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- 2020 (12) TMI 1223 - PUNJAB AND HARYANA HIGH COURT
Seeking dispensing with the physical presence and production of petitioner - seeking direction to question/interrogate the petitioner in connection with the aforesaid FIR through online mode/vide conferencing - HELD THAT:- Interrogation is an effective tool available with an Investigator. It is an indefeasible right of the police to interrogate an accused to unearth the truth especially when direct evidence is not available or the modus operandi of the commission of offence is such that there are certain hidden facts which are required to be brought to surface. No doubt, the Courts in the present times have been relying upon video conferencing for the conduct of proceedings of the Court but interrogation of an accused, though possible through video conference, will loose much of its effectiveness when the accused is sitting far far away f....... + More
- 2020 (12) TMI 1220 - MADRAS HIGH COURT
Maintainability of petition - time limitation for filing revision petition lapsed - Petitioner did not prefer any Revision Petition before the authority, but has instead filed this Writ Petition challenging the order passed by the Second Respondent beyond the maximum limitation period of 60 days from the date of receipt of copy of that order - HELD THAT:- The Hon'ble Supreme Court of India in ASSISTANT COMMISSIONER (CT) LTU, KAKINADA & ORS. VERSUS M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED [2020 (5) TMI 149 - SUPREME COURT] has emphatically laid down that the High Court in the exercise of powers under Article 226 of the Constitution of India ought not to entertain Writ Petition assailing the order passed by a Statutory Authority which was not appealed against within the maximum period of limitation before the concerned Ap....... + More
- 2020 (12) TMI 1218 - PUNJAB AND HARYANA HIGH COURT
Seeking grant of Anticipatory Bail - purchase of Cigarettes - Input Tax Credit (ITC) availed of paid tax at the time of purchasing of cigarettes and was utilizing it for the sale of cigarettes - HELD THAT:- The petitioner is directed to appear before the competent authority on 21.12.2020 at 10.00 a.m. or any other date or time as fixed by the competent authority. List again on 27.01.2021.
- 2020 (12) TMI 1217 - DELHI HIGH COURT
Principles of natural justice - ex-parte order - HELD THAT:- Issue notice by speed post as well as by electronic mode, returnable on 06.01.2021. No ex-parte orders can be passed at this stage considering that the last date for availing to the benefit under the Companies Fresh Start Scheme 2020 (CFSS-2020) is today and there is no possibility of the petitioners' DIN or DSC being activated immediately.
- 2020 (12) TMI 1214 - BOMBAY HIGH COURT
Attachment of property (plot) for recovery of VAT dues - lending of money on the basis of security of the equitable mortgage of the said property - priority over the charges or not - Section 32 of the Maharashtra Value Added Tax Act, 2002 - HELD THAT:- From a plain and conjoint reading of Section 31-B of the RDB Act and Section 25-E of the SARFAESI Act it is clear that by virtue of the non-obstante language contained therein, the rights of secured creditors to realise secured debts by sale of assets over which security interest is created, shall have priority over Government dues including revenues, taxes, cesses and rates due to the Central/State Government or to the Local Authority - It is found that Respondent No. 2 had claimed first charge on the said property, inter alia, stating that it had initiated recovery proceedings under Secti....... + More
- 2020 (12) TMI 1210 - DELHI HIGH COURT
Condonation of delay in filing application - Section 37(1)(b) of the Arbitration & Conciliation Act, 1996 - HELD THAT:- Section 37(1)(b) while providing for the appealable orders, refers to Section 34 in entirety and not to Section 34(2); though BGS SGS Soma JV supra has held that the order which is appealable thereunder is an order testing the arbitral award on the grounds set out in Section 34 but in our humble opinion if the intention of the legislature was to confine the appeals only to grounds under Section 34(2), nothing prevented them from, instead of referring to Section 34 generally in Section 37(1)(c), referring only to Section 34(2). We are of the view that sub-section (3) of Section 34, by use of the words 'but not thereafter', as interpreted in Union of India Vs. Popular Construction Co. [2001 (10) TMI 1044 - SUPR....... + More
- 2020 (12) TMI 1201 - KARNATAKA HIGH COURT
Revision u/s 263 - Characterization of income - As per CIT AO has not satisfied itself that the assessee was engaged in the business of purchase and sale of plots and has not brought any material on record to show that investment in the property was made for the purposes of trading - income assessed as income from business in respect of sale of properties as income from capital gains to disallow interest on loan of purchase of property as deduction from sale consideration, to direct the Assessing Officer to adopt guidance value of sub registrar in respect of one property as deemed sale value and to bring to tax the difference and to allow deduction under Section 80C - HELD THAT:- Commissioner of Income Tax as well as the tribunal has failed to appreciate that the Assessing Officer had put 36 questions to the assessee to ascertain the natu....... + More
- 2020 (12) TMI 1171 - GUJARAT HIGH COURT
Reassessment order - input credit which was allowed in the original assessment, is now disallowed - jurisdiction - time limitation - violation of the principles of natural justice - whether the impugned order of reassessment once again raising a demand by disallowing the very same input tax credit which was disallowed in the original assessment, is tenable in law? - Section 35 of the Gujarat VAT Act, 2003 - HELD THAT:- The provisions of Section 35 of the Act, 2003 would indicate that after a dealer has been assessed under Sections 33, 34 and 35 of the Act as the case may be in any particular year, if the Commissioner has reason to believe that the the whole or any part of the taxable turnover of the dealer in respect of any period, has escaped assessment or has been under assessed or has been assessed at a rate lower than the rate at whic....... + More
