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All High Courts

Revenue Department can release confiscated vehicle against bond & surety

December 8, 2023 666 Views 0 comment Print

Kerala High Court’s landmark decision in Biju V.T. vs Senior Enforcement Officer case, empowering Revenue Department’s discretionary release of seized vehicles upon Assessee’s bond and surety.

GST registration cannot be cancelled ab initio for non-filing of return for six months

December 8, 2023 14646 Views 0 comment Print

Delhi High Court judgment on Balajee Plastomers Private Limited vs Commissioner of Delhi GST & Anr. explores the invalidity of retrospective GST registration cancellation due to non-filing. Full text included.

Deficiencies do not render initial application non est if filed with required documents

December 8, 2023 720 Views 0 comment Print

Explore the Punjab and Haryana High Court’s judgment in Global Health Ltd vs. Union of India on refund rejection grounds. Analysis, implications, and legal insights.

HC directs Commissioner to issue GST notice on representative of Deceased Assessee

December 8, 2023 804 Views 0 comment Print

Explore the Allahabad High Court judgment on Lalitha Subramanian’s tax dispute. Analysis of the notice served and the court’s decision. Get insights into the case outcome.

Delhi HC Directs Income Tax Dept to Provide Documents in Priyanka Saraswat Dev’s Case

December 8, 2023 819 Views 0 comment Print

Read the Delhi High Court’s order directing the Income Tax Department to grant Priyanka Saraswat Dev access to documents for her case. The court emphasizes the importance of providing adequate opportunity for addressing the income tax demand.

Order non-quantifying interest payable & not giving option to pay reduced Excise penalty is bad

December 8, 2023 375 Views 0 comment Print

Read Chhattisgarh High Court’s judgment on Salasar Steel vs Union of India. Explore the dispute over non-quantifying interest, reduced excise penalty option, and compliance with circulars.

Refund of IGST during Transitional period: Delhi HC directs to grant Refund  

December 8, 2023 627 Views 0 comment Print

Delhi High Court directs IGST refund for Intec Export India Pvt Ltd during GST transitional period. The ruling clarifies denial based on duty drawback rates.

Conviction of accused based on mere possession and recovery of currency notes without proof of demand unsustainable

December 8, 2023 501 Views 0 comment Print

Himachal Pradesh High Court held that mere possession and recovery of currency notes from an accused without proof of demand would not enable the court to convict the accused. The proof of demand, thus, has been held to be an indispensable essentiality for an offence under Sections 7and 13 of the PC Act.

Delhi HC stays PMLA proceedings as petitioner cannot be prosecuted on notional basis

December 8, 2023 753 Views 0 comment Print

Delhi High Court stays ED proceedings in PMLA case involving Pawan Kant, citing exoneration by CESTAT and interconnectedness with Customs Act charges.

No E-way bill required for period February 2018 to March 2018 under UPGST Act

December 7, 2023 504 Views 0 comment Print

Allahabad High Court grants relief to Sunil Traders, ruling no e-way bill required under UPGST Act for Feb-Mar 2018. Full judgment analysis and implications.

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