Tag Archives: high court judgments

No Stay from arrest for GST evasion : Allahabad HC

By | June 8, 2019

Allahabad High Court Govind Enterprises Vs State of U.P.    Criminal Misc. Writ Petition No. – 7303 of 2019 Dated : 30/05/2019 Instant petition seeks quashing of first information report (for short FIR), dated 30.11.2018, lodged by Assistant Commissioner, Commercial Tax at police station Kosi Kalan, District Mathura, under Sections 420, 467, 468, 471, 34, 120-B… Read More »

No detention of goods After payment of GST & Penalty: HC

By | June 8, 2019

Gujarat High Court Shree Radhe Steel Vs  State of Gujarat No. Special Civil Application No. 7065 of 2019 Dated : 10/04/2019 1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure-A to the… Read More »

Arrest & coercive action before GST Assessment not prohibited : HC

By | June 3, 2019

Telangana High Court VS Ferrous Enterprise Private Limited Vs. Union of India WRIT PETITION NOS: 10350, 10351 & 10354 OF 2019 Order  Date: 29/05/2019 Heard counsel for petitioners and Sri K.M.Natraj, Additional Solicitor General appearing for respondents. In all these Writ Petitions, the constitutional validity of Sections 67(10), 69(1), 70, 132(5) and 135 of the Central… Read More »

GSTR 3B filing allowed without payment of GST by HC

By | May 10, 2019

Gujarat High Court Octagon Communications Pvt Ltd Vs Union of India Special Civil Application No. 5873 of 2019 Date of Judgement: 18/04/2019 1. Despite service of notice, there is no appearance on behalf of the respondents No.2 and 3. 2. Uchit Sheth, learned advocate for the petitioner has submitted that there is no condition for… Read More »

TDS U/s. 194J applicable and Not salary tds u/s 192 on Fees shared between hospital & doctors : HC

By | April 20, 2019

Issue :Revenue’s contention that the Respondent­ Assessee, a trust, running a hospital, had to deduct the tax at source under Section 192 (salary)  of the Income Tax Act, 1961  Held ;Significant features of the contractual relationship between the doctors and the hospital in the present case were that the hospital would provide support service where a… Read More »

No Reassessment if provision for bad & doubtful debts is disclosed in ITR : HC

By | April 19, 2019

Madras High Court CIT Vs. M/s. Indian Potash Ltd.   Tax Case Appeal No.1363 of 2008 Date of Judgement/Order : 11/09/2018 Related Assessment Year : 1998-99 This appeal filed by the Revenue is directed against the order passed by the Income Tax Appellate Tribunal Bench A, Chennai, in I.T.A.No.2025/Mds/2006, dated 14.03.2008 for the Assessment Year 1998-1999.… Read More »

GST: HC releases seized goods without complying Section 129 of CGST Act

By | March 29, 2019

Gujarat High Court Synergy Fertichem Pvt.Ltd Vs State of Gujarat Appeal Number : Special Civil Application No. 4730 of 2019 Date of Judgement/Order : 08/03/2019 FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT 1. On 06.03.2019 this Court had passed an order in the following terms; “1. Mr. Uchit Sheth, learned advocate for the… Read More »

Goods moved from outside state under Work contract is not inter State Sale : HC

By | March 26, 2019

Goods that moved from outside Delhi for execution of the works contract are interstate sale and as such cannot be taxed under the Delhi Sales Tax on Works Contract Act, 1999. This Court is of the opinion that the appreciation of the law by the Tribunal in this case is sound and unexceptionable. The placement… Read More »