeking restoration of the appeal if the… Read More ...