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Goods taken back due to non-delivery – No justification for detention as fresh e-way bills were issued

October 22, 2022 1980 Views 0 comment Print

Progressive Enterprise Vs State of Tripura (Tripura High Court) The goods were sent form Guwahati to Tripura. Due to some reasons goods were not unloaded and the petitioner sought to take back the goods to Guwahati. The Driver stated to the concern inspector that he is waiting for the fresh tax invoices and e-way bills […]

HC Quashed GST Demand as Order passed on the day of issue of notice

October 22, 2022 1308 Views 0 comment Print

Rimi Sales Agency Vs Union of India (Tripura High Court) Show-cause notice was issued on 06.11.2018 which required the petitioner to appear before the said authority on 23.11.2018. Without permitting the petitioner to appear and file reply and oppose the demands the Inspector confirmed the demand by passing separate orders on 06.11.2018. This was wholly […]

E-way Bill expired due to clerical error- Order passed without Opportunity of hearing is invalid

October 22, 2022 1581 Views 0 comment Print

Tirthamoyee Aluminium Products Vs State of Tripura (Tripura High Court) Due to a clerical error in the e-way Bill the distance from the place of origin to the destination was shown as 470 Kms. instead of actual distance of 1470 Kms. There is no dispute that the goods were sold by way of inter-state sale […]

Documents furnished at physical verification stage- Confiscation of goods without proper enquiry not valid 

October 22, 2022 867 Views 0 comment Print

A.S. Enterprise Vs Commissioner of State Tax U.P. (Allahabad High court) The petitioner’s case was that the petitioner could not produce relevant documents at the time of inspection of goods in transit. The same (all documents) were produced at the time of physical verification. The authority declined to verify the same. The detaining authority formed […]

No violation of competition law if ONGC Blacklist tenderer for 2 years for not adhering to terms

October 21, 2022 921 Views 0 comment Print

Ravinder Singh Bawa Vs Oil And Natural Gas Corporation Limited (Competition Commission of India) The moot question that arises for consideration is whether ONGC had sufficiently indicated its requirements upfront while issuing the tender in question so as to enable interested bidders to assimilate and factor such requirements while placing their technical and financial bids […]

CCI order investigation against IREL (India) for alleged abuse if its dominant position

October 21, 2022 948 Views 0 comment Print

Beach Mineral Producers Association Vs IREL (India) Ltd (Competition Commission of India) The Commission notes that, until 1988, beach sand mining was restricted to the public sector owing to coexistence of monazite, a heavy mineral used for the production of thorium. Realising the untapped potential in the beach sand minerals sector, the Department of Atomic […]

Collective dominance is not recognised under Competition Act, 2002

October 21, 2022 351 Views 0 comment Print

Competition Commission notes that allegations of Informant pertain to collective dominance by OPs, which is not recognised under Competition Act, 2002

IRDAI forms Committee to study & recommend on Bima Vahak and Bima Vistaar

October 21, 2022 1656 Views 0 comment Print

Latest developments in the technology like Artificial Intelligence (AI)/ Machine Learning (ML) can be gainfully utilized by creating a digital platform to reach the last mile.

Processing Death Claims where Nomination is changed post death of NPS Subscribers

October 20, 2022 561 Views 0 comment Print

Nomination can be made only by the subscriber. However, there are special provisions enabled as per exit regulations for treating the nomination as made in the service records to protect the interest of the subscribers who were employed and covered under NPS through their employers.

Option to allocate 75% of NPS subscriber’s contribution in Asset Class E (Equity) in Tier-I – Reg.

October 20, 2022 645 Views 0 comment Print

PFRDA to allow option to allocate 75% of subscriber’s contribution in Asset Class E (Equity) in Tier-I under active choice without any conditions of tapering from the age of 51 years.

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