News Updates
15% Customs Duty On Display Assembly Of A Cellular Mobile Phone: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has notified a 15% Customs Duty on the display assembly of a cellular mobile phone.The Ministry of Electronics and Information Technology (MeitY) stated that if the display assembly of a cellular mobile phone comes merely with a back support frame of metal or plastic and no other additional items, then the assembly may be subjected...
J&K&L High Court Reprimands Judicial Magistrate, Recommends Recalling Of Incumbent Judge For Undergoing Refresher Training
A single bench of Justice Rahul Bharti recently resorted to a remedial measure of recommending to the Chief Justice of the High Court of Jammu & Kashmir and Ladakh to recall an incumbent judge from his/her posting as Munsiff, Anantnag for undergoing refresher training in the State Judicial Academy for an appropriate course of the period before restoring judicial/court work to...
Karnataka High Court Weekly Round-Up: August 15 To August 21, 2022
Nominal Index: V. SHASHIDHAR & others v. STATE OF KARNATAKA BY YELAHANKA. 2022 LiveLaw (Kar) 316 CHIRAG R. MEHTA v THE STATE OF KARNATAKA. 2022 LiveLaw (Kar) 317 M/S NITESH RESIDENCY HOTELS PVT.LTD v. UNION OF INDIA & Others. 2022 LiveLaw (Kar) 318 PERIYASWAMY M v. STATE OF KARNATAKA. 2022 LiveLaw (Kar) 319 Dr Shashidhar Subbanna v. State of Karnataka. 2022...
Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration
The Allahabad High Court has imposed a cost of Rs. 50,000 for the arbitrary cancellation of GST registration. The single bench of Justice Pankaj Bhatia observed that the arbitrary exercise of power to cancel the registration in the manner in which it has been done has adversely affected the petitioner. It has also had a negative impact on the revenues that could have flowed into...
Cut/Sized Shade Trees Constitutes "Agricultural Produce", No Sales Tax Applicable: Madras High Court
The Madras High Court bench of Justice R. Mahadevan and Justice Mohammed Shaffiq has held that the cut and sized shade trees would constitute "agricultural produce" and, therefore, fall outside the purview of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act, 1959).The issue raised was whether the sales of cut/sized Silver Oak grown as shade trees in the Tea Estates would...
Delhi High Court Weekly Round Up: August 15 To August 21, 2022
NOMINAL INDEXCitations 2022 LiveLaw (Del) 782 TO 2022 LiveLaw (Del) 791RAHUL MEHRA v. UNION OF INDIA AND ORS 2022 LiveLaw (Del) 782FLIPKART INTERNET PRIVATE LTD. v. STATE OF NCT OF DELHI & ANR. 2022 LiveLaw (Del) 783MOHD AZIZUL v. STATE 2022 LiveLaw (Del) 784SYED SHAHNAWAZ HUSSAIN v. THE STATE & ANR. 2022 LiveLaw (Del) 785Vinod Kumar Kila v. CBI 2022 LiveLaw (Del) 786SHEIKH ISHRAFIL...
Madras High Court Weekly Roundup: August 15 - August 21 2022
A weekly round-up of important cases from Madras High Court and its subordinate courts. Citations: 2022 LiveLaw (Mad) 350 To 2022 LiveLaw (Mad) 360 NOMINAL INDEX V. Sounthar v. The District Collector, Erode District, Erode and others, 2022 LiveLaw (Mad) 350 The Principal General Manager, BSNL and another v. The Administrator, ISHA Foundation, 2022 LiveLaw (Mad) 351 V...
Issuance Of Repeated Summons Without Ensuring Service Of The Summons Must Be Avoided: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines on the issuance of summons under section 70 of the Central Goods and Services Tax Act, 2017. It has been brought to the Board's attention that summons under Section 70 of the CGST Act have been routinely issued by field formations to top senior officials of companies to request material evidence or...
Assessee Required To Substantiate Claim Of TDS, In Absence Of TDS Certificate: ITAT
The Mumbai Bench of ITAT has ruled that where the assessee has no TDS certificate available with it, it is required to discharge its responsibility of proving whether TDS was deducted by the payer of income or not in order to avail credit of TDS. The Tribunal ruled that the onus is on the assessee to substantiate its claim of tax deducted at source on the payments received by...
Gujarat High Court Grants Bail To Person Alleged Of Creating Fictitious Entity To Pass Ineligible ITC
The Gujarat High Court has granted bail to a person alleged to have created a fictitious entity to pass an ineligible Input Tax Credit (ITC).The single bench of Justice Ilesh J. Vora has directed the release of the applicant on bail, subjected to a deposition of Rs. 2 crore before the office of the Deputy Commissioner of State Tax, Division 8, Enforcement, Surat within a period of 2...
State Govt To Bear All Expenses To Reconstruct Case Records Gutted In Fire That Broke Out At AG's Office, Allahabad HC Told
The Uttar Pradesh Government has informed the Allahabad High Court that it has decided to bear all expenses regarding the reconstruction of case records that were gutted in the fire that broke out on the sixth, seventh, eighth, and ninth floors of the State Advocate General Office on July 17.The State Government has also informed the Court that it has formed 4 Members Committee comprising...