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Seizure of ATM Machine of licencee for non-payment of Tax by Property Owner is unjustified

April 27, 2023 711 Views 0 comment Print

Detaining ATM machines of Licensee by Municipal Corporation was totally high handed & We do not approve of such action- HC

Property Tax Demand: Madras HC directs Coimbatore Municipal Corporation to pay Rs. 10 Lakhs to Cancer Institute for Non-Compliance of Order for De-sealing and Restoration of Services

April 27, 2023 630 Views 0 comment Print

HC court is mystified as to how an direction to de-seal and restore water connection could be incorporated without officer having read the same in first place.

Non-Constitution of Tribunal – GST dept cannot deprive Assessee of Benefits

April 27, 2023 741 Views 0 comment Print

Kumar Ram Ranjan Singh Vs State of Bihar (Patna High court) The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as “Tribunal”) under Section […]

Rejection of GST Refund for limitation: HC directs to consider SC orders

April 27, 2023 1785 Views 0 comment Print

Petitioner submitted that it is correct that for part of GST Refund Claim claim which has been rejected refund was sought after a period of two years

HC denies Permission to travel abroad as Bail Cancellation Application by GST dept is pending

April 27, 2023 1518 Views 0 comment Print

Request for permission to go abroad. HC rejected request only for one reason that application filed by department for cancellation of bail is pending before Court of Sessions.

GST: Seized Perishable Good not become non-perishable for non-release within 15 days 

April 27, 2023 1953 Views 0 comment Print

GST: Petitioner urged that had goods been perishable it ought to have sold in terms of rules 141(2) within 15 days of seizure and as it has not been sold, goods ought to be treated as non-perishable.

Question of whether Transactions constitute Works Contracts or Sales cannot be undertaken in Writ Jurisdiction: Madras HC relegates to Appellate Authority

April 27, 2023 354 Views 0 comment Print

Since the question of whether the transactions in issue constitute works contracts or sales would involve an examination of the contracts as well as various other factual particulars and such an exercise cannot be undertaken in writ jurisdiction.

Finance Advisor cannot be prosecuted for TDS Payment defaults of Company

April 27, 2023 900 Views 0 comment Print

Petitioner is neither an employee of HEC, Ltd., nor he is responsible for collection of TDS, on behalf of HEC, from any contractors, employees or others

GST: HC sets aside Assessment Order violating Natural Justice Principle

April 27, 2023 663 Views 0 comment Print

HC held that orders of assessment suffer from violation of principles of natural justice. Correspondence between parties establishes that petitioner was co­operating with proceedings for assessment.

Higher penalty cannot be levied where owner of goods come forward in case of detention

April 26, 2023 14127 Views 0 comment Print

HC held that penalty under Section 129(1)(b) of the UPGST Act was unjustified and untenable since the owner has come forward for payment of penalty.

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