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Karnataka HC Suspends Recovery Due to Cryptic Stay Order

June 7, 2023 489 Views 0 comment Print

Karnataka HC Suspends Recovery in Rajya Vokkaligara Sangha Vs CIT (Exemptions) Due to Cryptic Stay Order assigning absolutely no reasons

Provisional attachment u/s. 83 of CGST Act for securing revenue of another taxable person is unjustified

June 7, 2023 1461 Views 0 comment Print

Delhi High Court held that invocation of provisional attachment provisions u/s 83 of the CGST Act for securing the revenue of another taxable person (and not for the interest of government revenue) is unsustainable in law.

Filing of B/E u/s 46 inapplicable for gold jewellery, exported for exhibition, being re-imported

June 7, 2023 831 Views 0 comment Print

Delhi High Court held that, in respect of gold jewellery, which was exported for exhibitions and re-imported into the country, the procedure of filing of a B/E, under Section 46 of the Customs Act, was inapplicable.

Disqualification of Haj Group Organization because of uncertainty of GST amount is unjust

June 7, 2023 1479 Views 0 comment Print

Delhi High Court held that disqualification of Haj Group Organization merely on the basis of uncertainty in respect of the amount of GST to be paid is unjust.

Identity proof not required for exchange of Rs. 2000 banknotes: HC

June 7, 2023 22401 Views 0 comment Print

Delhi High Court held that there is no requirement of identity proof for exchange of Rs. 2000 denomination banknotes as it is not the case of demonetization but it is a case of mere withdrawal of Rs. 2000 denomination banknotes from circulation.

Court refuses to entertain writ if alternate remedy available

June 6, 2023 2016 Views 0 comment Print

Madras High Court dismissed writ petition, stating that if there is an alternative remedy available, the petitioner should pursue that remedy before resorting to a writ petition.

Case can be transferred from Jurisdictional AO to Central Circle u/s 127

June 6, 2023 9168 Views 0 comment Print

Delhi High Court held that case can duly be transferred from Jurisdictional Assessing Officer to Central Circle by way of passing order under section 127 of the Income Tax Act.

IMFL- Tax on Entry of Goods under Local Area Act, 2007 – HC grants stay

June 6, 2023 597 Views 0 comment Print

Explore the detailed analysis of United Spirit Limited’s legal battle against entry tax in Uttar Pradesh. Allahabad High Court grants stay, citing jurisdiction issues. Know the background and judgment.

Rejection of SVLDR Scheme because of unreasonable errors is unsustainable

June 5, 2023 1740 Views 0 comment Print

Delhi High Court held that rejection of application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (the SVLDR Scheme) merely because of some non-material errors in quantum of duty is unsustainable.

Rejection of patent application on sole base of non-patentability u/s 3(k) is unjustified

June 5, 2023 2388 Views 0 comment Print

Delhi High Court held that rejection of Microsoft patent application for invention relating to ‘Methods and Systems for authentication of a user for sub-locations of a network location’ solely on the basis of non-patentability under Section 3(k) of the Patent Act, 1970 is unjustified and needs re-examination.

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