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Tax - on Death and ContemplationDelhi, Noida schools receive bomb threats; Children sent back homeI-T- Writ court is not required to interfere with assessment order, where assessee also has available option of statutory appeal: HCED seizes Rs 90 Cr stored in crypto in Gaming App scamI-T-Transfer of assessment is sustained, where assessee does not reply to any notice issued in this regard & where valid reasons exist for transferring assessment: HCHM appeals Naxalism will be erased in 2 yrs if Modi voted back to powerI-T - For assessment to be re-opened, it is required that AO should have reason to believe that income of assessee had escaped assessment and said belief should be honest & reasonable: ITATAmerica softens offence related to use of marijuanaI-T - If there was no delay in filing appeal, then no application seeking condonation of delay in filing appeal was filed by assessee: ITATCanada opposition leader calls Trudeau a ‘Wacko’I-T - Rule 11UA does not mentions pre-condition of approval of balance sheet by Annual General Meeting: ITATBinance former CEO jailed for 4 months in money-laundering violationsI-T - Reference could be made to Departmental Valuation Officer only when value adopted by assessee was less than fair market value: ITATMusk fires Tesla’s entire supercharger teamI-T - No revision u/s 263 can be initiated if there was no lack of enquiry on part of Assessing Officer on aspect of allowability of claim of deduction u/s 57: ITATAfter US & UK India comes third in terms of 79 mn cyber attacks in 2023: StudyI-T- If assessee has explained source of deposit from receipt of sale consideration of plot then assessee's explanation cannot be negated to made addition u/s 69A: ITATCore Sector loses steam in March; logs 5.2% growthTrump fined USD 9,000 for ignoring court’s gag orderGST - 1/2017-CTR - Boilers / thermal heaters does not qualify as Waste to Energy Plants and devices - Not entitled for concessional rate of tax: HCCBIC revises tariff value of gold, silver & edible oilsGST - Application for revocation of cancellation of registration - Proper Officer to decide the application within two weeks: HCAir quality in Delhi improved in April monthGST - Merely mentioning that the reply is unsatisfactory while confirming the demand raised is non-application of mind - Proper officer should have sought further documents/details - Matter remitted: HCTRAI extends date for public inputs on auction of spectrumGST - Once registration is cancelled retrospectively, petitioner would not have been able to access online portal and as such would not have received the SCN which led to passing of the impugned order: HCIndian Army hosts lecture on 'Vision 2100'GST - Applicant, a SEZ unit, is not required to pay GST under RCM on specified services subject to furnishing a LUT or bond: AAR
 
ST - It is not appropriate and proper to examine validity and vires of statutory provisions that are no longer in operation and no proceedings are pending : HC

 

By TIOL News Service

NEW DELHI, OCT 12, 2018: PETITIONER challenges the vires of Rule 10 of Place of Provision of Services Rules, 2012 being ultra vires to Section 66B read with Section 64 and 65B (52) and 66C(1) of the Finance Act, 1994.

A prayer is also made for striking down Section 66B of the Finance Act, 1994. Third prayer is to strike down paragraph 4 and 4.1 of the TRU circular No. 206/4/2017-ST dated 13th April, 2017.

The last prayer is to restrain the respondents from levying service tax by way of transportation of goods by vessel from a place outside India up to the customs station of clearance in India.

The High Court observed that the Finance Act, 1994 including the rules and the circulars issued thereunder have ceased to become effective to transactions with effect from 1st July, 2017.

Furthermore, the present writ petition was filed on 29th May, 2018 after provisions relating to service tax in the Finance Act, 1994 had ceased to become applicable.

Upon being questioned by the High Court, the petitioner accepted and admitted that there are no pending proceedings against the petitioner.

However, if the writ petition is allowed and relevant provisions are struck down, petitioner could seek refund, the counsel submitted.

The High Court, therefore, observed -

"…No such plea or prayer has been made in the writ petition. Be that as it may, we do not think it would be appropriate and proper to issue notice to examine validity and vires of statutory provisions that are no longer in operation and no proceedings are pending against the petitioner. We would not enter into an academic exercise and examine the earlier statutory provisions."

Noting that the present order would not bar/prohibit the petitioner from challenging the present enactment and if a writ petition is filed, the same would be examined in accordance with law on merits, the writ petition was dismissed.

(See 2018-TIOL-2132-HC-DEL-ST)


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