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March 2018

GST Caselaws, Section 129

Kerala H.C : Where assessee provided cab to other travel agents for rendering services to foreign tourist, activity undertaken by assessee would not fall under category of ‘rent-a-cab scheme operator service’

Avijit Das / March 5, 2018

High Court Of Kerala Oriental Metals India (P.) Ltd. Vs. Assistant State Tax Officer Section : 129 P.B. Suresh Kumar, […]

GST Caselaws, Section 129

Kerala H.C : Where goods detained under section 129 of CGST and Kerala SGST had been released pursuant to an interim order against execution of bond, Competent Authority was to complete adjudication provided for under section 129 of CGST

Avijit Das / March 5, 2018

High Court Of Kerala Oriental Metals India (P.) Ltd. Vs. Assistant State Tax Officer Section 129 P.B. Suresh Kumar, J.

GST Caselaws, Section 129

Kerala H.C : Where assessee sought release of goods detained under section 129 of CGST as also Kerala SGST, Competent Authority was to complete adjudication provided under section 129 of CGST and further if assessee complied with Rule 140(1) of Kerala GST, goods detained would be released to him

Avijit Das / March 2, 2018

High Court Of Kerala AK Fastners Vs. Assistant State Tax Officer Section 129 P.B. Suresh Kumar, J. W.P. (C) No.

Section 271D, Section 271E

Madhya Pradesh H.C : Show cause notice during the course of assessment proceedings u/s 153A

Avijit Das / March 1, 2018

High Court Of MP (Indore Bench) Nitin Agrawal vs. Joint Commissioner Of Income Tax Section 271D, 271E P.K. Jaiswal &

Income Tax Case Laws

Karnataka H.C : the appellant made a request to the President of the Tribunal to constitute a Special Bench to hear its appeals and, thereafter, made another request on 12.12.2017 to the President of the Tribunal to transfer its appeals to a Bench outside Bengaluru while also alleging a so-called hostile approach of the Members of the Bengaluru Bench of the Tribunal The said appeal before the Tribunal, being ITA No.1190/Bang/2014, was adjourned on 19.12.2017 and again on 10.01.201

Avijit Das / March 1, 2018

High Court Of Karnataka Google India (P) Ltd. vs. DCIT (International Taxation) & Anr. Asst. Year 2013-14 Dinesh Maheshwari, CJ

Madhya Pradesh H.C : You have undertaken transaction in the sale of shares amounting to Rs.24,58,600/under the scrip KAPPAC PHARMA and the same has been found to be a bogus transaction

Avijit Das / March 1, 2018

High Court Of MP Dayaram Khandelwal vs. Pr.CIT Section 273(A), 273(A)(4) P.K. Jaiswal & Virender Singh, JJ. W.P.No.1918 & 1922/2018

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