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The Madras High Court rejected to interrupt the removal of service of an Additional District Judge who was charged with committing in a conference call with the accused in the Sankararaman murder case. Justice SM Subramaniam and Justice K Rajasekar stated that a Judicial Officer was desired to hold a high level of virtue. In the current case, the charges against the Judicial officer were proven. The court said that the charges were grave and touched upon the integrity and honesty of a Judicial officer. Therefore, the court held that the penalty of removal from service was not disproportionate. "We are of the opinion that the Judicial Officers are expected to maintain a high level of integrity and in the present case, the charges Nos.1 and 4 against the writ petitioner, were held proved. The proved charges, viz., charge Nos.1 and 4 are grave in nature, touching upon the integrity and honesty of the Judicial Officer. Therefore, the punishment of removal from service, cannot be const...

The Madras High Court has decreed that flavored milk will be subject to a reduced GST rate of 5%. This ruling also curtails the authority of the GST Council in product classification, emphasizing that its role is merely advisory, not determinative. In a recent ruling prompted by a writ petition from Parle Agro disputing the categorization of flavored milk, the Madras High Court referenced a Supreme Court case, Mohit Mineral Private Limited . The apex court's stance emphasized that the GST Council's suggestions aren't binding on the Union and states. Applying the principle of noscitur a sociis to interpret 'Beverage containing milk,' the High Court concluded that it exclusively refers to plant or seed-based milk, excluding dairy milk. Chapter 4 of the GST tariff classification covers dairy products, including milk. Justice C. Saravanan, in the Madras High Court's single bench, classified flavored milk under GST tariff heading 0404. However, the Court highlighted ...

 Depending on its former decision in M/s Anandeshwar Traders v. State of U.P. and Others , the Allahabad High Court ruled that the burden to prove the double movement of goods based on the same documents lies on the department. The Allahabad High Court in M/s Anandeshwar Traders v. State of U.P. and Others ruled that the positive burden to prove that goods had been transported on an earlier occasion is in the Assessing Authority. The court noted that as no inquiries were incurred from taxpayers, toll plazas, purchasing dealers, or any other source as to whether goods had been transported earlier, no presumption can be drawn by the authorities just on the e-way bill. The Court in M/s Anandeshwar Traders ruled that a conclusion without proof cannot be drawn against the double use of e-way bills. Such a conclusion ought to be based on facts and proof that the assessing authority determined which has been examined to test the order correctness and not the conclusions, recorded without...

Section 16(2) of the Central Goods and Services Tax (CGST) Act, 2017 does not have an overriding effect on section 16(4) since both sections would be regarded as mutually exclusive and independent in their functioning, the High Court of Andhra Pradesh ruled. The decision was issued in response to a writ petition that the taxpayer Thirumalakonda Plywoods filed via its single proprietor Kondalaiah Sunduru, who questioned the constitutionality and interaction of these clauses. Thirumalakonda Plywoods, the petitioner assessee, operates a hardware and plywood company in Andhra Pradesh. The petitioner's objections to the Assistant Commissioner of State Tax order recommending tax, penalty, and interest owing to their late submission of monthly reports and Input Tax Credit (ITC) claims formed the basis of the dispute. The ITC idea allows purchasers to deduct the tax paid on purchases from the tax owed on sales. It is intended to eliminate the tax cascading impact. Section 16(2) of the An...

The Telangana High Court has instructed the Customs authorities to provisionally release 127 units of imported multi-functional copying and scanning machines that were seized by the department. This is contingent upon the importer depositing the increased duty amount and providing a bank guarantee of 10% of the total value of the goods. M/s Akshya Copier Solutions, an importer, has submitted the writ petition contesting the seizure memo and asking for immediate clearance of the consignment imported. The applicant, before the High Court alleging that the Customs department had seized various models of second-hand highly specialised equipment, like copying and scanning machines. The department denied clearance despite the applicant being ready to pay the applicable duties on the declared value. The importer said that the seizure and continued detention of the goods were arbitrary and unreasonable, allegedly contrary to the provisions of the Customs Act, 1962, the Import ...

The Delhi High Court invalidated the assessment order passed under the Income Tax Act, 1961 citing it was issued before the deadline for filing a reply to the show cause notice (SCN) had passed. The petitioner, Wonder Bricks, argued that the assessment order was flawed because it was issued prior to the designated date, despite the show cause notice allowing sufficient time for a response by May 5, 2023, at 15:49 hours. Sanjeev Menon, representing the respondent/revenue, stated that he had not received a copy of the case papers. The Court granted a period for the respondent to provide instructions. It was emphasized that if instructions were received opposing the writ petition, a counter-affidavit would be submitted. However, no counter-affidavit was filed, leaving the petitioner's claims unchallenged. A Division Bench comprising Justice Rajiv Shakdher and Justice Girish Kathpalia noted that the assessment order was clearly passed before the deadline for filing a reply to the show...

