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Writ against SCN not maintainable if no objection was filed against the same

March 6, 2022 3849 Views 0 comment Print

Sri Rajendra Narayan Mohanty Vs CT & GST (Orissa High Court) Since the Petitioner has come up before this Court without raising any objection or filing any reply to the said Show Cause Notice, we are not inclined to entertain the writ petition at this stage. The contentions of the Petitioner are in the nature […]

Full Disclosure of Food Article being Veg or Non-Veg is Fundamental Rights: HC

March 6, 2022 4356 Views 0 comment Print

Ram Gaua Raksha Dal Vs UOI (Delhi High Court) Since the right of every person under Article 21 and Article 25 is impacted by what is offered on a platter, in our view it is fundamental that a full and complete disclosure regarding the food article being vegetarian or non vegetarian is made a part […]

HC quashes order for Confiscation of car for alleged use in Smuggling passed without opportunity of hearing 

March 6, 2022 1053 Views 0 comment Print

As per Section 115(2) of the Customs Act, 1962 Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal

Vested right of taxpayer cannot be defeated for Technical Glitches in GSTN

March 6, 2022 7260 Views 1 comment Print

Bodal Chemicals Ltd. Vs Union of India (Gujarat High Court) HC held that GST department cannot raise their hands in despair saying that it is not possible to correct or take care of the technical glitches. The writ applicant herein has been running from pillar to post requesting the respondents to provide a solution and […]

Sale deed registration operate from the time from which it would have commenced to operate if no registration was required or made

March 5, 2022 11181 Views 0 comment Print

Chitranshi Goyal Vs Indian Oil Corporation Ltd. (Rajasthan High Court) The facts of the case are that on 14/12/2018, an advertisement was issued by the respondent-IOCL in daily newspaper “Rajasthan Patrika’ for selection of dealers qua IOCL retail outlet at various locations. The respondent-IOCL also issued a brochure dated 24/11/2018 for selection of dealers for […]

GST: Subsequent events cannot be utilised to overcome the mandate of pre-deposit for Appeal filing

March 5, 2022 1767 Views 0 comment Print

Nico Tiles Vs State Tax Officer (Kerala High Court) Once the petitioner undertakes the remedy of a statutory appeal under section 107 of the Act, petitioner cannot thereafter turn around and approach this Court seeking reliance upon subsequent events, to avoid the mandatory pre-deposits. Such a practice, if permitted, would render the provisions of the statute […]

CPC applied tax rate of 25% instead of Section 115BAA rate of 22% – HC directs CPC to dispose rectification application

March 5, 2022 2067 Views 0 comment Print

. In the present writ petition, it has been averred that though the Petitioner had opted to be taxed under Section 115BAA of the Act, wherein tax rate of 22% has been prescribed, yet the Respondents by the impugned order has applied the tax rate of 25% as mandated under Section 115BA of the Act.

Award of tender cannot be upset by Govt on baseless allegations of a loosing bidder

March 5, 2022 1233 Views 0 comment Print

SAPL-Gcc Jv Vs Government of India (Karnataka High Court) There is no justification for the Central Govt. to constitute a Committee to enquire into alleged irregularities in the tender process on the baseless allegations of a loosing bidder whose offer after scrutiny was found to be substantively defective inter alia on the grounds that: the consortium […]

HC upheld validity of Toll Tax & exemption to certain class of persons

March 5, 2022 10659 Views 0 comment Print

D. Vidya Sagar Vs Union of India (Telangana High Court) Validity of Toll Tax when taxes required under Motor Vehicles Act (Road Tax) are been paid The petitioners before this Court, who are advocates and owners of Hyundai Creta and Hyundai 1-20 and they have stated that while purchasing the cars, they have paid taxes […]

Income from Sub-leasing of properties – Business or House Property?

March 5, 2022 9462 Views 0 comment Print

Whether Income from Sub-leasing of properties will be considered as Income from Profits and Gain from Business or Profession (Section 28) or Income form House Property (Section 22).

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