Sales Tax – Anti-Evasion Scheme – Sections 2(6), 11(1) Explanation, 11(5), 11(7)-(8), 11(10)-(12), 14(4) WBST Act, 1994 and Rules 172-174, 188, 189 with Forms 28 & 31 – Upheld – State’s competence under Entry 54 List II to enact incidental safeguards affirmed – Explanation to s.11(1) is a valid rebuttable presumption (Evidence Act s.4) – “Amount ...
Taxation Law - Telecommunication Rentals – U.P. Trade Tax – DoT as Dealer – Appeals Allowed – DoT challenged assessment of trade tax on telephone rentals contending it was providing a service and not transferring right to use goods – High Court accepted that view – Supreme Court held: DoT is a “dealer” within Section 2(c)(iv) & (viii), U.P. Trade...
Taxation Law - Valuation under Excise Law – Uniform Pricing and Equalized Freight – Section 4 of Central Excises and Salt Act, 1944 – Tribunal’s View Reversed – The appellant, a manufacturer, included equalized freight in sale price and maintained uniform pricing nationwide – Department added freight cost from factory to depot to assessable value based on amende...
Tax Law – Constitutional Validity – Article 304(a) – Discriminatory Tax Exemption – Notification issued by State of Rajasthan under Section 8(3) of VAT Act exempting tax on sale of asbestos cement sheets and bricks containing 25% fly ash or more manufactured within the State – Appellants, who manufactured similar goods outside Rajasthan, challenged the notification as...
Bail – Fraudulent Availment of Input Tax Credit under CGST Act – Compliance with BNSS – Bail Order Set Aside – Accused allegedly availed fraudulent ITC of ₹8.27 Cr and ₹8.26 Cr respectively – Petitioner challenged bail granted by CJM, Kamrup (M), Guwahati, based on omission of Section 47 and 48 headings in Arrest Memo and Notice to Relatives – Held: Arrestin...
Service Tax – Export Cargo Handling – Liability – Airports Authority of India claimed exemption on handling of export cargo citing exclusion in definition of “cargo handling service” under Section 65(23), Finance Act, 1994 – Held: Exclusion under “cargo handling service” does not extend to definition of “taxable service” under Section 65(...
GST – Search and Seizure – Section 67 CGST Act – Delhi HC upholds July 2025 raids on Gumber family firms; validates “reasons to believe” but directs safeguards on CCTV privacy, lawful access, official communications, and adjudication of coercion allegations.
GST Search and Seizure – Section 67 CGST Act – Validity and Safeguards – Surprise search o...
Income Tax Act, 1961 – Ss.148 & 282 – reassessment notice sent by speed post (not registered post) without affixation – presumption of service u/s 27 GCA inapplicable – strict compliance mandatory – ITAT order set aside, reassessment quashed.
Income Tax – Reassessment – Service of Notice – Speed Post Not Equivalent to Registered Post – A...
Tax Settlement Scheme – Appeal dismissed as non-maintainable after specified date – Assessee held eligible under DTVSV Scheme, 2024 as appeal was pending on 22.07.2024 – Rejection of declaration quashed.
Income Tax – Eligibility under DTVSV Scheme – Appeal pending on specified date but later held non-maintainable – Declaration rejection quashed – Appeal...
Taxation Law - Central Excise – Manufacture – Containerized Gensets – Transformation and marketability test applied – Held: Process amounts to “manufacture” under Section 2(f) – Excise duty payable – Appeals dismissed [Paras 21, 33, 50-53].
Central Excise – Manufacture – Section 2(f), Central Excise Act, 1944 – Process of contain...