Having regard to the fact that since November, 2020, the Advance Ruling Authority has not been conducting the hearings, we make a request to the Hon’ble Lieutenant Governor to take up the matter on priority basis and process the nomination received from the CBIC at the earliest.
Harmeet Singh Vs Union of India (High Court of Delhi) Detention order under COFEPOSA ACT cannot be quashed merely for delay in Execution It cannot be concluded that the livelink between the prejudicial activity in which the petitioner was found involved on 1-2.02.2019 and the purpose and object of detention, when the detention order was […]
K. R. Ananad Vs Commissioner of Central Goods And Services Tax (Delhi High Court) Petitioner submits that in this case order was passed by ignoring the mandate of Section 34 of the DVAT Act which prescribes limitation for completion of assessment and provides period of four years. In terms of the Section 34, the assessment […]
No recovery in any mode by cheque, cash, e-payment or adjustment of input tax credit should be made at the time of search/inspection proceedings under Section 67 of the Central/Gujarat Goods and Services Tax Act, 2017 under any circumstances.
This is one more matter amongst many other matters that have come up before us over a period of time wherein serious allegations of threats, pressure, coercion, etc. have been levelled against the respondents Nos.3, 4 and 5 respectively. It is pointed out by Dr. Poddar, the learned counsel appearing for the writ applicants that the harassment was to such an extent that the writ applicant No.2 attempted to commit suicide
The petition impugns the Certificate dated 9th January, 2021 issued by the respondent in Form-3, under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, vide Acknowledgment No.158235220090121, to the extent the same treats the case of the petitioner as a search case.
The State of Tamil Nadu Vs M. Salai Gayathri (Madras High Court) The issue involved in these batch of Writ Appeals lies in a narrow compass viz., Is a person, who could only perform a regular function by wearing glasses would become disentitle to a post he can otherwise perform, by making an assessment qua […]
Regular Books Of Accounts Maintained By Assessee Can Not Be Termed As Incriminating Material To Frame Assessment Under Section 153A , All Addition On Basis Of Such Material Is Therefore Invalid
CIT Vs Quest Global Engineering Services Pvt. Ltd. (Karnataka High Court) Conclusion: Loss sustained by assessee due to fluctuation in foreign exchange while implementing export contract was incidental to assessee’s course of business, therefore, such a loss was not a speculative loss but a business loss. Held: Assessee had entered into forward contract with the bank […]
We had noticed that the Commissioner may authorize arrest of a person only if he has reasons to believe that such a person has committed any offence under the clauses mentioned therein.
