Santosh Kumar Roy Vs State of Jharkhand & Ors. (Jharkhand High Court) -
Held that, stating specific charges in the SCN is part of due procedure and fair play in action which are essential requirements of rule of law and has its genesis in Article 14 of the Constitution of India and since the principles of natural justice is not complied with, the ground of alternative remedy is not acceptable. Remanded back t...
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Prakash Industries Limited Vs Union of India (Delhi High Court) -
Delhi High Court held that power of Enforcement Directorate (ED) stands confined to the offense of money laundering as defined in terms of Prevention of Money Laundering Act, 2002....
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Ronak Soni Son of Hariram soni Vs Union of India (Rajasthan High Court) -
Ronak Soni Son of Hariram soni Vs Union of India (Rajasthan High Court) The accused person Mr. Ronak Soni while coming from Kolkata to Jaipur (via train) was intercepted by officials of DRI on 27.10.2022 and he was found carrying gold weighing 1872 grams of gold valued at Rs. approx 97 lacs. However, on the […]...
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Ritika Industries Vs State of Maharashtra (Bombay High Court) -
Bombay High Court held that an application u/s. 91 of the Code of Criminal Procedure praying for issuance of summons to income tax authorities to produce documents in respect of Income Tax Return, balance sheet etc. of the complainant is allowable as accused suspects that copies provided by complainant are not genuine....
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Hemasri Enterprises Vs Appellate Authority / Deputy Commissioner (ST) (FAC) GST-Appeal (Madras High Court) -
High Court while exercising powers under Article 226 of Constitution of India, does not have power to condone delay when statutory appeal filed under section 107 of GST Act is beyond maximum time limit stipulated ...
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Ramanujan Venkatesan Vs Joint Commissioner (Appeals- II) (Madras High Court) -
Ramanujan Venkatesan Vs Joint Commissioner (Appeals- II) (Madras High Court) In this case date of communication to writ petitioner qua the GST Registration cancellation order is 08.03.2022. Three months therefrom elapsed on 08.06.2022 i.e., the prescribed period qua Section 107 of CG&ST Act elapsed on 08.06.2022. Condonable period o...
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Ashoo Road Lines Vs Union of India (Madhya Pradesh HC) -
Ashoo Road Lines Vs Union of India (Madhya Pradesh HC) HC held that Since a show cause notice dated 04.12.2020 has been issued to the petitioner and others in which the validity of the panchnama is under consideration, hence the petitioner is having efficacious remedy to contest the show cause notice before the adjudicating authority. [&h...
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Balram Singh Vs Union of India (Patna High Court) -
HC quashed ex-parte assessment order rejecting ITC claim & imposing tax as it was passed in violation of principles of natural justice ...
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National Centre for the Performing Arts Vs Union of India (Bombay High Court) -
National Centre for the Performing Arts Vs Union of India (Bombay High Court) It is not in dispute that the Petitioner has, prior to the issuance of the show cause notice, paid an amount of Rs.1,49,35,618/- electronically out of which a sum of Rs.1,09,06,948/- was deposited under the Accounting Code 00441480 as tax receipts and […]...
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Anosh Ekka Vs Union of India (Jharkhand High Court) -
Anosh Ekka Vs Union of India (Jharkhand High Court) Complainant made allegation of criminal conspiracy, misappropriation, criminal breach of trust, cheating forgery fraudulent execution of deed of transfer containing false statement of consideration amount and to have acquired assets disproportionate to his known legal source of income by...
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