Writ petition was maintainable despite the availability of an alternative remedy as the nature of challenge thrown in the writ petition was on the ground of absence of jurisdiction of Resolution Professional and the NCLT in IBC matters and not ‘wrongful exercise of the available jurisdiction’, thus bringing it within the fold of Article 226 of the Constitution.
The present petition inter-alia seeks quashing of the impugned Letters dated 31st December, 2020 whereby Respondents have directed the Bankers of the Petitioner Company to Freeze and/or Provisionally attach the bank accounts of the Petitioner Company
Genpact India Pvt. Ltd. Vs Union of India And Ors. (Punjab And Haryana High Court) The petitioner has straightway approached this Court, challenging the order dated 11.09.2020 of the Adjudicating Authority, vide which the refund claimed by the petitioner has been rejected. Having heard the counsel for the parties and on going through the pleadings […]
Torrent Pharmaceuticals Limited Vs State of Rajasthan & Vinay Mangal (Rajasthan High Court) The Court below was swayed by the fact that the purchases were made by bills and the payment was made in the account of the seller. The Court below failed to consider the provisions of Section 19 of the Act of 1940 […]
Radheshyam Spinning Pvt Ltd Versus Union Of India (Gujarat High Court) After the present writ application was filed on 18th December 2020, Section 49 of the CGST came to be amended w.e.f. 01/02/2019 and new Section 49A and Section 49B were inserted in the said Act. By virtue of power under Section 49B, Rule 88A […]
Kiran Gems Private Limited Vs Union of India and Ors. (Bombay High Court) Petitioner submitted that the Central Goods and Services Tax Act, 2017 has no provision empowering CERA to conduct audit of the petitioner’s records also merits acceptance. Brief perusal of the annexure to the impugned communication reveals that detailed audit of the petitioner’s […]
Surya Roadways Vs Senior Intelligence Officers (SIO) (Gujarat High Court) The short point for the consideration of this Court is whether the two trucks could have been seized under Section 129 of the Act, 2017, more particularly when both the trucks were not in transit carrying any goods. Indisputably both the trucks were seized from […]
Application of bail by assessee was rejected as assessee had created three fake firms for procuring bills from the firms based at Delhi who had no purchases and tax which was not deposited for these transaction was utilized by the firms for not only availing ITCs but for getting the refunds by showing the sales to export units. Thus, refund was received for the tax which was actually never received by Revenue.
The Income Tax Department is also directed to consider the provisioning of a facility in its software to upload Income Tax Returns with the actual amount paid and for the system to accept the said returns even though the complete amounts had not been paid.
The subject matter of challenge in the present writ application is to the Entry No.3(if) of the Notification No.11/217 -Central Tax (Rate) dated 28th June, 217 read with Para-2 of the said notification. It appears that the writ applicant has entered into an agreement with a developer, i.e., the fourth respondent herein with respect to a purchase of plot of land
