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SCN without Mandatory pre-show cause notice consultation is not valid

April 16, 2021 12702 Views 0 comment Print

Back Office It Solutions Private Limited Vs Union of India & Ors. (Delhi high Court) We are of the view that the contesting respondents were mandatorily required to have a pre-show cause notice consultation with the petitioner-company and that having not being done in the instant matter, the proceedings initiated by the contesting respondents via […]

HC stays order passed under Faceless Assessment Scheme for violation of natural justice

April 16, 2021 8163 Views 1 comment Print

Since there was a variation made to the declared income of the petitioner qua the assessment year 2018-2019, a show-cause notice should have been issued, before finalizing the variation.

Secured Debts have priority against Government dues in respect of Assets against which such loan was given

April 15, 2021 1695 Views 0 comment Print

State Bank of India Vs Assistant Commissioner (ST) (Madras High Court) Whether the Financial Institution, which is a secured creditor, or the department of the government concerned, would have the ‘Priority of Charge’ over the mortgaged property in question, with regard to the tax and other dues? No doubt that the rights of a secured […]

Aassessee cannot escape liability merely on jurisdictional error: HC

April 15, 2021 1773 Views 0 comment Print

Courts were expected to ensure that all such legal grounds available to the parties were adjudicated before the proper forum and only after exhausting the statutory remedies, writ petitions were to be entertained. Therefore, High court ordered assessee to exhaust the appellate remedy, either under Section 128 or Section 129 of the Customs Act, respectively and the courts must not provide an unnecessary opportunity to escape from liability merely on jurisdictional error.

State should not conceal accurate COVID-19 data: Gujarat HC

April 15, 2021 654 Views 0 comment Print

State was not expected to provide all essential infrastructure, medication and treatment facilities at once, but if the people were taken into confidence with regard to the efforts being made by the State to take care of the people suffering from the pandemic, the people at large would definitely cooperate and appreciate the efforts being made by the State.

Covid reports (positive) to be given to patient first, then upload on ICMR website: HC

April 15, 2021 10725 Views 0 comment Print

After making the reports available to the patients on Whatsapp as also hard copy of it, the reports of the patients, who test positive shall be uploaded on the ICMR portal within 24 hours and the reports of the patients who test negative should be uploaded on the ICMR portal within 7 days and if these directions are not complied with by the laboratories, the authorities will be free to take appropriate action against the concerned laboratories, as deemed fit by the concerned authority.

Running of Business by Manager not sufficient ground for Bail in GST Evasion Case

April 13, 2021 1371 Views 0 comment Print

Smt. Chhaya Devi Vs Union Of India (Andhra Pradesh High Court) FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Admittedly in the case in hand the applicant is the proprietor of the company and is responsible to the company for conduct of the business of the company, even if the business is being […]

Expenses cannot be disallowed merely for non-receipt of License from IRDAI

April 12, 2021 1101 Views 0 comment Print

Maruti Insurance Broking Pvt Ltd Vs DCIT (Delhi High Court) As noticed above, the assessee did all that, which was necessary, to set up the insurance broking business. Only to recapitulate, the assessee, after its incorporation opened a bank account, entered into an agreement for deputing employees (who were to further its insurance business), gave […]

HC Stays Show Cause Notice under Custom Act; Follows SC Judgment in Canon India

April 12, 2021 1617 Views 0 comment Print

Gopal Gupta Vs Principal Additional Director General (Delhi High Court) FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. By this petition, the petitioner challenges the Show Cause Notice dated 26th September, 2019 issued to the petitioner subsequent to the arrest, search and seizure dated 24th April, 2019 and 25th April, 2019 as also […]

GST department withdraws summon issued without application of mind

April 12, 2021 2739 Views 0 comment Print

Delhi HC stays indiscriminate CGST North Delhi Commissionerate summons in Ankit Bindal’s case. The summons are withdrawn on 12/04/2021, setting a precedent against arbitrary summons.

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