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The power to attach the bank account must be exercised only in strict compliance with the statutory power, and cannot be extended to cover situations which are not expressly contemplated by the section.
Proex Fashion Pvt. Ltd. vs. Government of India & Ors.
(2021) TaxCorp(IDT) 4678 (HC-DELHI)
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A circular cannot seek to clarify provisions of statutory notification dated 28.06.2017, which is otherwise unequivocal.
Jodhpur Vidyut Vitran Nigam Ltd. vs. UOI & Ors.
(2021) TaxCorp(IDT) 4677 (HC-RAJASTHAN)
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Attachment of bank account will continue till passing of and subject to final orders of assessment.
EMPS Property Services vs. The State Tax Officer
(2021) TaxCorp(IDT) 4676 (HC-MADRAS)
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It is wholly misconceived that the suppliers are non-existent.
Lupita Saluja vs. DGGI and Anr.
(2021) TaxCorp(IDT) 4675 (HC-DELHI)
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There is no a mandate in law on the CBIC to reply to each and every representation made to it.
MAA Laxmi Associates vs. UOI & Ors.
(2021) TaxCorp(IDT) 4674 (HC-DELHI)
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In case the writ applicant is entitled to the refund of the amount, the same be released within next one month in accordance with law.
Jade Elevator Components vs. UOI
(2021) TaxCorp(IDT) 4673 (HC-GUJARAT)
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Production of documents maybe by Director/Controller of Petitioner and person who will produce the documents shall be released after prima facie scrutiny of the documents on the date of production.
Aakash Food Products Pvt. Ltd. & Anr. vs. UOI & Ors.
(2021) TaxCorp(IDT) 4672 (HC-CALCUTTA)
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The investigations being conducted by competent Officers against the Petitioner are not hit by provisions of Section 6(2)(b).
Kaushal Kumar Mishra vs. Addl Director General & anr
(2021) TaxCorp(IDT) 4666 (HC-P&H)
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For exercising power of arrest under section 69, Commissioner may authorize if he has reasons to believe.
Daulat Samirmal Mehta vs. UOI & Ors.
(2021) TaxCorp(IDT) 4665 (HC-BOMBAY)
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Transaction does not qualify the export of service because all the conditions which are stipulated under Section 2(6) of IGST Act, 2017 are not satisfied which is the foremost requirement for any transaction to be qualified Export of Service.
In the matter of Stovec Industries Ltd.
(2021) TaxCorp(IDT) 4664 (AAR)
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The rate for renting of premises has been fixed at an amount and the electricity charges are to be borne by the lessee as per the actual usage of electric power by them in terms of the agreement and hence, it cannot be said that the electricity charges would be covered by Sec. 15(2)(c).
In the matter of Gujarat Narmada Valley fertilizers
(2021) TaxCorp(IDT) 4663 (AAR)
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GSTN is directed to cooperate in transfer of ITC during revocation of registration-cancellation and is also directed to see to it that the problem is solved.
Netrika Traders vs. The Deputy Commissioner Appeals & 3 Ors.
(2021) TaxCorp(IDT) 4658 (HC-GUJARAT)
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The cash credit account cannot be attached provisionally by virtue of power under Section 83 of the Act.
Formative Tex Fab vs. State of Gujarat & 3 Ors.
(2021) TaxCorp(IDT) 4657 (HC-GUJARAT)
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In the escrow account, the share of Principal Contractor was 3% only and balance 97% would have to be transferred to the assessee.
Abhi Engineering Corporation Pvt. Ltd. and Anr. vs. UOI & Ors.
(2021) TaxCorp(IDT) 4656 (HC-BOMBAY)
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No recovery of IGST already paid by the petitioner on the goods imported under advance authorization shall be made till the next date.
Prashi Pharma Private Limited vs. UOI & Ors.
(2021) TaxCorp(IDT) 4655 (HC-BOMBAY)
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A State doesn’t have to tax everything in order to tax something and it is entitled to pick and choose, if it does so reasonably.
Del Small Ice Cream Manufacturers Welfare’s Association vs. Union of India & Anr.
(2021) TaxCorp(IDT) 4652 (HC-DELHI)
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Since services are exempt from GST, hence there is no requirement for PHD to deduct tax at source in this case.
In the matter of Om Parkash Contractor
(2021) TaxCorp(IDT) 4651 (AAR)
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Fried Fyums merits classification under Tariff Heading 21069099 of the Custom Tariff Act, 1975, taxable at 18%.
In the matter of Barakatbhai Noordinbhai Velani
(2021) TaxCorp(IDT) 4650 (AAR)
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Eligibility for ITC cannot be decided on the basis of their capitalization or payment of GST at the time of their sale in the subsequent year.
In the matter of Khatwani Sales and Services LLP
(2021) TaxCorp(IDT) 4649 (AAR)
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All that would be required for being eligible under the category of enquiry or investigation or audit was a written communication which will include a letter intimating duty demand or duty liability admitted by the person concerned during inquiry, investigation or audit.
Suyog Telematics Limited vs. Union of India & Ors.
(2021) TaxCorp(IDT) 4648 (HC-BOMBAY)
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