Seema Jain Vs Joint Commissioner Central Goods And Service Tax Ludhiana (Punjab & Haryana High Court) FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT Prayer in this petition is for grant of anticipatory bail to the petitioner for offences under Section 132 (1) (b) & (c) punishable under Section 132 (1) (i) […]
Rao Computers Consultants Pvt. Ltd. Vs DCIT (Karnataka High Court) We have to find out in that context what was the intention of the parties in entering into the lease transaction. It is not the number of agreements, which are entered into between the parties which is decisive in determining the nature of transaction. What […]
HC set aside the best judgment assessment order passed for non-compliance with the request to file GSTR-3B return, by the Assistant Commissioner under Section 62 of the Central Goods and Services Tax Act, 2017
In the present case, Petitioner submits that Section 67 of CGST cannot be against the future receivables and prays for lifting of the impugned attachment, pending issuance of SCN and determination of tax liability. Madras High court held that attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution which provides right to practise any profession, or to carry on any occupation, trade or business.
Sh. Suraj Singh Vs State of Uttar Pradesh (Allahabad High Court) Heard Sri Anurag Khanna, learned Senior Advocate alongwith Sri Nipun Singh and Sri R.P. Singh, learned counsel for the petitioner and Sri Vinod Kant, learned Additional Advocate General assisted by Sri Sanjay Sharma, learned AGA through vedio conferencing. At the very outset, learned Senior […]
Dharmendra Kumar Vs State of NCT of Delhi (Delhi High Court) A single judge bench of the Delhi High Court today directed that no authority shall stop any advocate in the NCT of Delhi from movement during the curfew period without an e-pass, ‘if he/she produces a valid identity card’ proving that he/she is […]
J P Morgan India Private Limited Vs Special Director, Directorate of Enforcement and Anr. (Delhi High Court) Brief: Offence under FEMA – Distinction between the two stages of the adjudication process – eligible reasons by the respondent no. 1 for the formation of opinion to proceed with the inquiry against the petitioner. Our Comments: The […]
One of the major grievance of the petitioner is that though under various SOPs issued by the State of Maharashtra including last SOP dated 13th April, 2021 and more particularly in clause 16, E-commerce is permitted only for supply of essential goods and services, various suppliers are supplying non-essential services also in gross violation of the said SOP dated 13th April, 2021. It is the case of the petitioner that though this violation is brought to the notice of the State Government, no action has been taken till date to stop this ongoing violation.
City And Industrial Development Corporation of Maharashtra Limited Vs ACIT (Bombay High Court) In this case Bombay HC permitted the Petitioner to file paper return for the assessment year 2020-21 before 31st May, 2021 subject to the further orders that may be passed by this court at the stage of admission or thereafter till this […]
Sesa Sterlite Ltd. Vs ACIT (Bombay High Court at Goa) Section 147 : Reassessment-After the expiry of four years-Shah Commission’s report- Cash credit -Under-invoicing -Merely on basis of Shah Commission’s Report opining that there was under-invoicing of export price by iron-ore miners and exporters, reassessment could not be initiated when there was nothing to indicate […]
