Read Chhattisgarh High Court’s judgment on Salasar Steel vs Union of India. Explore the dispute over non-quantifying interest, reduced excise penalty option, and compliance with circulars.
Delhi High Court directs IGST refund for Intec Export India Pvt Ltd during GST transitional period. The ruling clarifies denial based on duty drawback rates.
Himachal Pradesh High Court held that mere possession and recovery of currency notes from an accused without proof of demand would not enable the court to convict the accused. The proof of demand, thus, has been held to be an indispensable essentiality for an offence under Sections 7and 13 of the PC Act.
Delhi High Court stays ED proceedings in PMLA case involving Pawan Kant, citing exoneration by CESTAT and interconnectedness with Customs Act charges.
Allahabad High Court grants relief to Sunil Traders, ruling no e-way bill required under UPGST Act for Feb-Mar 2018. Full judgment analysis and implications.
Delhi High Court held that revisionary power under section 263 of the Income Tax Act can be invoked only in case of no enquiry. The revisionary power cannot be invoked in case of inadequate enquiry.
Kerala High Court held that vehicles are liable to be taxed at the rate prescribed for construction equipment as use of vehicle is only for the construction purpose. Accordingly, writ dismissed.
Delhi High Court held that the assessee company being a debt free company the question of receiving any interest on receivables did not arise. Accordingly, the adjustment made by AO on account of interest on outstanding receivables. Writ dismissed as no substantial question of law arose.
Rajasthan High Court rules on interest for delayed tax refund in Dwejesh Acharya vs. ITO case under Vivad Se Vishwas Act. Legal insights on tax dispute settlement.
Since the inquiry had already been completed and the applicant had also filed her representation on the Inquiry Report, UPSC advice had also been given to the applicant to submit her representation, the applicant has had the opportunity to put forward her case including all relevant evidence and documents in support of her defence. Thus the disciplinary proceedings were at the final stage and the Charge Memorandum had been rightly issued.
