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Due Date Extension Case- Extension denied, HC directs UOI to attend technical glitches on Portal – Penalty interest Issues considerable at Assessment Stage

January 11, 2022 14952 Views 1 comment Print

Chartered Accountants Association, Surat Vs. Union Of India (Gujarat High Court)  HC refuses to Extend Due date of Filing The Tax Audit Report Mr. Poddar, the learned counsel made a request that the deadline of 15.01.2022 for the purpose of filing the audit report may be extended to 15.02.2022. We are not inclined to go […]

Article 21A assures free child education, however, State can determine the medium of education

January 10, 2022 3603 Views 0 comment Print

This Court is of the considered opinion that changing mode of instruction to English or imparting education in English per-se is not violative of fundamental rights guaranteed to the children or to their parents under Article 21A of the Constitution of India. Because Article 21A only assures right of a child below 14 years to have access to free and compulsory education, whereas the manner has been left at the discretion of the State to be determined by law.

HC quashes Order for not providing hearing opportunity to Assessee

January 10, 2022 1077 Views 0 comment Print

HC not deemed it appropriate to non-suit the petitioner on the ground that there is an efficacious remedy of appeal, more so since we are not setting aside the order on merits but are only directing that the Assessing Officer should pass a fresh order after affording an opportunity of hearing to the petitioner.

Levy of basic excise duty & NCCD not violative of Article 14 of Constitution

January 10, 2022 2094 Views 0 comment Print

V.S. Products Vs Union of India (Karnataka High Court) Legality of levy of NCCD as per Section 136 of the Finance Act, 2001 As per Section 136 of the Finance Act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. By virtue of the amendment of the […]

Dishonor of Cheque for Incomplete/Wrong Signature/Stop Payment Instruction is offence

January 10, 2022 17898 Views 0 comment Print

Parvaiz Ahmad Bhat Vs Fida Mohamamd Ayoub (Jammu and Kashmir High Court) The question whether stop payment instructions, which result in dishonor of a cheque, would amount to an offence under Section 138 of the NIA Act, was considered by the Supreme Court in M. M. T. C. Ltd. Vs. M/S Medchl Chemicals, (2001) 1 […]

Transitional Credit allowed to be taken through GSTR-3B

January 8, 2022 18498 Views 1 comment Print

Nodal Officer, Jt. Commissioner Vs. Das Auto Centre (Calcutta High Court) Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter of Nodal Officer versus M/s. Das Auto CentreM.A.T. 552 of 2020 and others in its judgment dated 14.12.2021 has allowed claiming of transitional credit through GSTR-3B in cases where Form TRAN-1 could […]

HC directs Customs Commissioner to consider representation of Appellant & Pass reasoned & speaking order

January 7, 2022 1518 Views 0 comment Print

Carbon Resources Private Limited Vs The Prinicipal Commissioner of Customs (Port) & Anr. (Calcutta High Court) Petitioners in this writ petition are aggrieved by inaction on the part of the respondents to dispose of their first representation dated December 26, 2020 being Annexure P3 to the writ petition as well as the second representation by […]

Time limit commence from the date Assessee receives notice

January 7, 2022 2784 Views 1 comment Print

Pradip Kumar Saha vs. Union of India & ors. (Calcutta High Court) The case in hand is that the appellant came to know of the notice for the first time on 11.09.2021 at 14.19 hours and received the same by speed post but the appellant’s accountant entered the online portal to submit reply to the […]

NI Act | Sec 138 | No prosecution of Joint account holder who not signed cheque

January 7, 2022 20046 Views 0 comment Print

Kodam Danalakshmi Vs State of Telangana (Telangana High Court) A person who is the signatory to the cheque and the cheque is drawn by that person on an account maintained by him and the cheque has been issued for the discharge, in whole or in part, of any debt or other liability and the said […]

Price Parallelism & Cartelization – Madra HC dismisses plea relying on final order passed by CCI

January 6, 2022 2049 Views 0 comment Print

MRF Limited Vs Ministry of Corporate Affairs (MCA) (Madras High Court) Facts- The main allegation is that when natural rubber price increased, the tyre prices were increased in a concerted manner by the domestic major tyre manufacturers, however, when the price of natural rubber decreased, the tyre prices were not reduced by the domestic major […]

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