Tianugla Longkumar Vs General Manager N F Railway (Gauhati High Court) 1. Heard Dr. Ashok Saraf, learned counsel for the petitioner. Also heard Ms. B Sarma, learned counsel for the respondents no. 1 and 2 being the authorities under the North Easter Frontier Railways, Assam and Ms. M Kethi, learned counsel for the respondent no. […]
Saj Food Products Pvt. Ltd. Vs State of Meghalaya & ors (Meghalaya High Court) What is apparent in this case is that the petitioner may be using the same raw material as in the manufacture of bread, whereupon the petitioner manufactures a form of bread and refines the same to rusk. The process has been […]
Ajay Kumar Singh Vs State of Bihar (Patna High Court) HC held that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity […]
G.k. Construction Company Vs Balaji Makan Samagri Stores (Rajasthan High Court) The core question whether the usage of word ‘may’ in section 148 of Negotiable Instruments Act, 1881 provides a discretion to the Court to impose or not to impose the condition of depositing minimum 20% of the fine amount, is required to be dilated […]
It is to be noted that penalty under Section 271(1)(c) of the Act is not automatic. If assessee offers reasonable explanation, then, penalty cannot be imposed.
Sections 45IA, 45IB and 45IC of the Reserve Bank of India Act, 1934 (2 of 1934) shall not apply to any non-banking financial company (i) which is (a) providing only microfinance loans as defined under the Reserve Bank of India (Regulatory Framework for Microfinance Loans) Directions, 2022, provided the monthly loan obligations of a household does not exceed 50 per cent of the monthly household income
In the instant case, MSME Council had passed an impugned order directing the appellant to make payment to the respondent without giving sufficient opportunity to the appellant to participate in the arbitration proceeding. If the appellant had not submitted its reply at the conciliation stage, or failed to appear, Council could, at best, have recorded failure of conciliation and proceeded to initiate arbitration proceedings to adjudicate the dispute and make an award.
Union of India Vs Bundl Technologies Private Limited (Karnataka High Court) In this case The Officers of the Department entered the premises of the Company on 28.11.2019 at 10.30 a.m. During the course of the investigation from 28.11.2019 till 30.11.2019, DGGI Officers issued spot summons to the Directors and employees of the Company and their […]
Prakash Chandra Purohit Vs Union of India (Rajasthan High Court, Jodhpur Bench) During the course of arguments, learned counsel for the respondents submit that at present the only purpose of issuing Summons u/s 70 of CGST Act to the petitioners is to record their statements seeking to extract the role of the petitioners in the […]
MTL Instruments Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) The definition of input service was amended with effect from 01.04.2011 which has been reproduced in paragraph 5.1 above. The definition contains an exclusion clause wherein the credit availed on Rent-a-Cab Services as well as Outdoor Catering Services has been specifically excluded. […]
