In re Rasi Nutri Foods (GST AAAR Tamilnadu) In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal. The appellant, in this regard, has relied on the decisions of the Hon’ble Supreme Court in the case of Rajendra Prasad Gupta Vs Prakash Chandra Mishra […]
Wipro Ltd. Vs State of Gujarat (Gujarat High Court) in the absence of any debtor – creditor relationship, the department could not have asked the bank to debit the accounts of the writ applicant – company and credit a particular amount as specified in the notices to the treasury of the State Government. We may […]
Instances of misinformation being spread through certain sections of the social media about the Reserve Bank – Integrated Ombudsman Scheme 2021 (RB-IOS) have come to the notice of the RBI. These messages are conveying to public at large to lodge their complaints against entities regulated by RBI through third parties for a charge/fee or otherwise for early redress of grievances.
SNG Impex Through Proprietor Satya Narayan Gupt Vs Principal Commissioner of Customs (Gujarat High Court) At the outset, Mr. Choudhary, the learned counsel submitted that during the pendency of the present writ application, the refund of IGST of Rs.7,69,093/- has been sanctioned and paid to the writ applicant by way of a cheque. However, his […]
B.r. Consturction Company Vs Additional Director (Rajasthan High Court) The petitioner’s bank account was placed under provisional attachment by an order dated 03.12.2020 in exercise of powers under Section 83 of the Central Goods and Services Tax Act (for short ‘CGST Act’) by the respondents. Learned counsel for the petitioner pointed out that in terms […]
Akhilesh Kumar Vs State of U.P. (Allahabad High Court) Question before the court is whether during confiscation proceedings under section 72 of U.P. Excise Act, the Magistrate is empowered to release the vehicle. In case of (Nand vs. State of U.P.) 1997 (1) AWC 41 and (Rajeev Kumar Singh vs. State of U.P. and ors) […]
Vivek Mehta Vs KaRRs Designs & Developments (Bombay High Court) In the present case, the MOU is executed on stamp paper of Rs.100/-. Thus, there is no question of the document being “unstamped”. It is at best insufficiently stamped and if a document is insufficiently stamped, then we have to consider the effect of the […]
Gautam Bhattacharya Vs Commissioner of Central Tax (CESTAT Bangalore) Brief facts of the case are that the appellants are the partners of partnership firm namely M/s. Ernst & Young, LLP. The appellants had filed their income tax returns showing components such as ‘sale of services’, against which partners have shown certain amount received from the […]
As you are aware that, before implementation of IBC, 2016 there are various laws governing individual as well as corporate insolvency and bankruptcy matters in India. There were a lengthy and cumbersome method for creditors /financiers for recovery of their dues from the defaulting corporate debtors. For individuals insolvency and bankruptcy matters there were three […]
Section 4 of the Maharashtra Apartment Ownership Act, 1970 states that an apartment owner may transfer his apartment together with the percentage of undivided interest in the common areas and facilities appurtenant to such apartment by way of sale, mortgage, lease, gift, exchange or in any other manner whatsoever or by way of bequest (Will).
