Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) It is not in dispute that the vehicle along with the goods entered the Durgapur industrial belt within the validity of the e-way bill. The vehicle was intercepted on 9th May, 2022 at 9:35 AM at Durgapur and the vehicle was detained along with the […]
Section 212(6) contemplates that before a court decides to grant bail to an accused, public prosecutor must be given an opportunity to oppose bail application.
44 EMB Studio Private Limited Vs Union of India (Bombay High Court) Counsel for the Petitioner submitted that though it is correct that for part of the claim which has been rejected refund was sought after a period of two years, however, the period was extended by the orders passed by the Hon’ble Supreme Court […]
Punjab & Haryana High Court held that amount deposited during the search cannot be retained by the department as this deposit cannot be taken to be voluntary as no proceedings u/s 74(1) of the CGST Act has been initiated.
Bombay High Court held that rejection of refund application without granting an opportunity of hearing is contrary to the proviso to Rule 92(3) of the CGST Act and hence rejection order is liable to be set aside.
ITAT held that co-owners showed capital gains of different amount, is not a valid ground for issue of notice under section 148
Vivek Saxena Vs Ashish Verma, Chief Income Tax (Allahabad High court) The present contempt application has been filed under Section 12 of the Contempt of Courts Act for punishing the Opposite Party for willful disobedience of the judgment and order dated 01.12.2022 passed by this Court in Writ Petition No. 16848 of 2022. It is […]
There was no condition to furnish passport in order dated 15th January, 2020. He has furnished documents about business trip to Dubai. It is pertinent to note that the order granting anticipatory bail is challenged before this Court.
Calcutta HC set aside the adjudication order on the facts and Circumstances subject to payment of further Rs. 1.00 lakh and lifted the bank attachment.
The object of Section 80 is to benefit an assessee who approaches the Commissioner for a scheme of instalments. The sole exception to the application of Section 80 is in respect of admitted tax. The language in Section 80 is ‘other than the amount due as per the liability self assessed in any return’.
