Public Provident Fund account shall not be liable to any attachment in respect of any debt or liability incurred by the account holder.
The Court below ought to have granted the petitioners an opportunity to cure defect in the written statement, instead of taking the drastic step of rejecting the application. It is trite, Courts should make every endevour to dispose of a case on merits rather than on default.
Imax Infrastructure Private Limited Vs Deputy Commissioner (Calcutta High Court) Mr. Ghosh also raised point of maintainability of the writ petition on the ground of availability of alternative remedy by way of an appellate forum but the same is not sustainable for the reason that it is a well settled principle that alternative remedy is […]
Applicant has disputed the age of ink utilized for signature of applicant on cheque and prayed for comparison of the ink used for text on the body of the cheque, alleging that endorsement was not in full on instrument.
Request by Bank for issuance of Look Out Circular for recovery of dues was unjustified as the action of Bank was arbitrary, unreasonable and unfair because the Bank was holding security of value of which was more than the amount due from assessee. Any action of the State if it was arbitrary and unreasonable was liable to be interfered.
Since the maximum period of demurrage and detention charges waivers could be possible for 60 days, beyond which, there was no scope for such demurrage and detention charges waiver in view of the proviso to Regulations 10(l) of 2018 Regulations, since the said two months period had already been given from 18.11.2021 to 13.01.2022, beyond 13.01.2022, assessee could not seek for any such waiver for detention and demurrage charges.
Dharmesh Kirtikumar Saha Vs Union of India (Gujarat High Court) Facts: Applicant has entered into a criminal conspiracy for creating fake purchases of 2 (two) firms with well organize bogus billing syndicate which resulted into monetary loss of the government exchequer to the turn of Rs 9.33 crores. Applicant was served summon, however he didn’t not […]
VAT exemption was allowable to Rusk also as same as Bread because the raw material as also the manufacturing process for Bread and Rusk was same and thereafter only the moisture was extracted, would not term that activity to be falling within the meaning of manufacturer as used in the Act.
AO issued a notice dated 3.2.2022 by which petitioner was asked to furnish relevant documents on or before 10.02.2022 and without waiting for the response by the petitioner AO on 04.02.2022 passed the assessment order which is in violation of the principle of natural justice.
Petitioner states that impugned order and consequential notices of demand and penalty raising a demand of income tax amounting to Rs. 48 crores are in complete contravention of the order passed by NCLT
