Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court) Punjab & Haryana HC has considered the constitutional validity of GST levy on ground rent/rental/Lease payments based on the following two substantial questions: (i) Whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of […]
C. Srimannarayana Vs Hindustan Petroleum Corporation Limited, SECBAD and Another (Telangana High Court) Facts- The petitioner was appointed as a dealer by respondent no. 1 for operating a retail outlet. As per the contract terms, the respondent had an absolute right to terminate the contract on the happening of certain events. On 05.07.2000, the respondent […]
K. L. Johar & Company Vs State Tax Officer (Kerala High Court) HC held that Once this Court directed that the time spent in the writ petition is to be excluded, the Appellate Authority could not have done otherwise. However, contrary to the binding observations of this Court, extracted above, the Appellate Authority refused to […]
HC held that mere association with a terrorist organisation as a member or otherwise will not be sufficient to attract the offence under Section 38 unless the association is with intention to further its activities.
Harish Chandra Bhati Vs PCIT (Allahabad High Court) Personal Affidavit of Shri Tarun Bajaj, Revenue Secretary to The Govt. of India has been taken on record. It provides for initiation of suitable administration action against the erring officer where assessments are found to be high pitched or there is non-observence of Principles of natural justice, […]
Rati Ram Bambelwal Vs National Faceless Assessment Centre (Rajasthan High Court) Having heard learned counsel for the parties and having perused the documents on record, the order of assessment suffers from violation of principles of natural justice. As noted in response to the notice issued by the Assessing Officer under Section 144 the petitioner had […]
Dharmendra Kumar Singh Vs Union of India (Allahabad High Court) Instruction F. No. 225/101/2021/-ITA-II, dt. 25/04/22 provides for initiation of suitable administrative action against the erring officer in case where assessments are found by the local committee to be high-pitched or where there is non-observance of principles of natural justice, non- application of mind or […]
HC observed that the debt which the ‘Corporate Debtor’ owes for payment in future, if not taken into consideration in the ‘Resolution Plan’ does not extinguish automatically and the creditors, including the ‘Financial Creditor’ or ‘Operational Creditor’ or ‘Secured Creditor’ or ‘Unsecured Creditor’ has rights to claim the same.
Rajendra Kumar Vs ACIT (Rajasthan High Court) Sub-Whether refunds in excess of 20% of demand pending appeal can be withheld/adjusted? High handedness of department -Rs 50000/- cost imposed. The Division bench of Rajasthan High Court in this case was dealing with a matter where refund for AY 2018-19 was determined and upon notice u/s 245 […]
HC stayed the order of cancellation of GST Registration and directed the Revenue Department to open the GST site so as to enable the assessee to continue their trading activities in relation to the stocks held by them at the time of passing of order for cancellation of GST Registration, for a period of two weeks.