- 2020 (12) TMI 1170 - TELANGANA HIGH COURT
Principles of Natural Justice - service of SCN - petitioner contends that the alleged show-cause notice dt.10.07.2019 was served on the petitioner by e-mail only on 16.11.2019 along with personal hearing notice - HELD THAT:- The 1st respondent was bound to taken into account the response filed by petitioner on 20.11.2019 to the show-cause notice dt.10.07.2019 issued by the 1st respondent before passing the impugned assessment order. He also ought to have considered the CST returns filed by the petitioner. Failure to do so, has vitiated the impugned order. The matter is remitted to the 1st respondent for fresh consideration; the 1st respondent is directed to provide a personal hearing to the petitioner - Petition allowed by way of remand.
- 2020 (12) TMI 1169 - MADRAS HIGH COURT
Validity of attachment of property - recovery of arrears of property tax - petitioner requested to remove the encumbrance on the ground that she is a bonafide purchaser of the property for valuable consideration - HELD THAT:- It is very clear that the petitioner purchased the property only after obtaining encumbrance on 08.08.2014. On the date of encumbrance dated 08.08.2014, there was no attachment made by the first respondent. The petitioner purchased the property from Rajiv under sale deed dated 04.09.2014, registered as document No.2758 of 2014 in Sub Registrar's Office, Kanniyakumari District. As seen from the sale deed dated 04.09.2014, the petitioner has paid a sale consideration of ₹ 13,43,048/- for the extent of property 3.850 cents situated at Agasteeswaram Taluk, Kanniyakumari District - Admittedly, the attachment ove....... + More
- 2020 (12) TMI 1168 - MADRAS HIGH COURT
Demand of differential amount of tax due with interest and penalty - Verification of the sales transactions of the Petitioner during the year 2014-2015 - HELD THAT:- The issue decided in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] where it was held that this Court is fully convinced that the procedure adopted by the respondent, Assessing Officers in all these cases are half baked attempts, which have not yielded results and these cases are before this Court or before the Appellate Authorities and all that the Assessing Officers can record is that they have issued show cause notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. The concerned assessing officer shall issue fresh show cause notice with a....... + More
- 2020 (12) TMI 1167 - TELANGANA HIGH COURT
Violation of principles of Natural Justice - Validity of assessment order - assessment order assailed on the ground that the said orders have been passed at the fag end of the limitation period, that too during the period when the lockdown announced by the State Government was in force - HELD THAT:- Admittedly, as can be seen from the G.O. Ms. No. 45, General Administration, dated 22.03.2020, issued by the Government of Telangana, wherein it is stated that consequent upon the Covid-19 being declared as a pandemic by the World Health Organization, the State Government, as an emergency measure to prevent and contain the spread of virus, is notifying lockdown in the entire State of Telangana with immediate effect, initially till 31 March 2020. By the said G.O issued, the Government had prescribed certain regulations and measures to be follow....... + More
- 2020 (12) TMI 1166 - PUNJAB AND HARYANA HIGH COURT
Validity of assessment order - Transfer of title of goods - seeking direction to First Appellate Authority to hear appeal without insisting for pre-deposit as required under Section 62(5) of the PVAT Act - HELD THAT:- The respondent issued Form ‘C’ for all the years in question and in case of doubt must have stopped as well initiate appropriate steps instead of waiting for framing assessment at fag end of limitation period. It would be harsh if petitioner is required to deposit 25% of tax, interest and penalty. Penalty imposed is 200% and it is a case of interpretation and not fraud. Keeping in mind that petitioner has prime facie case on merits, we direct the petitioner to make pre-deposit of 25% of tax and further some amount towards interest, which would make a total deposit ₹ 7.5 Crore towards the condition of pre-de....... + More
- 2020 (12) TMI 1165 - GUJARAT HIGH COURT
Attachment of cash credit account - Section 83 of the GST Act - the interest of the revenue could be said to be secured for the time being with the provisional attachment of the immovable properties - HELD THAT:- So far as the provisional attachment of the cash credit account maintained with the Canara Bank is concerned, the same should not continue. This Court in many matters has taken the view that the cash credit account cannot be attached in exercise of the power under Section 83 of the GST Act. We take notice of the fact that there are two current accounts maintained with the Canara Bank and rest are the Fixed Deposits. We are not touching the Fixed Deposits for the time being. We are of the view, having regard to the balance in one of the current account that the writ applicant should be permitted to operate the current account - we....... + More
- 2020 (12) TMI 1164 - GUJARAT HIGH COURT
Grant of Regular Bail - illegal and wrongful availment of input tax credit - Revenue submits that the amount illegally availed is huge running into more than ₹ 9.00 crores - HELD THAT:- Perusing the material placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. The applicant is ordered to be released on regular bail on executing a personal bond of ₹ 10,000/- (Rupees Ten Thousand only) with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions - Application allowed.
