Mahavir Polyplast Pvt. Ltd. Vs State of U.P. (Allahabad High Court) The Hon’ble Allahabad High Court in Mahavir Polyplast Pvt. Ltd. v. the State of U.P. And 2 others [Writ Tax No. 57 of 2020 and Writ Tax No. 58 of 2020 dated August 6, 2022] quashed the orders of the GST officials for seizing […]
Application for payment of interest for delayed period was denied on the ground that due to Covid-19 processing of GST refund was delayed.
It can be held that even before the issue of process or examining the sworn statement of the complainant, there could be cognizance in a particular case.
Held that import of gold is not prohibited, but restricted subject to prescribed quantity on payment of duty.
Jyoti Commotrade Private Limited Vs State of West Bengal (Calcutta High Court) Admittedly, the allegations relate to transactions pertaining to financial year 2017-2018 and accordingly by a notice dated October 22, 2021 the alleged claim of input tax credit to the tune of Rs.71,23,836.66 paisa each under CGST/SGST head had been disallowed. If that is […]
Held that an application u/s. 11(6) of Arbitration and Conciliation Act, 1996 seeking appointment of an arbitrator, filed beyond three years, is barred by limitation.
Held that as per the scheme of arrangement and amalgamation, the assets situated in the state of Rajasthan and required to be assessed by the statutory scheme of the Stamp Act of 1998.
CIT (Exemption) Vs Mukund Bhavan Trust (Bombay High Court) Bombay High Court held that Income of trust to the extent of violation of section 13 of Income Tax Act, 1961 is liable to tax at maximum marginal rate. Section 11 Exemption cannot be denied for violation of section 13 of the Act. FULL TEXT OF […]
Held that the present application is allowed and bail is granted after taking into consideration the maximum punishment and provisions of compounding the offences and also that trial will take its own time to conclude
HC held that In the present case, the appellant had the right to apply for waiver of the interest charged under Section 234A or Section 234B, or Section 234C
