2022-TIOL-480-ITAT-MUM

DCIT Vs Leena Power Tech Engineers Pvt Ltd

Whether assessment can be reopened if disclosure made by assessee is full but not true – YES: ITAT

- Revenue's appeal allowed: MUMBAI ITAT

2022-TIOL-479-ITAT-BANG

Girish Kidiyappa Nashi Vs ITO

Whether AO can make addition u/s 69 if there are sufficient sources of cash deposits received by assessee – NO: ITAT

- Assessee's appeal allowed: BANGALORE ITAT

2022-TIOL-478-ITAT-BANG

Altimetrik India Pvt Ltd Vs DCIT

Whether consideration paid by amalgamated company over and above net assets of amalgamating company should be considered as goodwill warranting depreciation u/s 32(1) - YES: ITAT

- Assessee's appeal allowed: BANGALORE ITAT

VAT - Assessment order sustained where assessee unable to furnish relevant transport documents to justify actual movement of goods : HC

2022-TIOL-700-HC-AHM-GST

Radha Krishna Enterprise Vs State of Gujarat

GST - The applicant came to be served with SCN in the Form GST REG-17/31 calling upon them to show-cause as to why his registration under the Act should not be cancelled - The SCN and impugned order are as vague as anything - The issue is now covered by decision in case of Aggarwal Dyeing and Printing Works 2022-TIOL-504-HC-AHM-GST - The impugned order cancelling the registration and SCN is hereby quashed and set aside - The registration stands restored: HC

- Application allowed: GUJARAT HIGH COURT

2022-TIOL-695-HC-AHM-GST

Mavaiya Enterprises Pvt Ltd Vs State of Gujarat

GST - The applicant is engaged in business of trading of bullion and agricultural commodities - They came to be served with SCN in the Form GST REG-17/31 calling upon them to show-cause as to why his registration under the Act should not be cancelled - The SCN and impugned order are as vague as anything - The issue is now covered by decision in case of Aggarwal Dyeing and Printing Works 2022-TIOL-504-HC-AHM-GST - The impugned order cancelling the registration and SCN is hereby quashed and set aside - The registration stands restored: HC

- Application allowed: GUJARAT HIGH COURT

2022-TIOL-694-HC-MP-GST

Vodafone Mobile Services Ltd Vs UoI

GST - Refund - Petitioner assails the order dated 22.11.2019 rejecting the claim for refund of tax filed by petitioner - Revenue issued a deficiency memo dated 14.09.2019 by which the petitioner herein was required to rectify the deficiency within the stipulated period and since the petitioner could not rectify the deficiency, the petitioner's application for refund dated 23.08.2019 was rejected vide impugned order - Petitioner submits that the order impugned is bad in the eye of law inasmuch as no opportunity to rectify the defect was afforded to the present petitioner. Held: During the course of argument, the rival parties are at consensus that if the petitioner makes a fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh - Order impugned dated 22.11.2019 is quashed - The petitioner is granted liberty to move an application afresh for refund of excess tax within a period of 30 days from the date of receipt of certified copy of this order - Such application, on being filed, the respondent shall deal with the same in accordance with law and pass order afresh: High Court [para 5, 6]

- Petition disposed of: MADHYA PRADESH HIGH COURT

2022-TIOL-699-HC-DEL-VAT

Shree Kripa Agro Vs Commissioner of Delhi GST

VAT - Petitioner seeks setting aside and quashing of the impugned orders dated 5.10.2019 issued u/s 32 & 33 of the Act as well as the re-assessment order dated 5.10.2019 passed u/s 32 read with Section 9(2) under the Central Act - Petitioner contends that the jurisdiction exercised by the respondent, via the impugned order, is contrary to Section 7 of the DVAT Act, 2004 and Article 286 of the Constitution.

Held: Bench is of the view that the impugned orders dated 05.10.2019, which concern all the four quarters of the FY 2016-17, issued under the DVAT Act, in exercise of power conferred under Section 32 of the said Act, could not have been passed - Writ petition is allowed - The impugned orders dated 05.10.2019 are quashed - Respondents are directed to deal with the refund application filed by the petitioner concerning the second quarter of FY 2016-17, albeit within two weeks - Aspect concerning the interest will also be dealt with - Matter to be listed for compliance on 01.06.2022: High Court [para 4, 5.1, 5.2, 6]

- Matter listed: DELHI HIGH COURT

2022-TIOL-698-HC-MAD-VAT

SLO Steels Ltd Vs Asstt. Commissioner (ST)

Whether assessment order merits being sustained where the assessee is unable to furnish relevant transport documents to justify actual movement of goods - YES: HC

- Writ petition dismissed: MADRAS HIGH COURT

2022-TIOL-696-HC-MAD-MISC

KEC International Ltd Vs Asstt. Commissioner (ST)

Whether attachment of bank account merits being lifted conditional on the assessee depositing a portion of the tax demanded - YES: HC

- Writ petition disposed of: MADRAS HIGH COURT

2022-TIOL-697-HC-AHM-CUS

Rugs Rural Vs Pr.CC

Cus - The respondent No. 5 is shipping line - It is submitted that unless and until the dues recoverable from applicant towards container detention charges are not paid, applicant should not be permitted to lift the goods - Applicant invited the attention to one order passed by this Court in case of Green Gold Timbers Pvt. Ltd. through Its Directors Akhilesh Manglik 2022-TIOL-64-HC-AHM-CUS, wherein this Court took the view that the customs cargo service provider as defined in Regulation No. 2(1)(b) of Regulations is not entitled in law to charge any rent or demurrage on the goods seized or detained or confiscated by Customs or any other Authority - The court propose to admit this writ application and pass an interim order reserving the liberty in favour of respondent No. 5 to raise all legal contentions available to him including his contention as regards his contractual lien - Respondent No. 5 is directed to release the goods on or before 11.05.2022 subject to final outcome of application - All the larger issues involved shall be looked into on returnable date, however, at least the goods should be ordered to be released: HC

- Matter listed: GUJARAT HIGH COURT