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2022-TIOL-NEWS-244 Part 2 | October 18, 2022
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Dear Member,
,Sending following links. Warm Regards,
TIOL Content Team
TIOL PRIVATE LIMITED.
For assistance please call us at + 91 7838594749 or email us at helpdesk@tiol.in. |
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TIOL AWARDS |
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INCOME TAX |
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2022-TIOL-1185-ITAT-KOL
Subir Kumar Roy Vs ITO
Whether while following order passed in assessee's own case for PY, CIT(A) is not justified in placing reliance on one issue and not on other issue dealing with identical facts and circumstances - YES : ITAT
- Assessee's appeal partly allowed: KOLKATA ITAT
2022-TIOL-1184-ITAT-VARANASI
Sub Registrar Vs DIT
Whether the appeal of the assessee before the ITAT was maintainable provided that first appeal against penalty order passed by A.O. levying penalty under section 271FA of the 1961 Act would lie before CIT(A), and not before the Tribunal - NO: ITAT
- Appeal dismissed: VARANASI ITAT
2022-TIOL-1183-ITAT-KOL
Sri Debdas Ghoshal Vs ITO
Whether PCIT erred in invoking jurisdiction u/s 263 of the Act, when the addition of the AO were not prejudicial to the interests of justice - NO: ITAT
- Appeal partly allowed: KOLKATA ITAT
2022-TIOL-1182-ITAT-MUM
Glowshine Builders And Developers Pvt Ltd Vs ITO
Whether the ITAT can delete the addition made by the lower auuthorties in order to indentify the bigger fraud at play - YES: ITAT
- Appeal partly allowed: MUMBAI ITAT
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GST CASE |
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2022-TIOL-1318-HC-ORISSA-GST
Durga Raman Patnaik Vs Addl. CGST
GST - Instead of seeking revocation of cancellation of registration [cancelled by Order dated 15.10.2019] under Section 30 of the CGST Act before the proper officer, assailing aforementioned order dated 15.10.2019, the petitioner preferred appeal under Section 107 of the CGST Act on 05.08.2021 with a delay of around 660 days which came to be rejected on 07.10.2021 - Petition filed.
Held: Appellate Authority should have borne in mind the predicament faced by taxpayers on the introduction of new set of procedures by way of promulgation of the CGST Act and the OGST Act and rules framed thereunder and time required to be taken to get acquainted - It is apt to set aside the Appellate Order dated 07.10.2021 and remit the matter to the Appellate Authority for consideration of merits afresh - Nevertheless, this matter relates to registration of the petitioner which has been cancelled since 15.10.2019 and involves right to carry on business and sending the matter back to the Appellate Authority would further delay the process - It is taken into consideration that as the consequential effective step is required to be taken by the proper officer/Registering Authority/Superintendent, it is, therefore, deemed necessary instead of directing the Appellate Authority to do the needful, this Court requests the proper officer to grant opportunity to the petitioner for taking all required step to revive registration - To ensure ends of justice in the light of directions envisaged in Tvl. Suguna Cutpiece Center Vrs . The Appellate Authority and Another = 2022-TIOL-261-HC-MAD-GST directions are issued - Inter alia, opposite parties shall take suitable steps by instructing GST Network, New Delhi or any other agency responsible for maintaining the Web Portal to make suitable changes in the architecture of the GST Web Portal to enable the petitioner to file his returns and to pay the tax/interest/penalty/fine/fee - Entire exercise to be completed within ninety days - Petition is allowed: High Court [para 11, 12, 13, 14]
- Petition allowed: ORISSA HIGH COURT |
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TODAY'S CASE (INDIRECT TAX) |
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INDIRECT TAX
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2022-TIOL-1319-HC-MUM-CUS
Mahindra And Mahindra Ltd Vs UoI
Cus - Imposing interest and penalty on the portion of demand pertaining to surcharge or additional duty of customs or special additional duty of customs is incorrect and without jurisdiction - In the absence of specific provision relating to levy of interest in the respective legislation, interest cannot be recovered by taking recourse to machinery relating to recovery of duty - The provisions relating to interest contained in Section 28AB of the Customs Act, 1962 are not borrowed in the legislation imposing levy of surcharge or CVD or SAD - Deriving financial benefits itself cannot be a ground to order payment of interest in the absence of any statutory provisions for payment of interest - Order of the Settlement Commission to the extent of requiring petitioner's to pay interest at the rate of 10% against the four show cause notices and penalty is quashed and set aside - Respondents to refund the amount of Rs.16,00,000/- being penalty deposited by petitioner together with interest, if any, within four weeks - Bank guarantee furnished to be cancelled and returned to petitioner by Registry - Petition disposed of: High Court [para 37, 38, 39, 40, 42]
- Petition disposed of: BOMBAY HIGH COURT
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