Judiciary updates-03rd Dec 2021 (Income tax, GST & Corporate Laws)

Income Tax

Supreme Court dismisses Transfer Petition as withdrawn

 Rajinder Kumar Vs Central Board of Direct Tax & Anr. (Supreme Court of India) dated 15/11/2021

No addition of unaccounted investment if transactions were via Banking Channels

 ITO Vs Vaneet Mittal (ITAT Chandigarh) dated 22/10/2021

Petitioner entitled to avail NIL rate of withholding tax on aircrafts leased to AIL – Delhi HC

Celestial Aviation Trading 64 Limited Vs ITO (Delhi High Court) dated 12/11/2021

No deemed dividend on loan given on interest to Sister Concern for business

TCI Exim Pvt. Ltd. Vs ACIT (ITAT Delhi) dated 02/11/2021


HC directs GST dept to reconsider registration of petitioner as composite dealer instead of regular dealer

Varsha Ritu Vs Union of India (Rajasthan High Court, Jodhpur Bench) dated 08/11/2021

HC Quashed order Cancelling GST Registration without Opportunity of Hearing

 S.S. Traders Vs State of U.P And 3 Others (Allahabad High Court) dated 02/11/2021

IGST Payable on supply of Import services under RCM

 In re GSPC(JPDA)LTD (GST AAR Gujarat) dated 06/09/2021

GST Evasion accused released on regular bail after 2½ years

Manish Vs State of Haryana (Punjab and Haryana High Court) dated 29/10/2021

Corporate Laws

Accident claim benefit available only when accident took place after reviving of policy

Life Insurance Corporation of India Vs Sunita (Supreme Court of India) dated 29/10/2021

HC expunges adverse remarks made by Customs Commissioner against an Advocate

 M. S. Srinivasa Vs Union of India (Karnataka High Court) dated 10/11/2021

Judiciary updates (Income tax & GST)- 25th Nov 2021


HC directs AO to pay ₹25000 to PM CARES for not following section 144B

Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court) dated 27/10/2021

Transfer Pricing Officer: Quasi-capital are treated differently than normal loan transactions

Bilakhia Holdings Pvt. Ltd. Vs ACIT (ITAT Surat) dated 11/10/2021


No withholding of GST refund on account of need for verification of suppliers to supplier of ultimate exporter

Bhagyanagar Copper Private Limited Vs Central Board of Indirect Tax and Customs (Telangana High Court) dated 28/09/2021

GST Registration cancellation on Hyper-Technical grounds causes Revenue Loss: HC

CIGFIL Retail Pvt. Ltd. Vs Union of India (Calcutta High Court) dated 10/11/2021

Vires of Section 16(2) of CGST Act, 2017 challenged before HC

Unifab Engineering Project Pvt. Ltd. and anr. Vs Deputy Commissioner CGST And CEX (Bombay High Court) dated 16/11/2021

Provisional attachment after expiry of one year breaches Section 83 provisions of CGST Act

Formative Tex Fab Vs State of Gujarat (Gujarat High Court) dated 21/10/2021

Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST

 In re Airbus Group India Pvt. Ltd.  (GST AAAR Karnataka dated 09/11/2021

Bombay HC issues notice in challenge to Constitutional validity of 16(4) of CGST Act

Meta Tiles Pvt. Ltd. Vs Union of India (Bombay High Court) dated 29/10/2021


Bipul Kumar

Judiciary updates (Tax & Corporate Laws)-15 Nov 2021

Default bail U/s. 167(2) Cr.P.C. cannot be equated with discretion of Court U/s. 437, 438 or 439 Cr.P.C.

Amandeep Singh Bhui Vs Inspector (Preventive) Central Goods and Service Tax (Punjab and Haryana High Court) dated 28/10/2021

GST on reimbursement received from MMRDA

 In re Maha Mumbai Metro (M3) Operation Corporation Limited (GST AAR Maharashtra) dated 10/11/2021

Writ maintainable Alternative Remedy available examining records, facts mis-match

Kanunga Extrusion Private Limited Vs Assistant Commissioner (ST) (Madras High Court) dated 21/10/2021

Income Tax

No addition on account of capitalization of royalty expenses as same is revenue in nature

Honda Motorcycle and Scooter India Pvt. Ltd. Vs ACIT (ITAT Delhi) dated 09/11/2021

Other Corporate Laws

Stamp Duty refund cannot be denied for delay in Application due to Judicial Proceedings

Rajeev Nohwar Vs Chief Controlling Revenue Authority Maharashtra State, Pune and Others (Supreme Court of India) dated 24/09/2021

In a contempt jurisdiction, Court cannot travel beyond original judgment: SC

 V. Senthur And Another Vs M. Vijayakumar (Supreme Court of India) dated 01/10/2021

Onus to Prove Deficiency in Service is on Complainant: SC

SGS India Ltd. Vs Dolphin International Ltd. (Supreme Court) dated 06/10/2021


Bipul Kumar

Judiciary updates-12th Nov 2021 (Income tax, GST & Corporate Laws)

