Taxation Law - Jurisdiction and Authority of Central Excise Officers – Service Tax Assessment - The High Court of Kerala, in W.P.(C) Nos. 30147/2022 and 3611/2024, examined the issue of jurisdiction and authority of officers of the Directorate General of GST Intelligence to issue show cause notices under Section 73 of the Finance Act 1994. The petitioner contended that the notices issued wer...
GST Return and Late Fee – GST Amnesty Scheme – Interpretation – Writ Petitions challenging late fee for belated filing of GSTR-9C – Petitioners filed GSTR-9 returns belatedly, paid late fees as per Section 47 of the CGST/SGST Acts – Government introduced Amnesty Scheme waiving late fee beyond Rs. 10,000 for non-filers of GSTR-9 for FYs 2017-2018 to 2019-2020 – C...
Income Tax Appeal – Double Taxation – Unaccounted income admitted by the flagship company (Surya Food &Agro Ltd.) and disclosed before the Settlement Commission – Investment of the same undisclosed income as share capital in respondent companies forming part of the Priya Gold Group – Whether the same undisclosed income can be subjected to taxation again in the hands of ...
Quashing of Order by Income Tax Settlement Commission (ITSC) – Writ Petition – Supreme Court judgment reversing High Court’s decision – ITSC order based on respondent-assessee group’s application under Section 245C of the Income Tax Act for settlement – ITSC erroneously accepted application despite inadequate full and true disclosure of income by respondent &nda...
Negotiable Instruments Act, 1881 - Section 138 - Expeditious Trial - Application under Section 482 Cr.P.C. seeking direction for expeditious conclusion of trial - Complaint filed in 2021 but trial not concluded - Emphasis on statutory mandate under Section 143(2) and 143(3) N.I. Act for day-to-day trial and conclusion within six months - Apex Court directions in Indian Bank Association v. Union of...
Taxation Law – Definition of Purchase Price under UPTTA, 1948 – Review Application filed by Commissioner of Trade Tax against the High Court's decision favoring Tata Steel Ltd. – Dispute over inclusion of MODVAT credit in the purchase price for trade tax purposes – High Court dismissed the review application, reiterating limited grounds for review under Order 47 Rule 1 ...
Statutory Remedy – Municipal Taxation - Challenge to Assessment Order – Availability of Statutory Appeal – Petitioner challenges assessment and demand orders related to the levy of Local Body Tax (LBT) – Court emphasizes the legislative scheme of the Maharashtra Municipal Corporations (MMC) Act and the availability of a statutory remedy through appeal under Section 406 of t...
Revisional Application Under Article 227 – Kolkata Municipal Corporation Act, 1980 and Calcutta Municipal Corporation (Taxation) Rules, 1987 – Challenge to Assessment of Property Tax – exercising its jurisdiction under Article 227 of the Constitution of India, adjudicated upon the revisional application challenging the order of the Municipal Assessment Tribunal regarding the annu...
Input Tax Credit & Special Rebate under KVAT Act – Assessment Years 2009-10 to 2012-13 – Petitioners, rubber dealers, entitled to input tax credit and special rebate under Sections 11 and 12 of KVAT Act for tax paid on local rubber purchases. [Para 2]
Exemption Notifications and Inter-State Sales – Notification under Section 8(5) of CST Act exempting natural rubber from CS...
Seizure of Currency – Release of Amount – Petitioner seeks release of Indian currency amounting to ₹15,92,000 seized during a search conducted by the respondent under Section 67 of the CGST Act. The petitioner contends that the seizure was not empowered by the said section. [Para 1, 2, 8]
Arrest and Investigation – Petitioner, along with Asif Khan and Arjun Sharma,...