2021-TIOL-1370-ITAT-DEL

Reliance Dotcom Ltd Vs ITO

Whether it is a fit case for remand where the CIT(A) passes ex parte order to dismiss the assessee's appeal for non-prosecution - NO: ITAT

- Case remanded: DELHI ITAT

2021-TIOL-1369-ITAT-MUM

DCB Bank Ltd Vs ACIT

Whether provisions of sec. 115JB, as it stood prior to its amendment by virtue of Finance Act, 2012, are not applicable to a banking company – YES: ITAT

- Assessee's Appeals allowed: MUMBAI ITAT

2021-TIOL-1737-HC-KERALA-GST

Mas Make Polymers Vs CTO

GST - The petition filed against impugned order asserting that the said order, though dated 14.10.2020, was received by them only on 12.07.2021 - The petitioner says that even though, in Memorandum of Appeal, grounds for challenge of assessment were specifically pleaded, none of them have been considered by Appellate Authority, while impugned order has been issued - The attempt of petitioner is to challenge the impugned order on its merits and the court is certain that when the petitioner has an alternative, efficacious statutory remedy available, it would not be proper to exercise any power under Article 226 of Constitution of India - The petitioner must invoke their alternative remedy; for which purpose, liberty given to file necessary application for condonation of delay, if so necessary, before Appellate Authority; with a concomitant order that the same shall be considered by said Authority in terms of law - It is directed that all recovery based on assessment shall remain deferred for a period of one month: HC

- Writ petition allowed: KERALA HIGH COURT

2021-TIOL-1736-HC-DEL-GST

Subway Systems India Pvt Ltd Vs UoI

GST - Petition has been filed primarily challenging the final order passed by National Anti-profiteering Authority (NAPA) holding that M/s Dough Makers India Pvt. Ltd. has profiteered to the extent of Rs.78,41,754/- - The petitioner also prays for a direction to NAPA to drop the proceedings against them as a Respondent in the case of M/s Dough Makers India Pvt Ltd. & Ors 2021-TIOL-01-NAA-GST - It is a settled law that in order to have locus standi to invoke extraordinary jurisdiction under Article 226 of Constitution of India, the applicant should ordinarily be one who has a personal or individual right in the subject matter of application - Since the petitioner has not been held guilty of violation of CGST Act, 2017 and NAPA has no objection if petitioner is deleted from the array of parties, the petitioner has no locus standi to maintain the petition - The notice referred to by the petitioner is deemed to have been withdrawn - Proceedings dropped against the petitioner as a Respondent in the case of M/s Dough Makers India Pvt Ltd. & Ors. 2021-TIOL-01-NAA-GST - Order is passed without prejudice to any inference being drawn against respondent-M/s Dough Makers India Pvt. Ltd. due to the presence of the Petitioner in the proceedings before NAPA: HC

- Writ petition disposed of: DELHI HIGH COURT