Income Tax

ITAT disallows grossing up of TDS deducted on interest paid to AE

Lite-on Mobile India Pvt. Ltd. Vs DCIT (ITAT Chennai) dated 03 Nov 2021

Disallowing finance charges, which were allowed in earlier years, needs re-consideration – Matter remanded back to AO

Southern Hills Developers Pvt. Ltd. Vs DCIT (Karnataka High Court) dated 31 Aug 2021

Deduction allowable on loss suffered by assessee on Foreign Exchange Fluctuation Loss

PCIT Vs United Spirits Ltd. (Karnataka High Court) dated 02 Sept 2021

No interest expense disallowance when own fund exceeds capital work-in-progress

Axis Bank Limited Vs DCIT (ITAT Ahmedabad) dated 28 Oct 2021


Separate GST registration need not be obtained at the place of importation

In re Pine Subsidiary Industry (GST AAR Karnataka) dated 29/10/2021

AAR cannot give ruling on whether HSN or SAC needs to be mentioned in invoice

 In re GEW (India) Pvt. Ltd. (GST AAR Karnataka) dated 08/11/2021

GST on job work services such as anodizing, plating, on goods/materials belonging to registered persons

In re ALCOATS (GST AAR Karnataka) dated 29 Oct 2021

Manpower services provided to Government entities not exempt from GST

 In re Sree Vinayaka Enterprises (GST AAR Karnataka) dated 29/19/2021

AAR cannot give ruling on value for levy of IGST on imports

In re HDL Industries (GST AAR Karnataka) dated 29/10/2021

Corporate Laws

Gold smuggling not covered within the definition of terrorist act under Unlawful Activities (Prevention) Act

Mohammed Shafi P. Vs National Investigation Agency (Kerala High Court) dated 02 Nov 2021

Arbitrator has Substantial Discretion in Awarding Interest U/s. 31(7)(a) of Arbitration Act: SC

Punjab State Civil supplies Corporation Limited (SC dated 20/10/2021)


Bipul Kumar

Judiciary updates (Income tax, GST & Corporate Laws) -09th Nov 2021

Income Tax

ITAT condone the delay in appeal filing as delay was in e-filing & not on manual filing

Gemini Iron and Steel (P) Ltd. Vs ITO (ITAT Chennai) dated 02/11/2021

TDS not deductible on exempt supplementary rent – Section 10(15A)

InterGlobe Aviation Ltd. Vs JCIT (ITAT Delhi) dated 29/10/2021

Capital subsidy liable to be excluded from computation of book profit

Sunrise Biscuit Co. Pvt. Ltd. Vs ITO (ITAT Gauhati) dated 28/10/2021


SCN quashed by Bombay HC for allegedly availing inadmissible transitional credit as has been issued on an erroneous legal premise

Godrej & Boyce Mfg. Co. Ltd. Vs Union of India and Ors. (Bombay High Court) dated 29/10/2021

TDS under GST applicable if services not exempt from GST

In re Tukaram Pundalik Borade (GST AAR Maharashtra) dated 02/11/2021

Corporate Laws

Judgment debtor cannot raise objections to executions in installments: SC

Dipali Biswas & Ors. Vs Nirmalendu Mukherjee (Supreme Court of India) dated 05/10/2021

Beneficial scheme cannot run contrary to express terms of provisions

 Union of India Vs Abhiram Verma (Supreme Court of India) dated 30/09/2021


Bipul Kumar

Judiciary updates (GST)- 05 Nov 2021

TDS under GST applicable if services not exempt from GST

In re Tukaram Pundalik Borade (GST AAR Maharashtra) dated 02/11/2021

Bail granted to person accused of availing ITC fraudulently

Krishan Lal Chopra Vs Director General of GST Intelligence (Punjab and Haryana High Court) dated 28/10/2021

GST advance rulings are applicable within the particular state only

In re Kamdhenu Agrochem Industries LLP (GST AAR Maharashtra) dated 02/11/2021

Society claiming INR 7500 exemption cannot avail ITC

 In re Vishal Cooperative Housing Society Limited (GST AAR Maharashtra) dated 02/11/2021

No GST exemption on renting of property to Govt for under-privileged Girl in absence of Proper Info: AAR

In re Meerabai Tukaram Borade (GST AAR Maharashtra) dated 02/11/2021

Manpower Agency cannot escape GST liability on Gross amount by showing Services Charges and Salary/Wages Separately

 In re Prodip Nandi (GST AAR West Bengal) dated 08/10/2021


Bipul Kumar

Judiciary updates -29th Oct 2021 (GST Law)

Summary Order in GST DRC-07 quashed by Patna HC for violating principles of natural justice

