[S.69 CGST Act] Fake Supplier Addresses Indicate Prima Facie GST Evasion: Himachal Pradesh High Court Refuses To Quash Complaint

The Himachal Pradesh High Court stated that fake supplier addresses indicate prima facie GST evasion and refused to quash complaint under Section 69 of CGST Act. “When the officials went to the addresses mentioned in the invoices and found that no such entity existed, it was sufficient to infer that the invoices were fake, and the material shown to have been supplied as per...

Movement Of Goods To CFAs In Other States Is Stock Transfer, Not Inter-State Sale; Central Sales Tax Not Leviable: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that movement of goods to carrying and forwarding agents in other states is stock transfer, not inter-state sale, central sales tax not leviable. Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) stated that “the supplies made from the stockyards/warehouses...

S.107 GST Act | Impugned Order “Automatically Stayed” Once Appeal Is Filed & Pre-Deposit Is Made; No Attachment Of Bank Account: Delhi HC

The Delhi High Court has observed that once an appeal is filed by the assessee under Section 107 of the Central Goods and Services Tax Act 2017 and pre-deposit is made, there is “automatic stay” of the impugned order raising demand.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta thus interdicted the bank from attaching the account of an assessee, who had preferred...

Property Tax Can't Be Levied Without Following Statutory Assessment Procedure U/S 233 Of Kerala Municipality Act: High Court

The Kerala High Court stated that property tax can't be levied without following statutory assessment procedure under Section 233 of Kerala Municipality Act, 1994. Section 233 of the Kerala Municipality Act, 1994, deals with the levy of property tax by the Municipality on buildings and lands within its area. This section outlines the process of assessment and collection of property...

Customs Act | Adjudicating Authority Can't Decline Refund Of Excess Duty In Presence Of CA's Certificate: Delhi High Court

The Delhi High Court has made it clear that the Customs authority cannot, in absence of some evidence, decline refund of excess duty paid by a trader when the latter furnishes certificates from a qualified chartered accountant in support of its case.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta thus dismissed the Department's appeal against Nokia.Nokia sought refund...

Tax Weekly Round-Up: July 07 - July 13, 2025

HIGH COURTSAllahabad HCMere Absence Of Activity At Principal Place Of Business Doesn't Mean Invoices Issued To Assessee Are Fake: Allahabad High CourtCase Title: S.S. Enterprises v. State of U.P. and AnotherCase no.: WRIT TAX No. - 3026 of 2025The Allahabad High Court has held that merely because there was no activity at the principal place of business of the assessee, it cannot be presumed...

Anti-Dumping Duty Paid By Mistake In Self-Assessment Has No Legal Character Of 'Duty', Must Be Refunded: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that anti-dumping duty paid by mistake in self-assessment has no legal character of 'duty' and must be refunded. Dr. Rachna Gupta (Judicial Member) stated that the assessee had added the amount of Anti-dumping duty while self-assessing the customs duty liability. Hence the Anti-dumping...

Indirect Tax Half-Yearly Digest: January - June, 2025

SUPREME COURTSupreme Court Sets Aside Excise Duty Demand On Oil Marketing Companies For Inter-Supply Of Petroleum ProductsCase Title: Bharat Petroleum Corporation Ltd. versus Commissioner of Central Excise Nashik Commissionerate (and connected matters)Case no.: CIVIL APPEAL NO. 5642 OF 2009In a significant relief for Oil Marketing Companies (OMCs), the Supreme Court ruled (Jan. 20) that...

S.148 Income Tax Notice Issued After 31.03.2021 Under Old Regime Invalid Despite TOLA Extension: ITAT

The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has held that S.148 Income Tax notice issued after 31.03.2021 under old regime invalid despite TOLA [Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020] extension. Section 148 of Income Tax Act, 1961 empowers the Income Tax Department to reopen assessments if there's reason to suspect...

Mere Absence Of Activity At Principal Place Of Business Doesn't Mean Invoices Issued To Assessee Are Fake: Allahabad High Court

The Allahabad High Court has held that merely because there was no activity at the principal place of business of the assessee, it cannot be presumed that the invoices issued in favour of such assessee are fake. Petitioner approached the High Court seeking quashing of the penalty order under Section 129(3) of the CGST Act and seeking release of the goods confiscated under...

Customs | Counter Vailing Duty Not Applicable On Import Of Pan Masala Processing Machines: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Counter Vailing Duty (CVD) is not applicable on import of pan masala processing machines. Dr. Rachna Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) stated that the assessee is the manufacture of the PanMasala and has imported the machines for cutting / grinding /...

Direct Tax Half Yearly Digest: January - June, 2025

SUPREME COURTMotor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme CourtCase name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand.Case no.: SLP (C) No. 30491 of 2018The Supreme Court, recently (on January 02), while deciding a motor accident compensation claim case, observed that monthly income could be fixed...