News Updates
GST Not Leviable On Employees' Portion Of Canteen Charges: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that the GST is not leviable on the employee's portion of canteen charges.The two-member bench of Amit Kumar Mishra and Atul Mehta has observed that GST is leviable on the amount representing the contractual worker portion of canteen charges, which is collected and paid to the canteen service provider. The applicant provides...
Allahabad High Court Monthly Digest: August 2022 [Citations 349 - 406]
NOMINAL INDEX Kusum Lata Yadav v. State Of U.P. And 4 Others 2022 LiveLaw (AB) 349 M/s Bindal Smelting Pvt. Ltd. versus Commissioner of Trade Tax, Lucknow 2022 LiveLaw (AB) 350 The Commissioner Commercial Tax U.P. Lucknow Versus S/S G.S.C. Toughened Glass 2022 LiveLaw (AB) 351 Rashmi Srivastava v. State Of U.P. Thru. Prin. Secy. Secondary Education Lko.Asssss 2022 LiveLaw...
Person Making 'Voluntary Disclosure' After Subjected To Audit Is Ineligible To Avail Benefit Of SVLDRS, 2019: Rajasthan High Court
The Rajasthan High Court has held that a person making "Voluntary Disclosure" after being subjected to any enquiry, investigation, or audit is clearly ineligible to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019). The division bench of Acting Chief Justice Manindra Mohan Shrivastava and Justice Madan Gopal Vyas has observed...
GST Dept. Can Only Seize Goods In Transit And Not From Godown : Allahabad High Court
The Allahabad High Court has held that the goods lying in the gowndown cannot be seized by invoking section 129 of the CGST Act. The power of seizure can be exercised only in the case of goods in transit and not for goods lying in godown.The single bench of Justice Saumitra Dayal Singh has observed that it is unbelievable that two (not one) authorities of the Mobile Squad of...
Audit Objection Can't Be The Basis Of AO's 'Reasons To Believe ' That Too After Lapse Of 6 Years: Madras High Court
The Madras High Court has quashed the reassessment proceedings and held that an audit objection does not satisfy the requirement of the Assessing Officer having an independent "reason to believe" that income has escaped assessment, that too after the elapse of nearly six years. The single bench of Justice Anitha Sumanth has observed that all materials with regard to the computation...
Addition Made By AO Despite Issue Pending Before AAR; Assessment Order Not Void: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that an assessment order passed by an Assessing Officer, deciding on an issue pending before the AAR, in contravention of the mandate laid down in Section 245R(2)(i) of the Income Tax Act, 1961, would not make the entire assessment order void. The Bench of N. V. Vasudevan (Vice President) and...
Cenvat Credit On Group Mediclaim Policy Cannot Be Disallowed: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit on group mediclaim policy cannot be disallowed.The two-member bench of P.K. Choudhary (Judicial Member) has observed that the insurance policy was taken by the Appellant for its factory employees. The appellant is registered under the Employees State Insurance Act, 1948...
Interest Leviable On Belated Remittance of GST Even If Credit In Cash/Credit Ledgers Is Available: Madras High Court
The Madras High Court has ruled that interest on late GST remittances is levied even if credit in electronic cash or credit ledgers is available. The single bench of Justice Anitha Sumanth has observed that unless an assessee actually files a return and debits the respective registers, the authorities cannot be expected to assume that available credits will be set-off...
Limitation To Be Counted From The Date Of Preparation Of Certified Copy, Not Delivery : NCLAT Delhi
The National Company Law Appellate Tribunal ("NCLAT"), Principal Bench, comprising of Justice Rakesh Kumar Jain (Judicial Member) and Mr. Alok Srivastava (Technical Member), while adjudicating an appeal filed in Wadhwa Rubber v Bandex Packaging Pvt. Ltd., has dismissed the appeal for being time barred while observing that limitation is to be counted from the date of preparation of...
Non-Availability Of Original Agreement Is Not Material When The Parties Do Not Dispute The Existence Of The Agreement: Allahabad High Court
The Allahabad High Court has held that an application under Section 8 of the A&C Act cannot be rejected merely because the original agreement or its certified copy was not on record when the parties do not dispute the existence of the agreement. The Bench of Justice Salil Kumar Rai held that a joint reading of Section 8 with Section 7(4) of the A&C Act leads to the...
Kerala High Court Weekly Round-Up: August 29 - September 4, 2022
Nominal Index [Citation 2022 LiveLaw (Ker) 456-472]Rubber Wood India Pvt Ltd & Ors v. Manojkumar P.S. & Ors. and Rubber Board v. Manojkumar P.S. & Ors. 2022 LiveLaw (Ker) 456James Robert Edward Peirce & Ors. v. Anna Mathew & Ors. 2022 LiveLaw(Ker) 457Usha Rajan v. Tripunithura Municipality & Ors. and S. Umesh Shenoy v. Tripunithura Municipality & Ors. 2022...
Sec 125 CRPC | Major Son Or Daughter Not Entitled To Maintenance, Except When A Statute Or Personal Law Comes To Aid: J&K&L High Court
The Jammu and Kashmir and Ladakh High Court recently ruled that a major son or daughter cannot be awarded maintenance by a Magistrate in exercise of his powers under Section 125 of CR.P.C but in an appropriate case, a Family Court has jurisdiction to grant maintenance to a major Hindu daughter on the basis of a combined reading of the provisions contained in Section 125 of the Cr. P....