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Writ petition not entertained as alternate remedy available to petitioner

December 1, 2022 1728 Views 0 comment Print

Madhya Pradesh High Court rejected the writ petition held that the petitioner is having a remedy to challenge the order/notice by way of filing an appeal and the ground raised by him with respect to jurisdiction of the authorities can always be considered by the authorities.

HC direct authorities to reset/reopen GST portal to rectify inadvertent mistake in filing GST TRAN-1 form

December 1, 2022 1290 Views 0 comment Print

Jagdalpur Motors Vs Union of India (Chhattisgarh High Court) HC held that undoubtedly the petition became entitled for submitting of his Form Tran-1 and Tran-2 in terms of the order of the Supreme Court in case of Union of India Vs. Filco Trade Centre (Supra). It is also an admitted factual position that the period […]

Advocate of accused cannot be permitted to be present in course of his entire interrogation under PMLA

December 1, 2022 5202 Views 0 comment Print

Enforcement Directorate Vs Arijit Chakrabarti (Calcutta High Court) Section 41D of the Code of Criminal Procedure was inserted in the statute by Amending Act 5 of 2009 with effect from 1st November, 2010. The purpose and object of introduction of Section 41D of the Cr. P. C. is to ensure fundamental right of a citizen […]

Notification no. 79/2017-Customs granting IGST exemption to import of capital goods under EPCG is clarificatory

December 1, 2022 32277 Views 0 comment Print

Bombay High Court has held that notification no. 79/2017-Customs dated October 13, 2017 (amending notification no. 16/2015-Customs) granting exemption from the IGST to the capital goods imported under the Export Promotion Capital Goods Scheme is clarifying and curative in nature.

All the pending appeals are not required to be settled under DTVSV Act

December 1, 2022 1380 Views 0 comment Print

Delhi High Court held that assessee is free to settle any appeal under Direct Tax Vivad se Vishwas Act, 2020 and is not required to settle all the pending appeals filed by the respondent-revenue for an assessment year.

Contravention of section 269SS of Income Tax Act doesn’t vitiate offence u/s 138 of Negotiable Instrument Act

December 1, 2022 2859 Views 0 comment Print

Karnataka High Court held that contravention of provisions of section 269SS of the Act doesn’t make the entire transaction of loan void. Non-payment of the same held guilty of commission of offence under section 138 of Negotiable Instruments Act, 1881.

Bail application rejected as informant likely to be pressured

December 1, 2022 1185 Views 0 comment Print

Gauhati High Court held that rejected the pre-arrest bail as the informant referred to mobile call screenshots which project that the petitioner repeatedly called him to mount pressure to compromise the matter.

Mistaken request for GST Registration cancellation- HC permits to file manual application for Restoration

December 1, 2022 387 Views 0 comment Print

HC held that request for cancellation was only a simple and inadvertent error. The impugned order is set aside and the petitioner is permitted to make an application seeking restoration of registration, setting out the correct details of the principal and additional places of business.

HC decline to instruct Ministry to reappoint Petitioner as judicial member of NCLT

December 1, 2022 918 Views 0 comment Print

Manorama Kumari D/O. Uma Shankar Prasad Vs Union of India (Gujarat High Court) Petitioner has prayed for issuance of writ of mandamus or certiorari or any other writ to direct the respondent Ministry of Corporate Affairs, Union of India, to complete the process of reappointment of the petitioner within time period. The second limb of the prayer […]

SCN issued to driver not sufficient under GST Act to proceed against appellant

December 1, 2022 1203 Views 0 comment Print

Respondent submitted that notice was given to driver of consignment and that is sufficient under GST Act. HC held that show cause notice issued to driver is not adequate

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