2022-TIOL-1155-HC-ALL-IT

Nabco Products Pvt Ltd Vs UoI

Whether taxpayers cannot be allowed to suffer and put to harassment: HC

- Assessee's petition allowed: ALLAHABAD HIGH COURT

2022-TIOL-1154-HC-DEL-IT  

Kapri International Pvt Ltd Vs UoI

Whether company petition against the rejection of interest waiver u/s 220(2A) is an 'appeal' and within the scope of VsV Act - YES: HC

- Assessee's petition allowed: DELHI HIGH COURT

2022-TIOL-998-ITAT-PUNE

Sudesh Sudhakar Angchekar Vs ITO

Whether if initiation of re-assessment proceedings is not valid, releted additions can also not stand - YES : ITAT

- Assessee's appeal allowed: PUNE ITAT

2022-TIOL-997-ITAT-KOL

Deepak Bajaj Vs ITO

Whether re-assessment order passed u/s 143(3) r.w.s. 147 cannot be considered as erroneous and prejudicial to interest of Revenue, if there is no mistake crept in it - YES: ITAT

- Assessee's appeal allowed: KOLKATA ITAT

2022-TIOL-996-ITAT-RAJKOT

Shree Maliya Kadva Patel Vs ITO

Whether assessee trust is not entitled to exemption u/s 11 on incomes applied for benefit of Kedva Patel community, as per sec 13(1)(b) of Act - YES : ITAT

- Assessee's appeal dismissed: RAJKOT ITAT

2022-TIOL-1157-HC-AHM-GST

Aarti Industries Ltd Vs UoI

GST - Petitioner filed Form ER-1 Returns for month of June, 2017 in respect of its nine manufacturing units - GST Tran-1 filed by petitioner in respect of nine manufacturing units and credit was received in Electronic Credit Ledger - It is the case of petitioner that Rs. 47,73,628/- towards unutilised accumulated CENVAT credit balance towards aforesaid tax and cess has not been returned to petitioner by crediting the same in Electronic Credit Ledger of petitioner - Relief prayed for is to direct respondents to transmit the said amount - Petitioner fairly stated that issue has been answered by Apex Court in case of Filco Trade Centre Pvt. Ltd 2019-TIOL-153-SC-GST - GSTN is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022 - GSTN has to ensure that there are no technical glitch during said time - The concerned officers are given 90 days thereafter to verify veracity of claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to parties - Thereafter, the allowed Transitional credit is to be reflected in Electronic Credit Ledger - If required GST Council may also issue appropriate guidelines to field formations in scrutinizing the claims: HC

- Writ petition disposed of: GUJARAT HIGH COURT

2022-TIOL-1158-HC-KERALA-VAT

A & M Exports Vs State of Kerala

VAT - The petitioner challenges the order of Commissioner whereby revision petition filed by petitioner was dismissed - The dealer filed objection on 17.3.2018 and requested 30 days time to get details of commercial tax authorities of related states to produce c forms to rebut that the c forms are not bogus - Deputy commissioner did not grant any time and order was passed on 20.3.2018 - Before the commissioner also, revision petitioner produced Anx B and C (C Forms) downloaded from website of department to show that C forms are not bogus and genuine - But the commissioner in order stated that revision petitioner has produced two photocopies of C forms and requested for time to prove genuineness of C forms - Though sufficient time was given to prove genuineness, petitioner did not succeed hence the commissioner found that the 2 C forms produced from the side of revision petitioner are bogus and it do not relate to the assessment years 2010-11 - Petitioner has produced Anex.C and D before Commissioner - Taking note of the fact that no time was granted by both the authorities, denial of opportunity to prove his case result in manifest resjudicata and hence, court set aside Annex.A and D orders - Since the orders of Deputy Commissioner of State Tax and Commissioner of State Goods and Service Tax Department are set aside, matter remitted to Joint Commissioner for consideration afresh, in accordance with law - The petitioner is granted two weeks time to file an additional reply and any additional document in support of his contentions: HC

- Matter remanded: KERALA HIGH COURT

2022-TIOL-1156-HC-DEL-CUS

Agrawal Metal Works Pvt Ltd Vs UoI

Cus - In earlier order, court was informed that linkage of data concerning petitioner's exports amongst Customs, DGFT and concerned bank has not taken place - Since the verification takes place electronically, DGFT has expressed difficulties in validating transactions for purpose of processing the request of petitioner for grant of MEIS benefits - Accordingly, CBIC was directed to convene a meeting with Chairperson of NIC and Director General, DGFT, to find a solution to problem - Result of meeting has been captured in minutes of meeting - Parties are agreed that instant matter can be disposed of in terms of what is noted in minutes of meeting - DGFT will act with due expedition and issue MEIS scrips manually - This exercise will be completed no later than three weeks - ICD-Tughlakabad Customs will honour said scrips and take next steps in matter, without insisting on electronic transmission of the same: HC

- Writ petition disposed of: DELHI HIGH COURT