Supreme Court

CTO For Enhanced Production Capacity Issued After SC’s Order Fixing Total Import Limit; Importer Not Entitled To Proportionate Increase In Import Quota: Supreme Court

The Supreme Court has upheld the decision of the Delhi High Court which set aside the increased quota allocated for import of raw pet-coke (RPC) based on the “Consent to Operate” (CTO) issued to the importer for an enhanced production capacity, after the top court’s order dated 09.10.2018.

Taxation Classification | Specific Provision Will Prevail Over General Provision In A Statute : Supreme Court In ‘Maize Starch’ Case

The Supreme Court has ruled that if in any statutory rule or statutory notification, two expressions are used - one in general words and the other in special terms – then, as per the rules of interpretation, the special terms are not meant to be included in the general expression. Alternatively, the court said that where a statute contains both a general provision as well as a specific provision, the latter must prevail.

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court

The Supreme Court has upheld the decision of the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) by holding the demand for differential excise duty raised against the assessee, M/s Reliance Industries Ltd, as time barred.

Bombay High Court

GST Provisional Attachment Order Not Valid After Expiry Of 1 Year: Bombay High Court

Case Title: Bharat Parihar Vs. State of Maharashtra

The Bombay High Court has held that the GST provisional attachment order is not valid after one year.

Assessee Entitled To Claim Depreciation In Respect Of Assets On The Actual Cost Of Assets: Bombay High Court

Case Title: Pr. Commissioner Of Income Tax Versus Dharmanandan Diamonds Pvt. Ltd.

The Bombay High Court has held that the assessee is entitled to claim depreciation in respect of any assets based on the actual cost of the assets.

Bombay High Court Quashes Reassessment Proceedings Initiated To Tax 'Share Premium' Of Rs. 679.32 Crores

Case Title: SLS Energy Pvt. Ltd. Versus ITO

The Bombay High Court has quashed the reassessment proceedings initiated to recover the tax share premium of Rs. 679 crores.

Income-Tax Dept. Cannot Ignore The Valid TRC Issued By The Govt.: Bombay High Court Allows DTAA-Benefits To Alibaba Singapore

Case Title: The Commissioner of Income International Taxation-1 Versus Alibaba.Com Singapore E-Commerce Private Ltd.

The Bombay High Court has granted the benefit of the India-Singapore Double Tax Avoidance Agreement (DTAA) to the e-commerce platform Alibaba Singapore.

Consideration Received By Colgate Palmolive Malaysia From It’s Indian Entity For Providing Access To SAP System Is Not Royalty, Not Taxable: Bombay High Court

Case Title: Commissioner of Income Tax Versus M/s. Colgate Palmolive Marketing SDN BHD

The Bombay High Court has held that consideration received by assessee Colgate Palmolive's Malaysian arm from its Indian entity for providing access to System Analysis Program Development (SAP) system is not taxable as royalty.

Priority Of The Secured Creditor Over Govt. Dues Under SARFAESI Act, 2002: Bombay High Court

The Bombay High Court held that priority belongs to the secured creditor in respect of the dues of the Central government, state government, or local authority under Section 26-E of the SARFAESI Act, 2002.

Bombay High Court Allows IGST Refund On Zero Rated Supply Along With 7% Interest

Case Title: Sunlight Cable Industries Versus The Commissioner of Customs

The Bombay High Court has allowed the refund of IGST on zero-rated supply along with 7% interest.

Gujarat High Court

Gujarat High Court Quashes Reopening Of Assessment Order And Notice In Land Acquisition Case, Rules Compensation Not Taxable As Capital Gains

Case Title: Anilaben Rohitbhai Modi Versus Income Tax Officer

The Gujarat High Court while quashing the reopening of an assessment order and notice issued to the petitioner in a land acquisition case, has ruled that compensation received for compulsory acquisition of land is not taxable as capital gains.

Andhra Pradesh High Court

Andhra Pradesh High Court Quashes Suspension Order Of Customs Broker Licensee Passed Without Giving Opportunity Of Hearing

Case Title: M/S. Richmark Shipping And Logistics Pvt. Ltd., Versus The Commissioner Customs

The Andhra Pradesh High Court has quashed the suspension order passed by the Customs Commissioner suspending the customs broker licence without giving the opportunity for a hearing.

