The petitioner deposited the tax and penalty as is clear from Form GST DRC03 dated 13.3.2019 (Annexure P-9). However, the goods were not released by respondent No.2. Held Take a decision on the representation dated 13.3.2019 (Annexure P-10), in accordance with law by passing a speaking order and after affording an opportunity of hearing to… Read More »
The groups of entities had forced a cartel whereby 98 per cent of the transactions are among themselves and only 2 per cent of supplies were made to other entities. In other words, the very same goods are being repeatedly shown as being supplied by way of purchase/sales amongst the above entities only with a… Read More »
It can be safely be concluded that the assessee in the case before us was entitled to claim exemption u/s. 54 to the extent he had invested towards the purchase of the new residential property under consideration upto the date of filing of his revised return of income under Sec. 139(5) i.e. on 15.11.2014. IN… Read More »
HIGH COURT OF ALLAHABAD Gupta Agencies v. Union of India BHARATI SAPRU AND PIYUSH AGRAWAL, JJ. WRIT TAX NO. 319 OF 2019 MARCH 14, 2019 Aditya Pandey for the Petitioner. ORDER 1. Heard Sri Aditya Pandey, learned counsel for the petitioner as well as learned Counsel for the respondents. 2. The petitioner seeks a writ of mandamus directing the GST… Read More »