Yukti Construction Pvt. Ltd Vs Asha Sharma (Uttarakhand High Court) An arbitration agreement does not require registration under the Registration Act. Even if it is found as one of the clauses in a contract or instrument, it is an independent agreement to refer the disputes to arbitration, which is independent of the main contract or […]
Total amount of duty in clause (d) of section 123 of the 2019 Act, for SVLDRS, could only mean the total amount of outstanding duty payable by a declarant making voluntary disclosure, as it could never have been intended by the legislature that the revenue would collect and/or recover tax liability which had already been discharged by the declarant.
Jai Matadi Enterprises Vs Commissioner of State Tax (Bombay High Court) In this case ITC was blocked in case of 10 suppliers, by Invoking GST Rule 86A. Bombay High Court vide interim order directed GST Department to unblock the Input Tax Credit Account. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1.Ms. Vyas seeks […]
PCIT Vs Arshia Global Tradecom Private Limited (Calcutta High Court) In the case on hand the reassessment proceedings, the assessee was unable to justify the genuineness of the transactions. The assessee failed to produce original cash memos and bills for the sales alleged to have been effected and to substantiate the cash deposit into their […]
Held that as there is no actual transfer of the possession of the aircraft in question to the user of the aircraft, rendering of the Air Transport Services by the Assessee will not tantamount to Sale as envisaged by Section 2(g)(iv) of the OST Act.
Held that circular no. 125/44/2019-GST dated 18th November 2019 shall be applicable only to applications filed electronically on the common portal but would have no applicability to an application for refund which is filed manually.
Held that the license under the Act or registration under the GST Act cannot be renewed/ granted due to the fact that the subject premise is under dispute between two persons
As per proviso to section 142(c) of NI Act, Cheque Bounce/Dishonour complaint should be filed within one month after drawer of cheque received notice
Held that while the owner or any person transporting the goods has been granted the right to seek release, the transporter has right to seek the release of conveyance alone.
Held that the proper officer cannot transform the detention proceedings into a confiscatory proceeding. Further, power of confiscation can be invoked only in extraordinary circumstances.
