Mittal Plywood And Furniture Vs State of U.P. (Allahabad High Court) From the record, it appears that the first notice was given by the respondent no.2 to the petitioner on 15.03.2022 granting 15 days’ time to submit reply with respect to the allegedly unverified transaction of Rs.3,19,22,729/-. On 30.03.2022, the petitioner submitted online adjournment application […]
Symed Labs Limited Vs. Appellate Joint Commissioner of ST (Telangana High Court) HC set aside penalty levied for mismatch of vehicle number in e-way bill for stock transfer – There was mismatch between the registration number of the vehicle and the vehicle number mentioned in the e-way bill. Statement of the driver was found to […]
K.P. Shaneej Vs Joint Commissioner (Appeals) (Kerala High Court) Revenue very fairly submits that there are certain judgments of this Court which take the view that without the authenticated copy of the assessment order, an appeal cannot be filed and such authentication will be recognised by the system only when a demand is raised pursuant […]
Tvl. Rashtriya Ispat Nigam Limited Vs Deputy Commissioner (CT) III (Madras High Court) Coming to the imposition of penalty and levy of interest under the impugned order, I am of the view that sustaining the same would be hyper-technical. No doubt, the petitioner has made an inadmissible claim of transition. However, I have noticed earlier […]
Ess Infraproject Pvt. Ltd Vs Union of India (Bombay High Court) Bombay High Court applies Supreme Court of India’s Judgment in Filco Trade to give relief in the GST TRAN-1 issue FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The Hon’ble Apex Court in order dated 22nd July, 2022 in Petition(s) for Special […]
HC dismissed petition alleging harassment by Superintendent of GST & held that Actions taken by department during enquiry need not necessarily be termed as harassment
Held that an arbitral award can be set aside/ challenged u/s 34 of A&C Act only if an arbitral tribunal’s view is not a possible view and no reasonable person could possibly accept the same.
Himanshu Gupta Vs Vs. Narayana Reddy (Karnataka High Court) In terms of Section 421 of the Cr.P.C., a fine can be recovered in a manner as depicted hereinabove. Therefore, non-payment of compensation ensues dire consequences. The scheme of the provision being thus, though no application is filed, the Court may grant interim compensation, but it […]
Santacruz Gymkhana Vs State of Maharashtra (Bombay High Court) Demand of entertainment duty on billiard tables Law as laid down by the Nagpur Bench of this Court in Gondwana Club (supra) will squarely apply to these petitions as well. Paragraphs 5 and 6 of Gondwana Club (supra) read as under :- The word “entertainment” is […]
Whether order of the Adjudicating Authority (‘NCLT’) can be challenged in a proceeding under Article 226, has been, recently, analysed in the matter of Tharakan Web Innovations Pvt. Ltd. Vs. National Company Law Tribunal (1st February, 2022) in W.P. (C) Nos. 27636 of 2020 & 14158 of 2021 before Kerla High Court.