- 2020 (12) TMI 1163 - PATNA HIGH COURT
Principles of Natural Justice - Validity of Demand notice - HELD THAT:- As mutually agreed, the instant petition stands disposed of in terms of judgment M/S GAYA MARKETING VERSUS THE STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY CUM COMMISSIONER, THE JOINT COMMISSIONER OF STATE TAXES, THE ASSISTANT COMMISSIONER OF STATE TAXES, GAYA. [2020 (1) TMI 1355 - PATNA HIGH COURT] and the directions contained therein shall also govern the instant case mutatis mutandi - It was held in the case that The order to be not assigning any reasons whatsoever. Also, it is noticed that prior to passing of the impugned order, no opportunity of hearing was ever afforded to the writ-petitioner. As such, there was gross violation of principles of natural justice in passing of the impugned order, which is hereby quashed. Application disposed off.
- 2020 (12) TMI 1162 - GUJARAT HIGH COURT
Grant of Regular Bail - alleged input evasion is to the extent of ₹ 29 lakh and odd in respect of Shringar Jewellers - HELD THAT:- Without expressing opinion on merits and arguments canvassed by the learned advocates on either side, this is a fit case to exercise the discretion and enlarge the applicant on regular bail. Hence, the present application is allowed and the applicant is ordered to be released on regular bail.
- 2020 (12) TMI 1161 - KARNATAKA HIGH COURT
Computation of deduction u/s 10A - telecommunication expenses and traveling expenses incurred in foreign currency reduced from export turnover has to be reduced from total turnover for computing deduction - HELD THAT:- The first substantial question of law has already been answered against the revenue by a decision of the Supreme Court in HCL TECHNOLOGIES LTD.' [2018 (5) TMI 357 - SUPREME COURT]. The aforesaid aspect of the matter could not disputed by the learned counsel for the revenue. In view of the decision of the Supreme Court, the first substantial question of law involved in this appeal is answered against the revenue and in favour of the assessee. TP Adjustment - Arms length price adjustment on account of interest on external commercial borrowings - loans or external commercial borrowings between the cross border entities res....... + More
- 2020 (12) TMI 1160 - KARNATAKA HIGH COURT
Disallowance u/s 40(a)(ia) in respect of depreciation on intellectual property rights - Failure to deduct TDS - HELD THAT:- Section 40 refers to the outgoing amount chargeable under this Act and subject to TDS under Chapter XVII-B. The deduction under Section 32 is not in respect of the amount paid or payable which is subjected to TDS; but is a statutory deduction on an asset which is otherwise eligible for deduction of depreciation. Section 40(a)(i) and (ia) of the Act provides for disallowance only in respect of expenditure, which is revenue in nature, therefore, the provision does not apply to a case of the assessee whose claim is for depreciation, which is not in the nature of expenditure but an allowance. The depreciation is not an outgoing expenditure and therefore, provisions of Section 40(a)(i) and (ia) of the Act are not applicab....... + More
- 2020 (12) TMI 1139 - MADRAS HIGH COURT
Maintainability of petition - availability of alternative remedy of appeal - Petitioner did not prefer any such appeal before that Appellate Authority, but has instead filed Writ Petition - HELD THAT:- Hon'ble Supreme Court of India in ASSISTANT COLLECTOR OF CENTRAL EXCISE, CHANDAN NAGAR VERSUS DUNLOP INDIA LIMITED AND OTHER [1984 (11) TMI 63 - SUPREME COURT] has succinctly explained the legal position relating to the exercise of discretionary powers under writ jurisdiction where it was held that It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations as for instance where the very vires of the statute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it that recourse may be ....... + More