Subhra Jyoti Bharali Vs Directorate of Enforcement (Gauhati High Court) Section 173 of the CrPC does not prescribe piecemeal investigation and filing of incomplete charge sheet before the court. Section 173(8) CrPC prescribes that even after filing of charge sheet further investigation can be done. In that case, if the investigating officer gathers additional evidence, […]
Writ petition were filed challenging the order dismissing the Petitioner’s application for stay of demand and directing the Petitioner to pay 20% of the total outstanding demand.
Kerala High Court held that if petitioner complies with provision of Section 129 (1)(c) of CGST Act, 2017, there is no reason for Assistant State Tax Officer to refuse the release of the goods and the conveyance, pending finalisation of the proceedings issued under Section 129.
Amount deposited has no specific colour since the amount was deposited under protest and even before the crystallisation of the liability of the respondent-assessee as Central Excise Duty or as interest
Automark Industries (India) Pvt. Ltd. Vs Commissioner of Commercial Tax (Allahabad High Court) One of the main planks of the arguments submitted by the revisionist before this Court is that their matter was remitted to the Tribunal for decision afresh in pursuance to which the impugned order has been passed. It has been submitted that […]
Kerala High Court held that interim relief granted to the workers at 20% of the wages of the works will come within the purview of the definition of basic wages as mentioned in Section 2(b) of the the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
Orissa High Court held that No Objection Certificate certified by the Chartered Accountant is the act of discharging his professional duty No criminal proceedings can be continued in absence of material showing personal interest in any gain/ loss of the parties conducting business.
Jharkhand High Court held that bail granted as the petitioner was held to be not at flight risk and also there was no possibility of tampering the evidence or influencing/ intimidating the witness.
Allahabad High Court held that granted the bail in GST evasion case observing that the seriousness of the offences alone is not conclusive of the applicant’s entitlement to bail
Delhi High Court held that Vivad Se Vishwas Scheme requires that the appeal should be pending and hence there is no need to introduce the quantification that the appeal should be valid or competent.