Prime Minister of India has declared his intention to transform India into the world's third-largest economic powerhouse during the Government's upcoming tenure. Conversely, the International Monetary Fund (IMF) has cautioned that India's overall Government debt might surpass 100% of its Gross Domestic Product (GDP) in the medium term and that the country faces a significant risk to its long-term debt sustainability due to the substantial investment required to achieve India's climate change mitigation goals. Nevertheless, India perceives these risks as insignificant since most of its sovereign debt is denominated in the domestic currency and therefore carries limited exposure. The Lok Sabha, Parliament of India, has approved three new bills pertaining to criminal legislation, specifically bills aimed at replacing the Indian Penal Code (IPC), the Indian Evidence Act, and the Code of Criminal Procedure (CrPC). The newly enacted laws are known as the Bhartiya Nyaya Sanhi...

Article 73 of the Central Goods and Services Tax Act grants authority to authorized officers for the assessment of tax liability, interest, and penalties. Despite the initial three-year timeframe, subsequent amendments and notifications have prolonged deadlines, giving rise to discussions and legal controversies.  The inclusion of Section 168A in the 2020 amendment provides the government with the ability to extend limits in cases of force majeure. Nevertheless, challenges arise from the retrospective application and interpretations of the term "force majeure," contributing to complexities and disputes, as evidenced by recent legal cases. Research in Detail Section 73 of the Central Goods and Services Tax Act confers authority upon the designated officer to assess tax liability, interest, and penalties. Subsection (10) initially sets three years for issuing orders, yet this temporal limitation has been subject to amendments via GST notifications .  For instance,  the orig...

After the GST implementation in Varanasi, the National tax Seminar , JNN, is likely to be conducted in the context of the interests of consumers, businessmen and entrepreneurs. Expectedly, the Allahabad High court Judge, Piyush Agarwal, the Vice-chancellor Prof. Tien Singh and Prof. Ram Mohan Pathak would be attending the seminar. The information has been given in a conference by the President of the Seminar Committee, Sharad Kumar Tripathi, at Commerce Kar Bhawan on Thursday. Information is there that it would be organized by Sales Tax Bar Association on March 2nd. Mind boggling would be done on basic three points during the seminar and they are: Input Tax Credits Work Contracts in Relation to Real Estate Judicial System Under the Goods and Services Tax Act To discuss on the above-mentioned topics, in the seminar would be present, the Justice, Piyush Agrawal of Allahabad High Court, Vice Chancellor of Kashi University TN Singh and Vice Chancellor of South India Hindi Campai...

The main purpose of Duty Drawback was to provide rebates on the duty of exports. It is of two types viz. brand rate and industry rate. This article is going to explain the details of two different decisions taken by two different courts regarding the refunds of IGST id the rate of DD is higher. Judgement 1: Gujarat HC states that demanding higher duty drawbacks is not a valid reason for IGST refund rejections Duty drawback is a scheme provided by the government as an export incentive. According to the scheme, the exporters claiming higher amounts of DD are not eligible for incentives under IGST refunds but the Gujarat High Court gave a verdict in the case of M/s. Amit Cotton Industries that holding the benefits of IGST just because the claims of DD were higher is not justifiable. The court ordered the government to transfer the incentives to the applicant as soon as possible along with an interest of 7%. Facts The applicant is a GST registered cotton mill owner, exporting c...

Introduced by Finance Minister Nirmala Sitharaman through Union Budget 2020, 'Vivad se Vishwas' is the scheme meant to settle the entire disputed tax cases. Under this tax dispute settlement scheme (Vivad se Vishwas) , the government is urging the taxpayers to pay off the less or discounted amount of their pending tax amounted till 31 January 2020. Taxpayers are requested to clear their dues before the end of Financial Year 2019-20. Tax Experts Statements Related to the commencement of this provision, the finance tax expert at Deloitte said that this was the long-awaited provision that will lead to sort most of the pending tax cases. However, the limited time frame allotted by the government could prove to be a hurdle for some taxpayers. The government here is expected to extend the deadline for tax payments if any trouble arises in the near future. The ending version of this provision is yet to be introduced and will be done soon along with the procedural aspects Anot...