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Appointment of Handwriting Expert not needed when Signature on Cheque Is Admitted

March 17, 2022 16653 Views 0 comment Print

Sudhir Kumar Vs Padam Singh (Punjab & Haryana High Court) Petitioner never denied his signatures over the cheque in question in the statement under Section 313 Cr.P.C and instead, the affirmative case set up by the petitioner is that the said cheque had been issued for security purpose. The argument thus sought to be raised […]

Form GST DRC-01A is a pre-SCN intimation- principles of natural justice must be followed

March 17, 2022 69039 Views 0 comment Print

Nanhey Mal Munna Lal Vs State Of U.P. (Allahabad High Court) Prima facie, perusal of Form GST DRC-01A under rule 142(1A) of the Rules indicates that it is a pre-show cause notice (Pre-SCN) intimation with reference to Section 73(1)/(5) or Section 74(1)/(5) to an assessee so that either he may deposit the amount of tax […]

Intermediary Not Liable For Sale of Drugs without License by Vendors

March 17, 2022 2490 Views 0 comment Print

Snapdeal Pvt. Ltd. Vs State of Karanataka (Karnataka High Court) Karnataka High Court held that intermediary as defined under Section 2(w) of IT Act or its Directors/Officers would not be liable for any action or inaction on the part of the vendor/seller making use of the facilities provided by the intermediary in terms of a […]

No Prohibition in incorporating the name of a non-citizen as legal guardian in passport of a minor child

March 17, 2022 4836 Views 0 comment Print

Chaitanya S.Nair (Minor) Vs Union of India (Kerala High Court) Parents of the petitioner had divorced by mutual consent and the custody of the petitioner was given to the mother. Though the biological father has been given visitorial rights, that right is at the convenience of the parties. The third respondent has submitted in Court […]

HC refuses to cancel bail of CA Couple in case of alleged fraud with client

March 17, 2022 4803 Views 0 comment Print

Rita Bhutani Vs State of NCT of Delhi Through Sho & Anr. (Delhi High Court) This petition has been filed under Section 397 (1) CrPC read with Section 482 CrPC challenging Order dated 11.03.2019, wherein Respondent No.2 was granted bail by the learned ACMM (South), Saket Courts as well as Order dated 06.01.2021 passed by […]

Revenue cannot take the plea of transfer of jurisdiction due to GST regime

March 17, 2022 4689 Views 0 comment Print

Commissioner of Central Excise Vs Riba Textiles Limited (Punjab And Haryana High Court) This appeal has been filed against the order passed by Customs, Excise & Services Tax Appellate Tribunal, Chandigarh whereby the respondent has been held to be entitled for interest of refund from the date of deposit and the order whereby the application […]

Provisional attachment should not hamper normal business activities of taxable person

March 17, 2022 6249 Views 0 comment Print

Time and again, this Court as well as even the instructions instructions issued by the higher authority of the respondents, has directed the proper officer to ensure that their action of the provisional attachment should not hamper normal business activities of the taxable person.

GST registration cannot be cancelled by vague SCN & non-speaking order: HC

March 17, 2022 1851 Views 0 comment Print

Vinayak Metal Vs State of Gujarat (Gujarat High Court) On bare perusal of the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non-speaking order. It cannot […]

Insurance Company Not Liable to Pay Compensation if Heavy Goods Vehicle is Driven by Person Holding LMV License

March 17, 2022 3741 Views 0 comment Print

Mahantesh Vs Smt. Netharavati (Karnataka High Court) The undisputed facts of the case are that in the road traffic accident that had occurred on 23.11.2014, wherein the offending tipper lorry bearing registration No.KA-27/A-8377 was involved, the minor daughter of the claimants baby Kalpana, aged about 2 years had died. It is not in dispute that […]

HC quashes section 148 Notice & directs AO to pass reasoned & speaking order

March 17, 2022 2358 Views 0 comment Print

HC directs Ao to pass a reasoned and speaking order after giving an opportunity of hearing to the petitioner or its authorised representative within eight weeks from the date of communication of this order and all further proceedings will depend upon the final out come of the order to be passed by the respondents on the aforesaid representation.

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