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GST Payable on Rice Sell even if Brand name not registered

April 20, 2021 8796 Views 0 comment Print

Sarvasiddhi Agrotech Pvt. Ltd Vs Union of India (Tripura High Court) We do not find any error in the view of the authorities. Firstly, the conclusions of these authorities are based on assessment of materials on record. Secondly, the seizure of sizable quantity of packaged branded rice was an indication of the petitioner dealing in […]

Delhi HC extends interim Orders till 16.07.2021 or until further orders

April 20, 2021 10170 Views 0 comment Print

Court On Its Own Motion Vs State (Govt. of NCT of Delhi) (Delhi High Court) Taking suo moto cognizance of the alarming resurgence of Covid-19, under Article 226 & 227 of the Constitution of India, it is hereby ordered that in all matters pending before this court and courts subordinate to this court, wherein such […]

HC quashes Look-Out Circular Issued against Merchant Navy Captain

April 20, 2021 2868 Views 0 comment Print

Mritunjay Singh Vs. Union of India and others (Calcutta High Court) FULL TEXT OF THE JUDGMENT/ORDER of CALCUTTA HIGH COURT 1. The present challenge is against a Look-Out Circular (LOC) issued against the petitioner. The petitioner is a Captain of the Merchant Navy and stays on the high seas for the most part of the year, […]

Rajasthan HC declines Bail in Alleged Fake ITC case of Rs. 47 crore

April 20, 2021 1023 Views 0 comment Print

Sumit Dutta Vs Union of India (Rajasthan High Court) FULL TEXT OF THE JUDGMENT/ORDER of RAJASTHAN HIGH COURT 1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Complainant No. IV(06)157/AE/JPR/2020 was registered at Central Goods and Service Tax & Central Excise Commisionrate, Jaipur, for offences under Section 132 of CGST Act, 2017. […]

No GST exemption on supplying branded rice under the guise of quality or grade

April 20, 2021 2133 Views 0 comment Print

S. Sarvasiddhi Agrotech Pvt. Ltd Vs Union of India (Tripura High Court) In this case department had issued the notice to the supplier on the count that they are selling the rice under the marking as Aahar normal, Aahar Gold, Aahar premium. It was alleged by the department that these markings are nothing but the […]

Period from 15.03.2020 to 14.03.2021 liable to be excluded from limitation period

April 20, 2021 2577 Views 0 comment Print

Sree Sai Lakshmi Padmavati Dal Mills Vs Commercial Tax Office (Andhra Pradesh HC) FULL TEXT OF THE JUDGMENT/ORDER of ANDHRA PRADESH HIGH COURT In the present Writ Petition, challenge is to the order of assessment bearing A.O. No.206662 dated 31.03.2020 passed by the Commercial Tax Officer, Tenali, 1st respondent herein. 2. Heard Sri Srinivasa Rao […]

Order refusing to entertain appeal cannot be treated as order on merits

April 20, 2021 798 Views 0 comment Print

Guduru Chandra Sekhar Vs Union of India (Andhra Pradesh High Court) In the instant case, though the petitioner herein initially filed appeal on 17.08.2020, before the Commissioner Of Customs and Central Tax (Appeals), it is clear from Form-CAI that the appellant undertook to pay the mandatory pre-deposit of 7.5% of the disputed amount but did […]

GST: Section 83 not permit freezing of account of third party

April 19, 2021 8673 Views 0 comment Print

Bhavesh Kiritbhai Kalani Vs Union of India (Gujarat High Court) 1. There are no proceedings against the present petitioner under Sections 62, 63, 64, 67, 73 and 74  of the Act. 2. There is no reason therefore, to invoke section 83 against the writ applicant and proceedings. 3. Since the proceedings are initiated by  the […]

HC imposes cost for passing order without considering material filed by petitioner

April 19, 2021 1659 Views 0 comment Print

Akzo Nobel India Limited Vs Commercial Tax Officer (Telangana High Court) Commercial Tax Officer shall pay costs of Rs.25,000/- (Rupees Twenty Five Thousand only) to the petitioner, which shall be recovered from the salary of the 1st respondent, and disciplinary action shall be initiated against 1st respondent for non-consideration of material filed by petitioner before […]

Delhi HC to hear only urgent matters filed in 2021

April 19, 2021 624 Views 0 comment Print

In continuation of this Court’s Office Order No.223/RG/DHC/2021 dated 8.4.2021, keeping in view the alarming rise in the Covid-19 cases in the NCT of Delhi, it has been ordered that all the Hon’ble Benches of this Court shall, with effect from 19.04.2021, take up extremely urgent matters filed in the year 2021 only.

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