-
The assessee was not given any opportunity of hearing before the final order came to be passed.
D.B. Impex vs. State of Gujarat
(2020) TaxCorp(IDT) 4163 (HC-GUJARAT)
-
Filing of a tax return is something which is not a one way affair. What happens in the filing of return is a positive act on the part of assessed and corresponding acceptance of such positive act by the revenue.
Vishnu Enterprises vs. The Joint Commissioner, CGST
(2020) TaxCorp(IDT) 4162 (HC-BOMBAY)
-
One opportunity of hearing should be given to the writ applicant. Revenue is directed to fix a date for de novo hearing.
Formative Tex Fab vs. State of Gujarat
(2020) TaxCorp(IDT) 4161 (HC-GUJARAT)
-
The Petition was filed against rejection for application of revocation of the cancellation of the registration.
D. Vasu Enterprises vs. The Principal Secretary of Commercial Taxes
(2020) TaxCorp(IDT) 4160 (HC-MADRAS)
-
Finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natural justice.
Urbanclap Technologies India Pvt. Ltd. vs. State Tax Officer
(2020) TaxCorp(IDT) 4159 (HC-MADRAS)
-
Failure to provide the necessary instructions reflects very poorly on the functioning of the Revenue more so, when its purpose is to ensure efficient collection of revenue as per law.
M/s Jackpot Exim Private Limited vs. Union of India
(2020) TaxCorp(IDT) 4158 (HC-ALLAHABAD)
-
If the Assessee files representation within the prescribed time, the Jurisdictional Officer shall decide it on merits.
M/s Gurukripa Lubricants vs. Union of India
(2020) TaxCorp(IDT) 4157 (HC-MP)
-
The Assessee had taken all the steps for proper filing of the appeal immediately after issuance of the order passed by the adjudicating authority till the filing of the appeal therefore, the appellate authority was not justified in rejecting the appeal on the ground of limitation and thereby depriving the Assessee to submit its case on merits.
Gujarat State Petronet Limited vs. Union of India
(2020) TaxCorp(IDT) 4156 (HC-GUJARAT)
-
Assessee was entitled to claim refund of the IGST lying in the Electronic Credit Ledger as there is no specific supplier who can claim the refund under the provisions of the CGST Act and the CGST Rules as input tax credit is distributed by the input service distributor.
Britannia Industries Limited vs. Union of India
(2020) TaxCorp(IDT) 4155 (HC-GUJARAT)
-
Designated Committee is directed to accept the declaration filed by the assessee in Form No.SVLDRS-1 as final and issue a modified Form No SVLDRS- 3 giving credit to the sum of Rs.4,15,14,081/- as deposit and collect the remaining sum as tax dues and on payment of the said dues, issue the assessee a Discharge Certificate that the assessee is entitled to under the SVLDR scheme.
Jagdish Advertising vs. Designated Committee, SVLDRS & Ors.
(2020) TaxCorp(IDT) 4154 (HC-KARNATAKA)
-
The computation of profiteered amount made by the DGAP was wrong as the gross profit and cost of the Respondent had remained same as untenable.
DGAP vs. Shapoorji Palonji (Relationship Properties Pvt. Ltd.)
(2020) TaxCorp(IDT) 4153 (HC-P&H)
-
The petitioner cannot be detained during the trial only on account of the fact that a bail order in the form of a recovery proceedings has been passed against him to pay the outstanding worth almost Rs.2 crores along with interest.
Ranjit Singh vs. State of Haryana
(2020) TaxCorp(IDT) 4152 (HC-P&H)
-
A la carte services chosen by the client is based on the requirement of client’s employees and various factors viz. employee title, family make-up, to/from location etc. This proves that the list of services which constitute a part of the relocation management service are not naturally bundled. They are bundled based on the requirement of the client.
In the matter of Cartus India Pvt. Ltd.
(2020) TaxCorp(IDT) 4150 (AAR)
-
Recipient of service during warranty period will be the manufacturer Volvo Sweden as it is at their behest that the appellant has undertaken the activity of repair and/or replacement of parts o
In the matter of Volvo Eicher Commercial Vehicles
(2020) TaxCorp(IDT) 4149 (AAR)
-
Recovery proceedings for recovery of amounts confirmed against the petitioner, by the assessment orders and demand notices, shall be kept in abeyance for a period of six weeks so as to enable the petitioner to move the appellate authority through statutory appeals in the meanwhile.
K. U. Niyas vs. The Assisstant Commissioner
(2020) TaxCorp(IDT) 4148 (HC-KERALA)
-
As per Section 169(c) and (d) the service of any communication to the e-mail address provided by an assessee at the time of registration, as also by making available the communication in the common portal of the department, was to be treated as an effective communication under the statute.
K. U. Niyas vs. The Assisstant Commissioner
(2020) TaxCorp(IDT) 4147 (HC-KERALA)
-
After the stage of investigation, the Revenue shall return to the Assessee, all such seized documents as are not relied upon by them for proceeding further against the Assessee.
Rajive and Company vs. The Assistant Commissioner & Ors.
(2020) TaxCorp(IDT) 4146 (HC-KERALA)
-
Seizure was done u/s 67(2) under a reasonable belief that the aforesaid were the proceeds of the illicit supply of goods namely Tobacco and Pan Masala and would be useful for further investigation.
Kanishka Matta vs. Union of India and Others
(2020) TaxCorp(IDT) 4143 (HC-MP) · Section 67
-
Notice is issued to the Revenue for examining the legality and validity of section 17(5)(d) and the Explanation to Section 17.
Bharti Airtel Limited vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4140 (HC-DELHI) · Section 17
-
No provision of penalty for violation of section 171(1) i.e. for not passing of benefit of tax reduction or ITC has been prescribed u/s 122(1)(i), therefore penalty under the said section cannot be imposed.
DGAP vs. Puri Constructions Pvt. Ltd.
(2020) TaxCorp(IDT) 4135 (NAA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.