The provision of Section 142 (b) of Negotiable Instruments Act, 1881 cannot be considered to be effective with retrospective effect.
HC directed the assessee to seek alternative statutory remedy of appeal against the order of demand and detention of vehicle for alleged expiry of E-Way bill, passed by the State Taxes Officer.
GMT Industries Ltd Vs State of Jharkhand (Jharkhand High Court) Mr. Ashok Kumar Yadav, learned G.A. has filed counter affidavit inter-alia challenging the maintainability of the writ petition, as also on merits and has contended that the efficacious remedy of appeal is available to assessee, since the dispute pertains to questions of fact, the Hon’ble […]
Devendra Prasad Vs Assistant Commissioner (Uttarakhand High Court) Since, the petitioner failed to furnish returns for a continuous period of six months and show cause notice has been sent to him, it is directed that the petitioner shall file an application for revocation under Section 30 of the CGST Act in terms of Rule 23 […]
Decision not to reimburse would be too harsh a decision on the part of the respondents, for the reason that the Contractor is not at fault in any manner for incurring the additional tax liability that has occurred because of the introduction of any new tax.
Show cause notice as well as order of cancellation of GST registration are dubious enough and failing to divulge the misdeed or fraud allegedly committed by petitioner
By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 8 dated 21.04.2022 passed in FORM GST MOV-11
We are constrained to observe that a party to the litigation cannot be expected to wait indefinitely for availability of the reasons for the order of the Court.
It was further pointed out by the petitioner that the respondent – workman cannot be termed as workman within the meaning of Section 2(S) of the Industrial Dispute Act, 1947.
held that Revenue Department cannot retain any amount that has been paid as tax as a result of any inadvertent error and error committed by assessee being accidental shall have opportunity to rectify it.
