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High Court of Karnataka Allows Writ Petition Quashing Seizure Order Under Section 67(2) of CGST Act Due to Non-Compliance with Mandatory Requirements. Seizure of cash from residential premises of an employee without proper authorization and recording of reasons held invalid, cash ordered to be returned.

The petitioners, B. Kusuma Poonacha and J K Manjunath, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High C...

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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...

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WRIT PETITION NO.4520 OF 2014

The writ petitions challenged the constitutional validity and propriety of a notification dated January 29, 2014, issued by the Finance Department of ...

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Supreme Court Dismisses Assessees' Appeals in Customs Duty Cases Involving Forged DEPB Scrips. Court upheld duty liability as forged scrips are void ab initio under the Customs Act, 1962, justifying extended limitation period due to fraud, with penalty proceedings remanded for adjudication.

The Supreme Court of India heard two civil appeals concerning customs duty evasion cases where appellants had imported goods using forged DEPB (Duty E...

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High Court of Karnataka Quashes Show Cause Notice in GST Case for Lack of Jurisdiction and Violation of Natural Justice. Show Cause Notice Issued by Additional Commissioner Without Proper Authorization and Without Providing Relevant Documents Set Aside.

The petitioner, M/s. Vigneshwara Transport Company, a proprietor engaged in transportation of goods and registered under the Central Goods and Service...

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High Court of Bombay at Goa Allows Tax Appeals in Income Tax Reassessment Case — Limitation for Reopening Assessment Under Section 147/148 of Income Tax Act, 1961. Reassessment Notices Quashed as Issued Beyond Four-Year Limitation Period Without Establishing Failure to Disclose Material Facts.

The case involves five tax appeals filed by M/s. Zephyr Biomedicals and M/s. Orchid Biomedical Systems against the Joint Commissioner of Income Tax, c...

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Karnataka High Court Allows Appeal in KVAT Penalty Case — Penalty Under Section 70(2)(a) Cannot Be Imposed Without Specific Finding of Mens Rea or Fraudulent Intent. Revisional Authority's Restoration of Penalty Set Aside as Assessee Had Disclosed Purchases in Returns and Paid Tax.

The case involves an appeal filed by M/s Bhavani Enterprises, a registered dealer under the Karnataka Value Added Tax Act, 2003, against an order of t...

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Bombay High Court Quashes GST Summons Issued by DGGI Ahmedabad to Petitioners in Maharashtra for Lack of Territorial Jurisdiction. Summons under Section 70 of the Central Goods and Services Tax Act, 2017 must be issued by an officer having jurisdiction over the place of business of the person summoned.

The petitioners, Shantanu Sanjay Hundekari, Vikas Agarwal, Yogesh Agarwal, and Mamta Gupta, are residents of Maharashtra and their place of business i...