The petitioner was unquestionably prosecuting his refund claim in a bonafide manner which ought not to have thrown away on hyper-technical objection of not having been filed before the competent authority and/or not having been filed in the prescribed format and finally as being delayed.
Roushan Kumar Chouhan Vs Commissioner of State Tax (Jharkhand High Court) Summary of Show Cause Notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73(1) of the CGST Act, 2017? [Ref: Roushan Kumar Chouchan vs. Commissioner of State, Jharkhand & Ors in writ petition (T) No. 1849 […]
Logix Infratech Private Limited Vs DCIT (Delhi High Court) Present writ petition has been filed challenging the order dated 28th July, 2022 passed under Section 148A(d) along with notice dated 28th July, 2022 issued under Section 148 of the Income Tax Act, 1961 (‘the Act’) for the assessment year 2013-14 and the proceedings initiated pursuant […]
Company cannot decide disputed question of right & title, ownership or right of occupancy has no nexus with grant of electrical connection
Petitioners have efficacious alternative remedy of filing appeal under SARFAESI Act before DRT and therefore writ petition is dismissed
Nidhi Agarhari Vs State of U.P (Allahabad High Court) The petitioner had applied for license for model shop within the limits of Civil Lines, Fatehpur for the Excise Year 2020-2 1 and the allotment letter dated 16.03.2020 was issued to the petitioner by the competent authority. Pursuant thereto, the petitioner deposited the license fees for […]
Held that provisions contained in Section 138 of the NI Act is to be interpreted in a liberal manner so as to achieve the object for which the said provision has been enacted. Thus, dishonor of cheque due to difference in signatures is also covered under section 138 of the Negotiable Instruments Act
SS Commotrade Private Limited Vs ITO (Calcutta High court) By this writ petition, petitioner has challenged the impugned order dated 30th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2014-15, and, all subsequent proceedings based on the impugned notice dated 29th June, 2021 under Section 148 of the […]
Held that due date/ time limit for filing return in TRAN 1 seeking transition of credit and due date/ time limit for revision of TRAN 1 cannot be same.
Held that in absence of written arbitration agreement, the conduct between the parties cannot be construed to mean that, the parties had agreed to arbitration.
