The Court below ought to have granted the petitioners an opportunity to cure defect in the written statement, instead of taking the drastic step of rejecting the application. It is trite, Courts should make every endevour to dispose of a case on merits rather than on default.
Imax Infrastructure Private Limited Vs Deputy Commissioner (Calcutta High Court) Mr. Ghosh also raised point of maintainability of the writ petition on the ground of availability of alternative remedy by way of an appellate forum but the same is not sustainable for the reason that it is a well settled principle that alternative remedy is […]
Applicant has disputed the age of ink utilized for signature of applicant on cheque and prayed for comparison of the ink used for text on the body of the cheque, alleging that endorsement was not in full on instrument.
₹1,44,616 crore gross GST Revenue collection for June 2022; increase of 56% year-on-year Gross GST collection in June 2022 is the second highest collection next to the April 2022 collection GST collection crosses ₹1.40 lakh crore mark 5th time since inception of GST; 4th month at a stretch since March 2022 The gross GST revenue […]
The Ministry of Road Transport and Highways has issued a notification dated 28th June 2022, amending rule 95 of the Central Motor Vehicles Rules 1989. It mandates requirements of Rolling resistance, Wet Grip and Rolling Sound Emissions for tyres falling under classes C1(passenger cars) , C2 ( light truck) and C3 (truck and bus), as […]
Shri Himanshu Prafulchandra Varia Vs DCIT (ITAT Ahmedabad) We find merit in the contention of the Ld. Counsel for the assessee that the failure to disclose the income was by mistake and not deliberate and the assessee had in fact come clean during assessment proceedings before the Revenue authorities even before detection by the Revenue. […]
It is further declared by the Hon’ble Supreme Court that all claims not part of the resolution plan, shall stand extinguished and no person will be entitled to initiate or continue any proceedings in respect to a claim, which is not part of the resolution plan.
Suzuki Morots Gujarat Private Limited Vs C.C. (CESTAT Ahmedabad) The Commissioner (Appeals) while deciding the classification of the disputed goods, in question, under heading 8708, has not given any finding as to whether all the above conditions which are very important for deciding the classification of goods, satisfy / comply in respect of the disputed […]
Explore the ITAT Hyderabad ruling in Sri Narsimha Reddy Pindi vs ITO case. Understand how past savings from rental and agricultural income validated the demonetization period cash deposit.
Explore the ITAT Bangalore order in ACIT vs Davangere District Central Co-op Bank. Understand the deduction of losses due to employee embezzlement. Full analysis and implications.
