Taxation Law - GST – Provisional Attachment – Section 83 – Non-Formation of Opinion – Violation of Mandatory Preconditions – Personal Costs Imposed – Petitioner's bank accounts with Punjab National Bank and Saraswat Co-operative Bank were provisionally attached by the Joint Commissioner of State Tax, Investigation-A vide orders dated 23.01.2026 – The p...
Income Tax – Pre-Operative Period – Interest on Bank Deposits – Capital Receipt or Income from Other Sources – Inextricable Link Test – Appellant company incorporated in 1992 for manufacture of ecological brake-shoes – Raised loans from Directors and deposited unutilised funds in bank pending deployment for purchase of plant and machinery and payment of balance ...
Double Taxation Avoidance Agreement — India-China DTAA — Article 12(4) — Fees for Technical Services — Place of Rendition — Petitioner, a Chinese-resident company, provided management, finance, IT, and technical support services to its Indian subsidiary Benteler India from China through email, conference calls, and video conferencing — Petitioner applied for NIL...
GST Law — Jurisdiction — Cross Empowerment — APGST Officers — IGST Act — Interstate Supply — In all these cases, officers appointed under the APGST Act intercepted consignments moving in interstate trade with both origin and destination outside Andhra Pradesh, and initiated proceedings under Sections 129 and 130 of the GST Acts primarily on grounds of undervalua...
Taxation – Electricity Duty – Exemption – Withdrawal – Section 5A of Bombay Electricity Duty Act, 1958 – Captive Power Generators – State Government granted exemption from electricity duty to industries generating power through captive plants by notifications from 1994, which was modified and substantially withdrawn by notifications dated 01.04.2000 and 04.04.20...
GST Assessment – Natural Justice – Supply of Documents – Tagging with Connected Criminal Writ Petition – Petitioner challenged assessment order passed under Section 74 of the TGST Act alleging non-supply of documents seized during inspection – High Court rejected the writ petition, noting that the petitioner was provided 2,434 photocopies of seized documents, soft cop...
Income Tax – Section 131(1A) – Summons for Investigation – Challenge on Ground of Malafide – Not Established – Petitioner challenged summons issued by the Income Tax Officer (Investigation) on 14.11.2025 requiring production of books of account, bank statements and property details, alleging it was issued at the instance of the Principal Chief Commissioner of Income T...
Income Tax – Capital Gains – Assignment of Self-Generated Trademarks – Assessee transferred 22 veterinary trademarks along with goodwill of goods relating to veterinary business to a joint venture company for ₹29.10 crores – Revenue contended receipt taxable either as business income under Sections 28(iv) / 41(1) or as capital gains – Tribunal held amount not taxabl...
GST – Input Service Distributor (ISD) – Distribution of ITC – Rule 39(1)(a) CGST Rules – Requirement to distribute credit in same month – Challenge to validity – Petitioner contended that distribution in same month of invoice is impossible and arbitrary – Held: Rule 39(1)(a) is valid but must be interpreted harmoniously with Section 16 – “Input...
Taxation – MVAT – Settlement of arrears under Amnesty Scheme – Adjustment of refund – Petitioner entitled to refund of ₹33,29,000 for tax period 2007–08 – Department adjusted said refund against alleged dues for tax period 2008–09 while issuing settlement order – Petitioner had already applied for settlement and paid requisite amount under the Maha...