No GST on salaries paid to expat employees for services rendered to Indian office of foreign company service provided by the expat employees to the project office fall under the category of “Services by an employee to the employer in the course of or in relation to his employment”. Accordingly, no GST is leviable on… Read More »
Tran-1 upload allowed on GST portal if unable to do due to technical glitches : HC HIGH COURT OF MADRAS Samrajyaa and Company v. Deputy Commissioner of GST & Central Excise DR. ANITA SUMANTH, J. W.P. NO. 35714 OF 2019 W.M.P. NO. 36635 OF 2019 JANUARY 21, 2020 J. Shankarraman, for the Petitioner. A.P. Srinivas, Sr. Standing… Read More »
GST Confiscation order issued without giving any opportunity of being heard to assessee is Not Valid : HC HIGH COURT OF GUJARAT Meghmani Organics Ltd. v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 14008 OF 2019 JANUARY 8, 2020 Amal Paresh Dave and Paresh M. Dave for the Petitioner. Soaham Joshi, Asstt, Govt. Pleader, for… Read More »
No Bail under GST for bogus billing HIGH COURT OF PUNJAB AND HARYANA Vikas Goel v. Deputy Director, Directorate General of Goods and Services Tax Intelligence, Gurugram INDERJIT SINGH, J. CRM-M NO. 18992 OF 2019 JULY 24, 2019 Vinod S. Bhardwaj, Adv. for the Petitioner. Sunish Bindlish, Standing Counsel for the Respondent. JUDGEMENT Inderjit Singh, J. – Petitioner has… Read More »
GST Offender released on Bail subject to conditions : HC HIGH COURT OF GUJARAT Mahendrasinh (Mahendraji) Chaganji Gohel v. State of Gujarat A Y. KOGJE, J. R/CRIMINAL MISC APPLICATION NO. 22110 OF 2019 DECEMBER 18, 2019 Padmraj K. Jadeja, for the Applicant. L.B. Dabhi, for the Respondent. ORDER 1. This application is filed by the applicant under Section 439… Read More »
Release goods & vehicle on furnishing of bank guarantee for GST & penalty : HC HIGH COURT OF KERALA M. R. Traders v. Assistant State Tax Office ALEXANDER THOMAS, J. WP (C) NO. 2713 OF 2020(L) JANUARY 31, 2020 Krishna Prasad S., Smt. Rohini Nair and Smt. Sneha Manjooran, Advs. for the Petitioner. Smt. M.M. Jasmine for the Respondent. JUDGMENT 1. The case set up… Read More »
Interim stay on Income Tax demand on deposit of further sum by assessee : HC HIGH COURT OF MADRAS Suneel Hirachand Shah v. Income-tax Officer, Non Corporate Circle 6(1) N. KIRUBAKARAN AND P. VELMURUGAN, JJ. T.C.A. NO. 11 OF 2020 C.M.P. NO. 368 OF 2020 JANUARY 20, 2020 R. Sandeep Bagmar for the Appellant. T. Ravi Kumar, Sr. Standing… Read More »
No Cancellation of trust’s registration if no finding that activities of trust not genuine Goa Industrial Development Corporation v. Commissioner of Income-tax M.S. SONAK AND SMT. M.S. JAWALKER, JJ. TAX APPEAL NO. 2 OF 2013 FEBRUARY 4, 2020 Pramod Vaidya and H.D. Naik, Advs. for the Appellant. Tulajappa Kalburgi, Jr. Standing Counsel, for the Respondent. JUDGMENT M.S. Sonak, J.- The learned counsel… Read More »
Notice given after Recovery proceedings is not Valid : HC No recovery of tax should be made pending expiry of the time limit for filing an appeal. HIGH COURT OF KERALA Andoorkonam Services Co-operative Bank Ltd. v. Income-tax Officer, Ward-2(1), Thiruvananthapuram C. K. ABDUL REHIM AND T.V. ANILKUMAR, JJ. WA NO. 2488 OF 2019 JANUARY 20, 2020… Read More »
Process return u/s 143(1) and grant Income Tax Refund as ITR not processed on Time :HC HIGH COURT OF BOMBAY Aegis Customer Support Services (P.) Ltd. v. Income Tax Officer, Ward-6(1)(1) M. S. SANKLECHA AND NITIN JAMDAR, JJ. WRIT PETITION NO. 2640 OF 2019 OCTOBER 18, 2019 Nishant Thakkar and Hiten Chande for the Petitioner. N.C. Mohanty for the Respondent. ORDER 1. This… Read More »