Recently the Hon’ble MP High Court has set aside the Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, which was delivered to the Assessee only on 16.04.2021. The Hon’ble Court while setting aside the Notice dated 31.03.2021 held that the Assessing Officer was mandated to follow the procedure prescribed under Section …

The Hon’ble Delhi High Court has been pleased to stay the Notices issued under Section 148 of the Income Tax Act, which have been dated 31.03.2021 or before, however, digitally signed/received/issued/delivered only on 01.04.2021 or later. The said interim stay has been granted in the case of Sharad Garg v. ITO W.P(C) No. 8994/2021 and …

The Division Bench of Hon’ble Bombay High Court , in W.P.(C) No. 2693 of 2021, while deciding a Petition  wherein challenge to the blocking/freezing of the Electronic Credit Ledger (“ECL”) under Rule 86-A of the CGST Rule was made, held that power to block ECL is drastic in nature and therefore all the requirements of …

In a recent ruling in case of Intertek India Pvt. Ltd. vs Union of India in W.P.(C) 14773/2021, the Hon’ble Delhi High Court has issued notice to the respondent, wherein the petitioner had challenged the retrospective disentitlement of Service Exports from India Scheme (SEIS) benefit available under the Foreign Trade Policy (FTP) and Handbook of …

In a recent ruling in the case of CCE v. Lumino Industries Limited STA No. 76795 of 2017, the Hon’ble CESTAT Kolkata has set aside the appeal filed by the department against the order of the Principal Commissioner, ST Kolkata and has held that the Service Tax is payable only on the service component of …

In a landmark decision dated 10.01.2022, the Hon’ble Bombay HC has held that extension of limitation period by Hon’ble Supreme Court in view of COVID-19, shall also apply to Refund Applications filed under Section 54(1) of the CGST Act. The Division Bench of Hon’ble Bombay High Court, comprising of Hon’ble Justice R. D. Dhanuka & …

Dear All, This is to update you that the bench comprising of Chief Justice of India NV Ramana, Justice L Nageswara Rao and Justice Surya Kant passed the order on an application filed by the Supreme Court Advocates-on-Record Association (SCAORA) in the suo motu case In Re Cognizance for Extension of Limitation extending the period …

Income Tax Department cannot recover more than 20% of the tax once the demand is disputed – Delhi High Court In a recent landmark ruling in the case of M/s Essjay Ericsson Pvt. Ltd. v. CIT, Delhi, the DB of Hon’ble Delhi High Court has directed the department to refund the money recovered/adjusted in excess …

Just a few months ago the Hon’ble Supreme Court had overruled the judgement of Hon’ble Gujarat High Court, in VKC Footsteps India Private Limited and decided in favour of Revenue holding that refund of ITC on ‘input services’ is not available under inverted duty refund u/s 54(3) r/w Rule 89(5). More recently, the Hon’ble Supreme Court on …

The Hon’ble Supreme Court has, recently, disposed of the Miscellaneous Application No. 665 of 2021 filed by Supreme Court Advocates on Record Association, in In Re: Cognizance for extension of Limitation, SMW (C) No. 3 of 2020. The Hon’ble Court held its hearing on 23.09.2021, and after detailed submissions from counsels, observed that there is a consensus …