"18 December 2020" Archive

Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2020

Notification No. G.S.R. 774(E). (18/12/2020)

These rules may be called the Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2020. (2) They shall come into force on the date of their publication in the Official Gazette....

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MP HC allows anticipatory bail in GST evasion case

Nitesh Wadhwani Vs State of M.P. (Madhya Pradesh High Court)

Nitesh Wadhwani Vs State of M.P. (Madhya Pradesh High Court) The learned Senior Counsel for the petitioner began with the arguments that the only fault of the petitioner is that he is the landlord of the premises where his tenant, who runs a factory, allegedly evaded the tax by clandestine sale of Pan Masala. The […]...

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Writ not allowed where efficacious remedy to appeal is available

Ahluwalia Contracts (India) Ltd. Vs Union of India (Punjab High Court)

The petitioner has an alternative and efficacious remedy to assail the impugned order by filing an appeal before the appellate authority. Consequently, the petitioner is relegated to file an appeal before the appellate authority....

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Excess CST paid due to denial of ‘C’ Form is allowed as refund to buyer

Udaipur Cement Works Ltd. Vs State of Gujarat (Gujarat High Court)

Udaipur Cement Works Ltd. Vs State of Gujarat (Gujarat High Court) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a Public Limited Company, having its place of business at Rajasthan, has prayed for the following reliefs; “(A) This Hon’ble Court may be pleased to issue a writ [&helli...

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Rejection of refund without hearing the petitioner & without intimating the reason not justified

Sahibabad Printers Vs Additional Commissioner CGST (Appeals) And Others (Allahabad High Court)

Sahibabad Printers Vs Additional Commissioner CGST (Appeals) And Others (Allahabad High Court) Counsel for the petitioner argues that as the show cause notice was silent, the petitioner could not have been expected to give any reply and further questioning the appellate order he argues that the appellate authority was wrong in recording t...

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Petition filed Challenging vires of CGST Rule 86A

Surat Mercantile Association Vs Union of India (Gujarat High Court)

Surat Mercantile Association Vs Union of India (Gujarat High Court) Rule 86A of the GST Rules has given unbridled power to a GST officer to block input tax credit in electronic credit ledger maintained on GSTN portal without giving any notice or intimation to the tax payer if the concerned GST officer has reason to […]...

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IBC v. SARFAESI Act – Interplay and Overlapping

1. Introduction The Insolvency and Bankruptcy Code, 2016 (hereinafter referred to as ‘IBC’) was introduced for the consolidation of laws relating to reorganization and insolvency in a time bound manner.[1] This single codified framework has been brought in to unify the erstwhile laws relating to this subject matter, which were spread ...

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Posted Under: Company Law |

Transitional Credit Issue- HC instructs petitioner to file representation

Urbanize Developers India Private Limited Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)

Urbanize Developers India Private Limited Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) 1. The petitioner, a private limited company which is registered with GST Authorities with the State of Karnataka, has filed this writ petition for a direction to the Assistant Commissioner of Commercial Taxes, GSTLVO-60 [the res...

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GST: Section 130 proceeding not sustainable legally in absence of Intention to evade Tax

Veer Pratab Singh Vs State of Kerala (Kerala High Court)

Veer Pratab Singh Vs State of Kerala (Kerala High Court) The petitioners are dealers, inter alia, in brass and copper scraps, having their business concern in Coimbatore, Tamil Nadu and Jamnagar, Gujarat, respectively. A consignment of scrap that was being transported from Coimbatore to Gujarat from the 1st petitioner, as consigner, to th...

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Risk Control Matrix

Each organization and its risk environment is unique, depending on different factors, including: business type, size, resources, and laws or regulations. Hence, Risk Control Matrix is an important tool to understand and optimize your organization’s risk profile....

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Posted Under: Company Law |

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