This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week from December 19 to December 26, 2021.
The Supreme Court has dismissed the Public Interest Litigation (PIL) challenging Tax Deducted on Source (TDS) on the interest payable under an award of the Motor Accident Claims Tribunal.
The Chhattisgarh High Court has granted bail to a person accused of Wrongfully availing Input Tax Credit (ITC) without actual supply of goods.
M/s Nagorao Auto Engineering Works Telghani Naka Raipur vs. UOI
The Chhattisgarh High Court directed the GST Authority to Re-open the online portal or accept the manual filing of Form TRAN-1.
The Punjab and Haryana High Court granted the grants bail to persons accused of flouting bogus firms and showing fake billings and transactions to draw GST refunds.
The Delhi Court has granted bail to a person accused of committing fraud, misappropriation of money to the tune of Rs.1800 crores.
The Rajasthan High Court granted bail to a person accused of supplying any goods or services without the issue of any invoice.
PCIT Vs. ETH Ltd In a major relief to ETH Ltd, the Calcutta High Court deleted the disallowance on account of professional and consultancy charges to non-residents. The division bench of Justice T.S.Sivagnanam and Justice Hiranmaya Bhattacharya while rejecting the application held that the “person” mentioned in Section 195 of the Act cannot be expected to do the impossible, namely, to apply the expanded definition of “royalty” inserted by Explanation 4 to Section 9(1)(vi) of the Act for the assessment years in question, at a time when such Explanation was not actually and factually in the statute.
Support our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
