All High Courts

GST: Power to attach Bank Account cannot be used in absence of statutory precondition

Proex Fashion Private Limited Vs Government of India (Delhi High Court)

Power to attach the bank account must therefore be exercised only in strict compliance with the statutory power, and could not be extended to cover situations which were not expressly contemplated by the section. Absent the statutory precondition for exercise of the power of attachment, any order under Section 83 was wholly illegal and un...

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Setting off of unabsorbed depreciation against income after lapse of 8 years allowable

Harvey Heart Hospitals Ltd. Vs. ACIT (Madras High Court)

Unabsorbed depreciation pertaining to the assessment year 1997-98 to 2001-02 can be carry forward and adjusted after the lapse of eight assessment years in view of the section 32(2) as amended by the Finance Act, 2001. ...

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Limitation period for commencement of arbitration runs from the date cause of action would have accrued

Serve And Volley Outdoor Advertising Pvt. Ltd Vs Bruhat Bengaluru Mahanagara Palike (Karnataka High Court)

ust as in the case of civil actions the claim was not to be brought after the expiration of a specified number of years from the date on which the cause of action accrued, so in the case of arbitrations, the claim was not to be put forward after the expiration of the specified number of years from the date when the claim accrued. The peri...

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CGST Rule 36(4) notice issued by Hon’ble Gujarat High Court

Surat Mercantile Association Vs Union of India (Gujarat High Court)

Rule 36(4) of the Central GST Rules and Gujarat and GST Rules, 2017 restricts Input tax credit to be availed by the buyer of goods or services in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers in GSTR-1 return, to 5% of ‘eligible credit’ available in […]...

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GST: Stop mechanical & Casual bank account attachment: HC

Vinodkumar Murlidhar Chechani Proprietor of M/S Chechani Trading Co. Vs State of Gujarat & 1 Other (Gujarat High Court)

We have noticed over a period of time that in each and every matter in which proceedings under Section 67 of the Act are initiated, an order of provisional attachment of the bank accounts under Section 83 of the Act would follow....

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GST Authorities can initiate inquiry u/s 70 collaterally with proceedings u/s section 6(2)(b)

G.K.Trading Company Vs Union Of India And 4 Others (Allahabad High Court)

GST authorities are allowed to initiate inquiry proceedings under Section 70 of CGST Act, 2017 collaterally with the proceedings under section 6(2)(b) as prohibition of Section 6(2)(b) of the C.G.S.T. Act shall come into play only when any proceeding on the same subject-matter has already been initiated by a proper officer under the U.P.G...

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Certificate under section 65B of Indian Evidence Act required when reliance is placed on Whatsapp messages

Rakesh Kumar Singla Vs Union of India (Punjab & Haryana High Court)

Rakesh Kumar Singla Vs Union of India (Punjab & Haryana High Court) Learned counsel for the NCB has also placed reliance on Whatsapp messages by which the petitioner could be implicated. However, on the asking of this Court, whether a certificate under Section 65B of the Indian Evidence Act is available at the present moment […...

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Issue appropriate Discharge Certificate under SVLDR Scheme: HC

Pierian Services Pvt. Ltd Vs Designated Committee (Karnataka High Court)

Pierian Services Pvt. Ltd Vs Designated Committee (Karnataka High Court) he SVLDR Scheme contemplates ‘Tax Relief‘ as detailed in Section 124: Section 124(2) stipulates that the ‘Tax Relief‘’ shall be calculated subject to the condition that any deposit during enquiry or investigation or audit shall be deducted ...

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HC explains jurisdiction to try offences for E-commerce transactions

Kunal Bahl Vs State of Karnataka (Karnataka High Court)

Kunal Bahl Vs State of Karnataka (Karnataka High Court) In E-commerce transactions the jurisdiction to try offences will lie with a Court where the accused has its Head Office, Branch Office or other offices. 1. The order of Cognisance dated 8.6.2020 is not in compliance with the requirement of Section 191(1)( a) of the Cr.P.C […]...

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Value of All Invoices in a Consignment Relevant For E-Way Bill Generation

Bon Cargos Private Limited Vs Assistant State Tax Officer (Kerala High Court)

Bon Cargos Private Limited Vs Assistant State Tax Officer (Kerala High Court) Explanation 2 to Section 138 defines the consignment value of goods to be that declared in an invoice, a bill of supply or a delivery chalan including the goods and services tax payable with any Cess charged. Sub-Rule (1) read with Explanation 2 […]...

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January 2021