Customs Law – Service of Show Cause Notice (SCN) – Petitioner argued that SCN was improperly served via a non-government email service (Gmail), violating the E-mail Policy of India. High Court held that the SCN was validly served under Section 153 of the Customs Act, 1962, as there is no statutory requirement to use only government email services. The court noted that the petitioner...
Taxation Law – Detention of Goods – E-Way Bill Compliance – Petition challenging penalty imposed under Section 129 of the CGST/SGST Act, 2017 – Goods detained due to incomplete Part-B of the E-Way bill – Intention to evade tax immaterial for imposing penalty under Section 129 – Authorities empowered to detain goods and demand tax and penalty if documents are not...
Sales Tax – Refund of Excess Tax – Unjust Enrichment – Appeal against the refusal of refund based on the principle of unjust enrichment. Held: The officer determining the refund amount cannot review or revise the assessment order but must respect it and only quantify the refund. The appeal was allowed, and the appellant was entitled to a refund as per the assessment order. [Paras...
Value Added Tax - Deductions in Works Contracts - Section 36 of Haryana Value Added Tax Act - Appeal by revenue against Tribunal's order allowing deductions for depreciation on plant and machinery, financial expenses, and other related expenses - Tribunal upheld deductions allowed by assessing officer for expenses including depreciation, bank interest, postage, telephone, fuel, and lubricants ...
Central Excise – Determination of Valuation – Issue concerning the applicability of Section 4 or Section 4A of the Central Excise Act for the goods sold by the respondent – Tribunal’s decision set aside by the Supreme Court – Section 4A applies when there is a statutory requirement to declare retail sale price on the package – HDPE bags sold by the respondent to...
Taxation Law - Imposition of Higher Tax Rate - Judicial Review - The petitioners challenged the demand for higher tax by the State of Punjab after an initial reduction in the tax rate per draw. The court held that the State can lawfully collect tax only at the rate notified under the Act, and any tax collected beyond the notified amount is without legislative authority and illegal. The demand for ...
Octroi Duty – Valuation Methodology – Petitioner challenges the levy of octroi based on MRP less ad hoc deductions as per Rule 2(7)(b) of Octroi Rules, 1965 – Argument that determination should be based on invoice value under Rule 2(7)(a) – Court finds Petitioner's protest against levy from 2001 and subsequent Small Causes Court appeals favoring Petitioner’s conte...
Taxation Law – VAT and Taxable Turnover – Appeal concerning the computation of taxable turnover under the Gujarat Value Added Tax Act, 2003 (GVAT Act) – Dispute over whether VAT paid and purchases on which no tax credit was claimed should be included in the taxable turnover – High Court and Tribunal ruled in favor of excluding these amounts – Supreme Court affirmed th...
Customs Duty – Redemption of Confiscated Goods – Whether customs duty is payable when confiscated goods are redeemed after payment of fine under Section 125 of the Customs Act – Held, duty liability arises upon exercise of option to pay fine for redemption – Duty must be assessed under Section 28 – Interest on delayed payment under Section 28AB applicable – [Par...
Income Tax Act - Motor Vehicles Act - Deduction of TDS on Interest – Revision petitions challenging orders directing the insurance company to deposit the deducted amount of TDS on compensation interest – Held, if interest on compensation is paid prior to June 1, 2015, insurance company must pay TDS amount to claimants and seek refund from Income Tax authorities – If interest paid...