Held that there is no dispute that the work order was issued by the respondent but stamp duty on the same is not paid. Accordingly, arbitration clause would be non-existent in law and unenforceable till stamp duty is adjudicated and paid.
Held that allegation of collusion between the arbitrator and the opposite party cannot be decided in an application filed under section 11 of the Arbitration and Conciliation Act, 1996
Held that duty demand unsustainable in absence of any evidence that job work charges paid by the company to the job workers flowed back to them and in absence of any evidence that that the Company is involved in clandestine removal of goods
Held that goods can be released provisionally under Section 110A of the Act, only in favour of an owner. Provisional release of goods is not possible if the ownership of the goods in question is not proved.
HC Held that order passed under section 16 of Arbitration and Conciliation Act, 1996 can be challenged under section 34 of Arbitration and Conciliation Act, 1996
Held that section 8 of the Arbitration and Conciliation Act, 1996 is an exception to Section 42. However, if Section 8 is also brought within the ambit of Section 42, it would defeat the sublime philosophy underlining arbitration i.e., party autonomy.
Held that in absence of proper show cause notice u/s. 73 (1) of the JGST Act and proper opportunity of hearing, issuance of the bank attachment notice contained in GST DRC-13 u/s. 79(1)(c) is untenable in law
Held that applicant, subjected to any enquiry or investigation or audit, is not eligible to make a declaration under ‘Voluntary Disclosure’ under SVLDRS Scheme
Held that disallowance by invoking provisions of section 40(a)(i)/ 40(a)(ia) unsustainable as the alleged amount is not debited to the profit and loss account and accordingly not claimed as deduction under profits and gains of business or profession
Held that cash withdrawn by the assessee from the bank was much more than the amount deposited due to demonetization. Further, there is no findings by the authorities that this cash available with the assessee was invested or utilised for any other purpose. Hence, addition u/s 69A unsustainable