Punjab & Haryana High Court

Once The Export Obligation Is Discharged, Customs Dept. Could Not Initiate Proceedings Against Assessee: Punjab & Haryana High Court

Case Title: Commissioner of Customs, Ludhiana Versus M/s Jindal Drugs Ltd.

The Punjab and Haryana High Court has held that once the export obligation is discharged, the customs department cannot initiate proceedings against the assessee.

Allahabad High Court

Correctness Of Information Available Cannot Be Gone Into Prior To Issuance Of Notice U/S 148 Income Tax Act: Allahabad High Court

The Allahabad High Court has dismissed a writ petition challenging the validity of the order under Section 148A(d) of the Income Tax Act, 1961 and the consequential notice under Section 148 of the Act on the grounds that the correctness of the information based on assessee’s defense can be determined in the assessment proceedings under Section 148 of the Act. The scope of enquiry under Section 148A(d) is only to the extent of (un)availability of information suggesting that income has escaped assessment.

Calcutta High Court

No Case Of Tax Evasion Made Out As Goods Meant For Export Were Taken Back To The Factory For Repairs: Calcutta High Court

Case Title: Usha Martin Limited Vs The Deputy Commissioner Of State Tax

The Calcutta High Court has held that no case of tax evasion was made out as goods meant for export were taken back to the factory for repairs.

ITAT

ITAT Deletes Disallowance On Ocean Freight Charges Paid To Korean AE

Case Title: Doosan Power Systems India Pvt. Ltd. Versus The JCIT / DCIT

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the disallowance of ocean freight charges paid to Korean-associated enterprises (AE).

No Tax Can Be Levied On The Principle Of Estoppels: ITAT

Case Title: Cornet Hotel Services & Suppliers Pvt. Ltd. Versus DCIT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that no tax can be levied on the principle of estoppel. Just because the Assessee has shown the receipt or income in the wrong head does not make him liable for tax.

Compensation Paid By Builder For Delay In Handing Over Possession Of Flat Is Part Of Work-In-Progress: ITAT Allows Deduction

Case Title: Jayant Hari Mulay vs. DCIT

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that compensation paid by a builder for the delay in handing over possession of a flat should be considered part of work-in-progress. As a result, the ITAT allowed the deduction of the compensation.

CESTAT

Konkan Railway Not Liable To Pay Service Tax On Use Of Mangalore-Roha Line: CESTAT

Case Title: Konkan Railway Corporation Ltd. Versus Commissioner of Service Tax, Mumbai

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Konkan Railway is not liable to pay service tax on the use of the Mangalore-Roha Line.

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

Case Title: M/s. Rashleela Enterprises Pvt. Ltd. Versus The Commissioner

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".

Purchase And Sale Of Liquor By The Corporation Will Not Fall Within The Ambit Of BAS And Is Not Taxable: CESTAT

Case Title: M/s. Rajasthan State Beverages Versus The Principal Commissioner

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the corporation will not fall within the ambit of Business auxiliary services (BAS) and would, therefore, not be taxable.

Charges Of Clandestine Removal Not Sustainable Merely On The Basis Of Difference In Figures Of Audit Report And ER-1 Return: CESTAT

Case Title: M/s. Micky Metals Limited Versus Commissioner of Central Excise, Bolpur

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that charges of clandestine removal are not sustainable merely on the basis of the difference in figures between the audit report and the ER-1 return.

No Liability Of Knight Riders To Pay Service Tax On Coaching Service Provided In Relation To Sports: CESTAT

Case Title: M/s Knight Riders Sports Pvt Ltd. Versus Pr. Commissioner of Service Tax-IV

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Knight Riders are not liable to pay service tax on coaching services provided in relation to sports.

AAR

Fair Price Shops Supplying Essential Commodities To Ration Card Holders Are Not Liable To Charge GST To The State Government: West Bengal AAR

Applicant’s Name: Chanchal Saha

The West Bengal Authority of Advance Ruling (AAR) has ruled that Fair Price Shops (FPS) supplying essential commodities, specifically Super Kerosene Oil (SKO), under the Public Distribution System (PDS) to ration card holders are not liable to charge GST to the State Government.

GST Not Payable On Out-Of-Court Settlement: AAR

Applicant’s Name: TPSC (India) Private Limited

The Telangana Authority of Advance Ruling (AAR) has ruled that GST is not payable on the out-of-court settlement.