Orissa High Court confirms the jurisdiction of the search and seizure authority to pass an order of demand and penalty under Section 130 of the OGST/CGST Act.
Delhi High Court held that the award can be regarded as enforceable only if it is actually executable. Accordingly, the Final Partial Award passed by the Arbitral Tribunal is unenforceable award.
Punjab and Haryana High Court dismissed the petition for grant of anticipatory bail in the case of fictitious firm/ company registration under GST as an offence is prima facie established against the petitioner.
Uttarakhand High Court held that as per notification dated 02.08.2019, Tax Audit Reports are mandatorily required to have Unique Document Identification Number (UDIN). In absence, of the same, rejection of petitioner’s technical bids completely justified.
Punjab & Haryana HC in Samyak Metals Pvt Ltd Vs UOI mandates a refund along with interest on an amount recovered illegally by GST Department.
Kerala High Court held that gratuity payable under the said Act has to be determined with respect to the date on which the gratuity became payable and not on the date on which sanction was accorded for payment of DCRG.
Gujarat High Court ruling empowers GST authorities to investigate SEZ units, asserting jurisdiction and penalizing non-cooperation. RHC Global’s challenge dismissed, highlighting lawful enforcement against evasion in SEZs.
Delhi High Court directed to commence construction of Chamber Block of Sales Tax Bar Association being delayed for the last more than 15 years.
Tripura High Court held that application for discharge by the petitioner duly rejectable in matter of demand of tax money in the name of an extremist group.
Delhi High Court held that the applicant filing declaration under SVLDR Scheme cannot quantify the amount since it was the prerogative of the Department to quantify the amount.
