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Cancellation of GST Registration Without Specifying Reasons is against Principles of Natural Justice

January 2, 2023 669 Views 0 comment Print

HC held that SCN that does not contain reason to justify cancellation of registration therefore, is violative of principles of natural justice and needs to be quashed.

Dealer cannot be compelled to carry forward ITC to GST regime instead of refund

January 2, 2023 981 Views 0 comment Print

HC held that dealers cannot be compelled to carry forward ITC from extant regime to the Goods and Services Tax regime if the dealer chooses to avail refund instead.

No case of alleged offence under Section 132(1)(a) of CGST Act is made out -HC Grants bail

January 2, 2023 1560 Views 0 comment Print

Hitesh Gaurishankar Patel Vs State of Gujarat (Gujarat High Court) 1. This application is filed under Section 439 of the Code of Criminal Procedure for regular bail in connection with Arrest Memo No.CBIC-DIN-20220764WU000000DE16 dated 19/07/2022 by the Inspector (A.E.), CGST, Gandhingar for the offence punishable under Section 132(1)(a), 132(1)(i) read with Section 137 of the […]

HC directs govt to appoint presiding officer in DRT to ensure speedy justice

January 2, 2023 1494 Views 0 comment Print

Nipun Praveen Singhvi Vs Union of India (Gujarat High Court) Ministry of Personnel, Public Grievances and Pensions, Department of Personnel and Training Secretariat of the Appointments Committee of the Cabinet issued a notification dated 20.2.2022, whereby decision in respect of appointments approved by the Committee of Cabinet for filling up the posts of Presiding Officers […]

Dream 11’s fantasy sports not falls within the activity of gambling

January 2, 2023 1485 Views 0 comment Print

Varun Gumber Vs Union Territory of Chandigarh (Punjab & Haryana High Court) It has been found that horse racing like foot racing, boat racing, football and baseball is a game of skill and judgment and not a game of chance. The aforementioned finding squarely applies to the present case. Even from the submissions and contentions […]

Dream 11 game not falls within the ambit of gambling/betting

January 2, 2023 2862 Views 0 comment Print

The petitioner has submitted that public in general are cheated in the name of Dream 11 game and people become culprit of gambling and betting without having the proper knowledge of law.

Madras HC upheld govt decision to hike Property Tax In Chennai, Coimbatore Municipal Areas

January 2, 2023 6078 Views 0 comment Print

K. Balasubramaniam Vs Commisioner Greater Chennai Corporation (Madras High Court) i) The amendments by way of impugned Government Order in G.O.Ms.No.53 dated 30.03.2022, Gazette Notification dated 11.04.2022 and Council Resolution (CR) Nos.63 of 2022 dated 30.05.2022 (Chennai) and 94 dated 26.05.2022 (Coimbatore) stand confirmed and challenges to the same are dismissed. ii) Property tax General Revision […]

Principles of audi alteram partem have to be followed by Patent Office while rejecting application: Delhi HC

January 2, 2023 1116 Views 0 comment Print

The Hon’ble Delhi High Court while relying on Hon’ble Supreme Court Judgments observed that has observed that the principles of audi alteram partem have to be followed by the Patent Office while rejecting a patent application.

Re-assessment proceedings against dissolved entity is unsustainable

January 2, 2023 1545 Views 0 comment Print

Delhi High Court of the petitioner is that the impugned proceedings for reassessment have been triggered against an entity, which is no longer in existence.

Suo moto revisional power passed by Addl. CST lack jurisdiction

January 2, 2023 1254 Views 0 comment Print

Orissa High Court held that suo moto revisional power passed by the Addl CST lacked jurisdiction and beyond the powers to revise the order of STO and hence liable to be quashed.

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