News Updates
GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal
The Madras High Court has directed the GST department to take suitable steps by instructing GST Network, New Delhi to make suitable charges in the architecture of the GST Web Portal to allow the petitioners to file their returns and pay the tax/penalty/fine.The single bench of Justice Anitha Sumanth has noted that payment of tax, interest, fine/fee, etc. shall not be allowed to be made...
No TDS On Payment Of FTS To Non-Resident Not Having PE In India: ITAT
The Kolkata Bench Income Tax Appellate Tribunal (ITAT) ordered no TDS on payment of fees for technical services (FTS) to non-residents not having a Permanent Establishment (PE) in India.The two-member bench of Rajpal Yadav (Vice President) and Rajesh Kumar (Accountant Member) has observed that the payment made to non-resident recipients not having any permanent establishment in India and...
Sorry State Of Affairs That Session Courts Reject Bail Pleas In Petty Issues In A Routine Manner: Allahabad High Court
The Allahabad High Court recently disapproved of the approach of the sessions court in rejecting the bail application without application of judicial mind and in a routine manner in petty issues.The bench of Justice Suresh Kumar Gupta observed that it is a very sorry state of affairs that in petty issues bail applications, the session courts deny bail to the accused, prompting them to move to...
Cannot Recover 'Excess Retiral Benefits' After Allowing Officer To Continue Beyond Retirement Date: Bombay High Court
The Bombay High Court in a recent order granted relief to a retired medical officer of Thane Municipal Corporation (TMC) whose pension and gratuity was reduced by the local body after a government clarification said only public health department doctors were to be given extension of two years in service beyond the date of retirement."The petitioner having worked sincerely and without...
Myntra Not Entitled To ITC On Vouchers And Subscription Packages Procured From Third Party Vendors: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that Myntra is not entitled to an Input Tax Credit (ITC) on vouchers and subscription packages procured from third-party vendors.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that Myntra is not eligible to avail of the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and...
Madhu Lynching Case| Kerala High Court Dismisses Anticipatory Bail Plea of Accused Who Threatened Victim's Mother
The Kerala High Court on Friday declined to grant anticipatory bail to a person, who is also an accused in the Madhu lynching case, in an FIR alleging he trespassed into the house of victim's mother and threatened to murder her for "proceeding with" the trial pertaining to her son's death. Upholding the order passed by the special court, Justice A. Badharudeen said Section 18 and 18-A of...
What Is The Procedure For Undertrial Foreign Nationals' Visa Renewal? Delhi HC Asks Centre
The Delhi High Court recently directed the Centre to place on record the necessary steps and procedures required to be followed by foreign nationals, who are in the jail as undertrials, for renewal of their visas.The bench of Justice Jasmeet Singh, which was dealing with a plea filed by a foreign national seeking bail in an NDPS case, said there are many foreign nationals lodged in the...
Investigation Against KIIFB At Preliminary Stage; Issuance Of Summons Do Not Violate Right: ED Tells Kerala High Court
The Enforcement Directorate has filed the counter affidavit in relation to its probe against the Kerala Infrastructure Investment Fund Board (KIIFB), with respect to the latter's alleged violations of the Foreign Exchange Management Act (FEMA) by the issuance of "Masala Bonds" in 2019. Apart from the KIIFB, Dr. Thomas Issac, who was the Finance Minister during the issuance of Masala Bonds...
Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court
The Delhi High Court has held that the physical verification of business premises for GST registration without issuing a notice is a violation of the principle of natural justice.The division bench of Justice Rajeev Shakdher and Justice Taravitasta Ganju has noted that the proper officer opted to have the petitioner's business premises inspected, albeit without the presence of its...
Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the registration of premises is a necessary prerequisite for claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004.The bench of Rachna Gupta (Judicial Member) has observed that service providers are entitled to a refund under rule 5 of the Cenvat Credit Rules, 2004 when the output service...
Two Women Kept In Illegal Detention For 128 Days, Madras High Court Awards Rs 5L Compensation
The Madras High Court recently directed the State to pay Rs five lakh compensation each to two women who were unauthorisedly kept in preventive detention for more than four months. "The sequence of events in the case on hand reveals beyond any doubt that it is a classic case of bureaucratic lethargy and slumber, which has played a lot in depriving the personal liberty of a citizen...
Tax Cases Weekly Round-Up: 18 September To 24 September, 2022
Delhi High Court Reassessment Notices Issued Between 1st April 2021 To 30th June,2021 Not Time Barred: Delhi High Court Case Title: Touchstone Holdings Private Limited Versus Income Tax Officer Citation: 2022 LiveLaw (Del) 890 The Delhi High Court has held that the reassessment notices issued between 1st April 2021 and 30th June 2021, will be deemed to have been issued...