High Court
Customs Housing Agent Can Be Made Liable For Wrongdoings Of Employees, Must Exercise Due Diligence: Delhi High Court
The Delhi High Court has made it clear that a Customs Housing Agent is responsible for the actions of its employees and it must exercise due diligence in supervising their activities.A division bench of Justices Prathiba M. Singh and Shail Jain further held that a CHA may be held accountable for the wrongdoings of its employee but, the punishment in that regard has to be...
Customs Brokers Licensing Regulations | 'Offence Report Need Not Be Penal'; 90-Day Period Begins Only Upon Receipt Of Report: Madras High Court
The Madras High Court stated that the offence report under Regulation 17(1) Customs Brokers Licensing Regulations, 2018, need not necessarily have a penal connotation. Also, it stated that the 90-day limitation period begins only upon receipt of the offence report.The bench stated that, "the offence report must be received by the office of the licensing authority, and the limitation period...
Unregistered Firm Can Sue To Enforce Statutory Or Common Law Rights; S.69(2) Partnership Act No Bar: Delhi High Court
The Delhi High Court has held that Section 69(2) of the Partnership Act, 1932 is not an embargo to suits filed by unregistered firms, if any statutory or common law right is being sought to be enforced.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“Section 69 of the Indian Partnership Act, 1932 has an embargo on an un-registered firm from filing a suit or any...
GST | Assessee Entitled To Copy Of Seized Electronic Data Unless Prejudicial To Investigation: Delhi High Court
The Delhi High Court has made it clear that an assessee is entitled to copies of the data stored on its electronic devices which are seized by the GST Department, unless the same is prejudicial to the probe.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“A perusal of Section 67(5) of the CGST Act clearly shows that copies of the seized data cannot be denied to...
Delhi High Court Directs Customs To Ensure Strict Implementation Of Minimum Import Price On Soda Ash
The Delhi High Court has directed the Customs authorities to ensure strict implementation of the Minimum Import Price (MIP) imposed by DGFT on Soda Ash, warning of stringent action in case of any violations.A division bench of Justices Prathiba M. Singh and Shail Jain gave “clear directions to all the Customs Authorities…to ensure that the Notification No. 46 of 2024-25 along...
S.107 GST Act | Taxpayer Can't Ignore Order Merely Because Copy Was Illegible: Delhi High Court
The Delhi High Court has made it clear that a taxpayer cannot ignore an order passed against it and uploaded on the GST portal, merely because copy of the order was allegedly illegible.A division bench of Justices Prathiba M. Singh and Shail Jain thus refused to condone the taxpayer's delay in filing appeal against a GST demand order merely on the ground that the order supplied to it...
'Don't Blindly Trust AI'; Bombay High Court Quashes Income Tax Assessment Passed On Unverified AI-Generated Case Laws
The Bombay High Court has quashed an income tax assessment after noting that the Assessing Officer had relied upon non-existent, AI-generated case laws while passing the assessment order. The Court stated that in the era of Artificial Intelligence, the tax authorities cannot blindly rely on such AI-generated results. AI-generated case laws must be cross-verified before using them...
Unsigned GST Demand Order Valid If Accompanied By DRC-07 Bearing Officer's Details: Delhi High Court
The Delhi High Court has held that an unsigned GST demand order is valid, if the same is accompanied by DRC-07 which contains the details of the official who passed the order.DRC 07 is a summary of the demand order issued by the proper officer, to be uploaded on GST Portal, specifying the amount of tax, interest or penalty payable.A division bench of Justices Prathiba M. Singh and Shail Jain...
Delhi High Court Dismisses Income Tax Dept's Appeals Against Remfry & Sagar Law Firm Over Goodwill License Fees
The Delhi High Court has upheld an order of the ITAT allowing IPR law firm Remfry & Sagar to treat the license fees paid by it to acquire its founder's goodwill, as a business expense deductible under Section 37 of the Income Tax Act.A division bench of Justices V. Kameswar Rao and Vinod Kumar thus dismissed the appeals preferred by the Income Tax Department against the firm.The Court...
Delhi High Court Questions Centre Over Withdrawal Of GST Concession On Vehicles Purchased By Differently-Abled Persons
The Delhi High Court recently questioned the Central government for effectively withdrawing GST concessions granted to differently-abled persons on purchase of cars.A division bench of Chief Justice DK Upadhyaya and Justice Tushar Rao asked the standing counsel to seek instructions in the matter and respond by December 17.The Court was dealing with a petition moved by All India Confederation...
Customs Commissioner Cannot Reassess Duty On Warehoused Imports Cleared From Refineries Beyond His Jurisdiction: Gujarat High Court
The Gujarat High Court stated that the customs commissioner cannot reassess duty on warehoused imports cleared from refineries beyond his jurisdiction. Justices Bhargav D. Karia and Justice Pranav Trivedi agreed with the Tribunal that a proper officer having the administrative jurisdiction over the respective refineries where the goods were removed under section 67 of the Customs...