Patna High Court held that petitioner is duly entitled for at least 5% Simple interest on delayed payment of pension and gratuity.
Tyre burst is not an act of God but a consequence of negligence and the Driver/ Insurance company cannot be exonerated for the same.
Karnataka High Court held the charger which is sold along with the mobile phone in one set and accordingly taxable at 5% as covered under entry 53 of Schedule III of KVAT Act.
Orissa High Court held that sale of packaged drinking water in the brand name KINLEY WATER falls within the expression water but not aerated or mineral water sold in bottles or sealed containers” hence classified under entry no. 39 of Schedule of Goods declared Exempted from levy of sales tax
Himachal Pradesh High Court held that PMLA [Prevention of Money Laundering Act, 2002] would cease the power to attach the property when the order of liquidation has already been passed.
Innovative Antares Pvt. Ltd. Vs Union of India (Bombay High Court) Rejects Revenues contention that the payment could not be made beyond 30.06.2020 (due date). Rejects Revenues contention that the SVLDR Scheme is over The petitioner was a trader and service provider. It filed declaration under the SVLDR Scheme. The Form 3 was issued calling […]
Madras High Court held that approaching court directly against the impugned notice without allowing department to consider the defence reply and providing opportunity of hearing is not in accordance with law. Accordingly, court directed petitioner to appear for personal hearing before respondent.
Allahabad High Court held that word infrastructure in exemption notification no. 25/2012-ST dated 20.06.2012 includes all construction activities other than construction of market shed, shops etc. which are necessary for providing Post-harvest infrastructure for agricultural produce.
Calcutta High Court held that as submitted by assessee non-filing of reply and not appearing for hearing in spite of several opportunity simply stating reason of COVID-pandemic not justifiable. Accordingly, writ petition dismissed.
Calcutta High Court held that penalty under section 129 of the West Bengal Goods and Services Tax Act, 2017 duly imposed for transportation of goods without a valid e-way bill.
