Rastriya Chemicals & Fertilisers Ltd. Vs Union of India (Delhi High Court) The Appellant is a Public Sector Undertaking and is a Government Company within the meaning of Section 617 of the Companies’ Act, 1956. The Appellant engages in the manufacture of fertilizers and other chemicals, falling under Chapter Heading 29 and 31 of the Central Excise Tariff Act, 1985. The Appellant […]
Honble Gujarat High Court held that the date of filing of the application by the petitioner on common portal would be liable to be treated as date of filing claim for refund to the satisfaction of requirement of Section 54 of the CGST Act and Rule 89 of the CGST Rules. The procedure evolved in Circular dated 15.11.2017 cannot operate as delimiting condition on the applicability of statutory provisions.
Karnataka HC ruled that a shareholder (minority or otherwise) can’t initiate proceedings on its own for alleged offence of fraud U/s. 447 of Companies Act, 2013
RKR. Gold P. Ltd Vs ACIT (Madras High Court) The criminal investigation wing is separate and distinct from the assessment wing and disclosure made before one wing will not exonerate the petitioner from the requirement of making a ‘full and true disclosure’ before the assessing officer in assessment. In fact, the apparent difference in the […]
Godrej And Boyce Manufacturing Co. Ltd Vs State of U.P (Allahabad High Court) 1. In all these writ petitions seizure orders and notices issued under sections 129 (1) and (3), respectively, by various authorities, mainly on the ground that E-Way Bill-01 under U.P. Goods and Service Tax Act 2017 (hereinafter referred to as U.P.G.S.T ACT) […]
While issuing the Show-Cause notice, it was duty of Adjudicating Authority to take the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. Assessee could not be made to suffer on the gross delay on the part of the Respondent.
Mind Mart Vs State Of Odisha & Anr. (Orissa High Court) he core issue involved herein involving the impugned order involving the Petitioner has been blacklisted from providing manpower in respect of the Jajpur District if suffers on account of natural justice and further if based on justified ground ? Keeping in view the contentions […]
Dipali Electronics Pvt. Ltd Vs Union of India (Bombay High Court) In our view, when Petitioner has been accused of having played role in the procurement of electronic systems and parts for manufacture of automated teller machines and Petitioner has been imposed penalty of Rs.Seventy Five Lakhs under Section 112 of the Customs Act, 1962 […]
Hindustan Unilever Limited Vs Union of India And Ors (Bombay High Court) Petitioner is impugning an order dated 29th October 2021 passed by respondent no.3 rejecting petitioner’s application for amendment of the 13 bills of entry that petitioner had filed when importing certain goods. It is petitioner’s case that in the bills of entry as […]
Vikrant Anthony Joseph Vs ITO (Gujarat High Court) Law is well settled that unless the heirs and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead assessee and commencement of assessment […]