K. R. Steel Traders Vs State of Bihar (Patna High Court) dated 21/10/2021

Bombay HC directs GST Authority to process Application for IGST Refund as no order was passed

Evertime Overseas Private Limited Vs Union of India and ors. (Bombay High Court) dated 08/10/2021

No ITC on gifts to retailers for personal consumption for sales promotion

In re GRB Dairy Foods Pvt. Ltd (GST AAR Tamilnadu) dated 30/09/2021

It is illegal to attach Director’s personal property for recovery of sales tax dues

 Manharlal Hirjibhai Virdiya Vs Assistant Commissioner of Commercial Tax (Gujarat High Court) dated 08/10/2021

18% GST payable on Electronic Toys

In re Joshna ChandresJ1  Shah (GST AAR Tamilnadu) dated 30/09/2021

GST not Payable on Ambulances Services to MCGM

 In re Geetee Tours Private Limited (GST AAR Maharashtra) dated 25/10/2021

ITC cannot be availed on second hand car if applicant opted for concessional rate

 In re Deccan Wheels (GST AAR Maharashtra) dated 25/10/2021

Recipient of services/Goods or both cannot apply for advance ruling

 In re Godavari Marathwada Irrigation Development Corporation (GST AAR Maharashtra) dated 25/10/2021

18% GST Payable on activity of reshelling of old sugar mill rollers

In re S.B. Reshellers Pvt.Ltd. (GST AAR Maharashtra) dated 25/10/2021


Bipul Kumar

Judiciary updates-27th Oct 2021 (Income tax, GST & Corporate Laws)


SC: Nature of levy cannot be determined with nomenclature ascribed to Tax

Jalkal Vibhag Nagar Nigam dated SC 22 Oct 2021

Opinion under Section 83 of CGST Act should be strictly based upon material facts

Mutharamman & Co. (Madras HC dated 05/10/2021)

Income Tax

Section 12AA registration cannot be denied without examining the activities

ICRW Group Gratuity Trust Vs CIT (Exemption) (ITAT Delhi) dated 21/10/2021

ITAT explains basic conditions for Satisfaction of reimbursement Claim

Rieter Machine Works Limited Vs ACIT (ITAT Pune) dated 21/10/2021

No attribution of profit in absence of permanent establishment

ESPN Star Sports Mauritius Vs DCIT (ITAT Delhi) dated 20/10/2021

HC dismisses writ petition as petitioner is having alternative statutory remedy of appeal

Ankit Gupta Vs National Faceless Assessment Centre (Rajasthan High Court) dated 21/10/2021

Corporate Laws

Sec 138 NI Act: Complaint comes to an end Once Accused & Complainant Enter into a Settlement Agreement: SC

Gimpex Private Limited Vs Manoj Goel (Supreme Court of India)  dated 08/10/2021

Authorities shall provide opportunity of hearing before arriving at any figure in demand Notice

Golden Trees Plantation Limited Vs Securities And Exchange Board of India (Gujarat High Court) dated 06/09/2021

Calculating limitation period for proceedings under IBC?

V Nagarajan Vs SKS Ispat and Power Ltd.& Ors. (Supreme Court of India) dated 21/10/2021

HC asks govt to keep vigil on ‘Rising Frauds in Aadhaar Enrollment

Naresh Kumar R.P. Vs State of Karnataka (Karnataka High Court) dated 30/09/2021

Benami Act, 1988, would not extend to properties purchased by the company

Kalyan Buildmart Pvt. Ltd. Vs Initiating Officer (Rajasthan High Court) dated 06/10/2021


Bipul Kumar

Judiciary updates (Income tax & GST)- 25th Oct 2021

Income Tax

ITAT sustains addition of 10% of amount of bogus purchases

Ashoka Buildcon Limited Vs ACIT (ITAT Pune) dated 04/10/2021

Section 148 notice in non-existent company name was bad in law

Transway Wine Pvt. Ltd. Vs PCIT (Calcutta High Court) dated 05/10/2021

HC quashed final assessment order of NaFAC for denial of sufficient time

Sureshkumar S. Lakhotia Vs National e-Assessment Centre & Ors. (Bombay High Court) dated 08/09/2021

Affidavit submitted by Assessee cannot be rejected without any plausible reason

Ashok Kumar Banthia Vs DCIT (ITAT Jodhpur) dated 06/09/2021


Non-Transmission of Data Relating To Export from GSTN to ICEGATE Not A Valid Ground To Withhold Refund

SRC Chemicals Private Limited & Anr. Vs Central Board of Indirect Taxes (Bombay High Court) dated 12/10/2021

GST on land after developing by erecting civil structure or a building or a complex

In re TIF Integrated Industrial Parks PVT Ltd (GST AAR Telangana) dated 30/09/2021

HC makes scathing remarks against dept for not allowing filing of Form Trans-1

Siddharth Enterprises Vs The Nodal Officer (Gujarat High Court) dated 14/10/2021


Bipul Kumar