Search Results for "Duty Evasion"

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High Court Quashes GST Seizure Orders and Directs Release of Cash with Interest in Writ Petition. Seizure of INR 1 Crore Held Illegal as Cash Not Covered Under Section 67(2) of Central Goods and Services Tax Act, 2017 Due to Lack of 'Reasons to Believe' and Procedural Non-Compliance.

The dispute arose from a writ petition filed by Petitioner, a proprietor registered under the GST Act, challenging two seizure orders dated 27th and 2...

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Bombay High Court Quashes Show Cause Notice in Service Tax Case Due to Inordinate Delay and Lack of Jurisdiction. Refundable deposit received from SEZ developer not taxable as service, and 10-year delay in issuing SCN violates principles of natural justice.

The petitioner, Coventry Estates Pvt. Ltd. (formerly S and H Services Pvt. Ltd.), was engaged in construction of a residential complex in a Special Ec...

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Supreme Court Reduces Penalty in Stamp Duty Dispute for Deed of Assent Treated as Gift Deed. Collector's Imposition of Maximum Ten-Times Penalty Set Aside for Lack of Reasoning and Discretionary Exercise.

The case involves a dispute over stamp duty and penalty imposed on a Deed of Assent executed by the Trustees of H.C. Dhanda Trust. Late Shri Harish Ch...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Bombay High Court Allows Petition of Company in Stamp Duty Adjudication Case — Holds Adjudication Under Section 31 of Bombay Stamp Act, 1958 Final and Binding. Reopening of Adjudication After 20 Years Under Section 53A Is Without Jurisdiction and Barred by Delay.

The petitioner, Hindustan Unilever Ltd., filed a Writ Petition under Article 226 of the Constitution of India before the Bombay High Court challenging...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Assessment Nullity Case Due to Amalgamation. Assessment in Name of Non-Existent Entity Held Void Despite Participation by Successor Company.

The Supreme Court dismissed the appeal filed by the Revenue against the judgment of the Delhi High Court which had upheld the Income Tax Appellate Tri...

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High Court of Karnataka Dismisses Petitioner's Challenge to Show-Cause Notice Under Customs Act — No Interference at Pre-Adjudication Stage. Section 28(11) of Customs Act, 1962 Upheld as Valid and Compensatory in Nature.

The petitioner, M/s. Royaloak Furniture India LLP, a furniture importer, filed writ petitions under Articles 226 and 227 of the Constitution of India ...

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Bombay High Court Allows Writ Petition of Informer Seeking Balance Reward Under Customs Informers' Reward Scheme. Customs Department Directed to Pay Balance Reward Amount to Informer Who Provided Information Leading to Revenue Collection.

The petitioner, an informer of the Customs Department, filed a writ petition seeking a mandamus directing the respondents to release the balance amoun...