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Archive: 02 January 2023

Posts in 02 January 2023

Dealer cannot be compelled to carry forward ITC to GST regime instead of refund

January 2, 2023 972 Views 0 comment Print

HC held that dealers cannot be compelled to carry forward ITC from extant regime to the Goods and Services Tax regime if the dealer chooses to avail refund instead.

No case of alleged offence under Section 132(1)(a) of CGST Act is made out -HC Grants bail

January 2, 2023 1548 Views 0 comment Print

Hitesh Gaurishankar Patel Vs State of Gujarat (Gujarat High Court) 1. This application is filed under Section 439 of the Code of Criminal Procedure for regular bail in connection with Arrest Memo No.CBIC-DIN-20220764WU000000DE16 dated 19/07/2022 by the Inspector (A.E.), CGST, Gandhingar for the offence punishable under Section 132(1)(a), 132(1)(i) read with Section 137 of the […]

HC directs govt to appoint presiding officer in DRT to ensure speedy justice

January 2, 2023 1473 Views 0 comment Print

Nipun Praveen Singhvi Vs Union of India (Gujarat High Court) Ministry of Personnel, Public Grievances and Pensions, Department of Personnel and Training Secretariat of the Appointments Committee of the Cabinet issued a notification dated 20.2.2022, whereby decision in respect of appointments approved by the Committee of Cabinet for filling up the posts of Presiding Officers […]

No duty demand in absence of mala fide intention to send semi-finished product to hired premises

January 2, 2023 183 Views 0 comment Print

CESTAT Kolkata held that duty cannot be levied in absence of evidence proving that semi-finished products is sent to the hired premises with mala fide intention of the appellant.

Monthly GST revenues more than Rs 1.4 lakh crore for 10 straight months in a row

January 2, 2023 549 Views 0 comment Print

The gross GST revenue collected during December 2022 is Rs 1,49,507 crore, of which CGST is Rs 26,711 crore, SGST is Rs 33,357 crore, IGST is Rs 78,434 crore (including Rs 40,263 crore collected on import of goods) and Cess is Rs 11,005 crore (including Rs 850 crore collected on import of goods).

Dream 11’s fantasy sports not falls within the activity of gambling

January 2, 2023 1470 Views 0 comment Print

Varun Gumber Vs Union Territory of Chandigarh (Punjab & Haryana High Court) It has been found that horse racing like foot racing, boat racing, football and baseball is a game of skill and judgment and not a game of chance. The aforementioned finding squarely applies to the present case. Even from the submissions and contentions […]

Dream 11 game not falls within the ambit of gambling/betting

January 2, 2023 2814 Views 0 comment Print

The petitioner has submitted that public in general are cheated in the name of Dream 11 game and people become culprit of gambling and betting without having the proper knowledge of law.

Madras HC upheld govt decision to hike Property Tax In Chennai, Coimbatore Municipal Areas

January 2, 2023 5979 Views 0 comment Print

K. Balasubramaniam Vs Commisioner Greater Chennai Corporation (Madras High Court) i) The amendments by way of impugned Government Order in G.O.Ms.No.53 dated 30.03.2022, Gazette Notification dated 11.04.2022 and Council Resolution (CR) Nos.63 of 2022 dated 30.05.2022 (Chennai) and 94 dated 26.05.2022 (Coimbatore) stand confirmed and challenges to the same are dismissed. ii) Property tax General Revision […]

Incorporation and Compliances of Section 8 Company

January 2, 2023 7887 Views 0 comment Print

Need help with Incorporation and Compliances of Section 8 Company? Learn about the minimum number of directors, documents to submit, and more!

Analysis of Vellore Citizen Welfare Forum V/S Union of India, AIR 1996(5) SCC 647

January 2, 2023 46938 Views 0 comment Print

Pollution from tanneries & industries in Tamil Nadu led to PIL being filed by Vellore Citizen Welfare Forum, AIR 1996(5) SCC 647. Find out the results now!

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