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...
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...
Taxation Law - Income Tax Act – Scope of Rectification under Section 254(2) – Subsequent Decision Not a Ground – The ITAT had originally allowed the assessee’s appeal, holding the amendment to Explanation 5 of Section 43B to be prospective – Revenue sought rectification based on subsequent Supreme Court ruling in Checkmate Services Pvt. Ltd. – Held: The decision...
Taxation Law - GST Search – Advocate’s Office – Attorney–Client Privilege – Seizure of CPU – Safeguards Imposed – The petitioner, an advocate, challenged the search and seizure conducted at his office by the GST Department, including the seizure of his CPU containing confidential client data. The Court emphasised that an advocate’s office enjoys prot...
Taxation Law - Customs Duty Exemption – Import of Inverter Units – Notification No. 12/2012-CE – Exemption Denied – Assessee imported standalone grid-tied solar inverters and claimed exemption from additional duty under Notification No. 12/2012-CE dated 17.03.2012 – Department denied exemption on the ground that the imported item did not constitute a complete Solar Po...
Taxation Law - Provisional Attachment – Renewal of Lapsed Orders – CGST Act – Appeal Allowed - Appellant challenged the legality of two fresh provisional attachment orders passed under Section 83 of the CGST Act after expiry of one year from the earlier orders – High Court upheld the second attachment as valid – Supreme Court held: Section 83(2) clearly mandates cessa...
Taxation Law – GST – Provisional Attachment – Reissuance of Provisional Attachment Orders Post-Lapse – Validity – Respondent issued fresh provisional attachment orders on 13th November 2024 and 18th December 2024 claiming them to be a ‘renewal’ of earlier orders dated 17th and 26th October 2023 – Appellant challenged the orders before Gujarat High Co...
Taxation Law - CGST – Section 6(2)(b) – Issuance of Summons – Scope of “Proceedings” – Petition Dismissed – The Supreme Court held that issuance of summons under Section 70 of the CGST Act is only an inquiry mechanism and cannot be equated with initiation of “proceedings” under Section 6(2)(b). Proceedings commence only upon issuance of a show ...
Taxation Law - Reassessment – Change of Opinion – Section 147 of the Income Tax Act – Reopening Set Aside – The Assessing Officer issued notice under Section 148 alleging escapement of income on issues of foreign exchange gains, capitalisation of lump sum technical know-how payments and deduction under Section 80HHC – The assessee challenged the reassessment stating a...
Taxation Law – Recovery of Tax - GST Liability – Liability of Retired Partner – Section 90 of CGST Act – Petition Dismissed - The petitioner challenged a demand of Rs. 37,84,228/- and land attachment initiated against him under GST laws, arguing he had retired from the partnership firm on 20.04.2021 and was no longer responsible – The Court held that under S...