Supreme Court & High Courts Weekly Round-Up
Supreme Court and High Court Weekly Round Up – Tax Cases – Tax Case Laws – Taxscan
Supreme Court and High Court Weekly Round Up – Tax Cases – Tax Case Laws – Taxscan
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week from February 7 to February 12, 2022.
Paresh Nathalal Chauhan Vs. State of Gujarat
The Supreme Court has granted bail to persons accused of GST Evasion as Accused have already undergone almost 50% of the sentence.
The Gujarat High Court has directed GST Department to sanction refund towards IGST paid in respect to the goods exported i.e. ‘Zero Rated Supplies’.
Bharat Mint and Allied Products Vs. Commissioner Commercial Tax
The Allahabad High Court has quashed the order creating demand of GST, interest, and penalty as no opportunity of hearing granted to Assessee.
The Rajasthan High Court has granted bail to accused of creating the fake firms, claiming Input Tax Credit (ITC) worth Rs.16.99 crores.
Shakti Shiva Magnets Vs. Assistant Commissioner
The Delhi High Court has quashed the show cause notice as GST registration cannot be suspended for more than 2 months without Stating Reasons.
M/s. Dhariwal Products Vs. UOI
The Rajasthan High court has directed the Goods and Service Tax Authority (GST) department not to Force Taxpayers to deposit GST or take Coercive Measures without adhering to the procedure provided under Section 74 of the CGST Act.
M/s Balkrishna Industries Vs. UOI
The Rajasthan High Court has held that assessee cannot encash the CENVAT credit without following procedure for making application, inviting a scrutiny.
Taghar Vasudeva Ambrish Vs. AAAR
The Karnataka High Court has held that owners of buildings can claim GST Exemption if residential premises leased out are used as hostels to house students, and working professionals.
National Radio Electronic Corporation Vs. State Tax Officer
The Kerala High Court has directed the State Tax Officer to withhold invocation of Bank Guarantee to enable the taxpayer to pursue Appellate Remedy.
Metharam Pinjani Vs. Income Tax Department
The Madhya Pradesh High Court has quashed the Faceless Assessment Order Passed Regarding Mandatory Requirements like Grant of Opportunity of Personal Hearing.
Google Asia Pacific Pte Ltd. Vs. CIT
The Delhi High Court while granting the interim relief to Google Subsidiary, Google Asia Pacific Pvt. Ltd. allowed payment worth Rs.1106.41 Crores from Google Cloud after withholding 8% Income Tax.
CIT Vs. Ramdoot Prasad Sewa Samiti
The Rajasthan High Court has ruled that mere transaction of sale, purchase between two related persons is not covered under the expression ‘diversion’ of income.
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