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Archive: 14 December 2021

Posts in 14 December 2021

Sexual Harassment of Women At Workplace (Prevention, Prohibition & Redressal) Act, 2013

December 14, 2021 66504 Views 4 comments Print

Sexual  Harassment results in violation of fundamental rights of a woman to equality under article 14 and 15 of the Constitution of India and her right to live with dignity under article 21 of constriction and right to practice any profession or to carry out any trade or business with includes a right to safe […]

FIR can’t be registered against Income Tax officials for any act done in good faith

December 14, 2021 3597 Views 0 comment Print

In present facts of the case, the Hon’ble High Court quashed the FIR registered against Income Tax officials as Section 293 of the Income Tax Act, 1961 mandates that no suit shall be brought in any civil Court to set aside or modify any proceeding taken or order made under the Act and no prosecution, suit or other proceeding shall lie against the Government or any officer of the Government for any act done in good faith under the Act.

Advantages of doing business in Uttarakhand

December 14, 2021 5844 Views 1 comment Print

Uttrakhand has developed its industrial infrastructure including Integrated Industrial Estates, sector parks and well developed industrial estates. Its Government has introduced numerous policies to enhance the ease of doing business in the state.

Re-open online portal or accept manual filing of Form TRAN-1 -HC

December 14, 2021 1986 Views 0 comment Print

Due to compelling circumstances and because of the technical glitches and difficulties, assessee was not able to file TRAN-1 form, therefore, High Court directed GST Authority to re-open online portal to enable filing of Form TRAN-1 electronically or accept manually.

Enhanced penalty on Customs House Agent for mis-declaration of goods justified

December 14, 2021 3471 Views 0 comment Print

Since the provisions under the Regulations to punish the Customs House Agent for violation and contravention of the Regulations was in addition to the penal provisions prescribed under the parent act, namely, the Customs Act, therefore,  mis-declaration of goods and attempt to export such goods by assessee-customs house agent was punishable under Section 114 of the Customs Act.

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