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Reassessment Order In the Name of Non-Existing Entity – HC directs AO to pass fresh order

December 1, 2022 1083 Views 0 comment Print

Rajasthan Global Securities Pvt Ltd Vs ACIT (Delhi High Court) 1. Present writ petition has been filed challenging the notice dated 17th April, 2021 issued under Section 148 of the Income Tax Act, 1961 (‘the Act’), notice dated 28th May, 2022 issued under Section 148A(b) of the Act as well as the order dated 27th […]

Tribunal is expected to follow direction of High Court in pith and substance

December 1, 2022 471 Views 0 comment Print

Pooja Agarwal Vs CIT (Rajasthan High Court) When there is a direction issued by the High Court, the Tribunal is expected to follow the same in pith and substance. The direction of the High Court in remanding the matter to the Tribunal was to verify the distance of the land from the outskirts of the […]

Writ petition not entertained as alternate remedy available to petitioner

December 1, 2022 1455 Views 0 comment Print

Madhya Pradesh High Court rejected the writ petition held that the petitioner is having a remedy to challenge the order/notice by way of filing an appeal and the ground raised by him with respect to jurisdiction of the authorities can always be considered by the authorities.

HC direct authorities to reset/reopen GST portal to rectify inadvertent mistake in filing GST TRAN-1 form

December 1, 2022 999 Views 0 comment Print

Jagdalpur Motors Vs Union of India (Chhattisgarh High Court) HC held that undoubtedly the petition became entitled for submitting of his Form Tran-1 and Tran-2 in terms of the order of the Supreme Court in case of Union of India Vs. Filco Trade Centre (Supra). It is also an admitted factual position that the period […]

Advocate of accused cannot be permitted to be present in course of his entire interrogation under PMLA

December 1, 2022 4314 Views 0 comment Print

Enforcement Directorate Vs Arijit Chakrabarti (Calcutta High Court) Section 41D of the Code of Criminal Procedure was inserted in the statute by Amending Act 5 of 2009 with effect from 1st November, 2010. The purpose and object of introduction of Section 41D of the Cr. P. C. is to ensure fundamental right of a citizen […]

Notification no. 79/2017-Customs granting IGST exemption to import of capital goods under EPCG is clarificatory

December 1, 2022 25350 Views 0 comment Print

Bombay High Court has held that notification no. 79/2017-Customs dated October 13, 2017 (amending notification no. 16/2015-Customs) granting exemption from the IGST to the capital goods imported under the Export Promotion Capital Goods Scheme is clarifying and curative in nature.

All the pending appeals are not required to be settled under DTVSV Act

December 1, 2022 1083 Views 0 comment Print

Delhi High Court held that assessee is free to settle any appeal under Direct Tax Vivad se Vishwas Act, 2020 and is not required to settle all the pending appeals filed by the respondent-revenue for an assessment year.

Contravention of section 269SS of Income Tax Act doesn’t vitiate offence u/s 138 of Negotiable Instrument Act

December 1, 2022 2298 Views 0 comment Print

Karnataka High Court held that contravention of provisions of section 269SS of the Act doesn’t make the entire transaction of loan void. Non-payment of the same held guilty of commission of offence under section 138 of Negotiable Instruments Act, 1881.

Bail application rejected as informant likely to be pressured

December 1, 2022 924 Views 0 comment Print

Gauhati High Court held that rejected the pre-arrest bail as the informant referred to mobile call screenshots which project that the petitioner repeatedly called him to mount pressure to compromise the matter.

Mistaken request for GST Registration cancellation- HC permits to file manual application for Restoration

December 1, 2022 255 Views 0 comment Print

HC held that request for cancellation was only a simple and inadvertent error. The impugned order is set aside and the petitioner is permitted to make an application seeking restoration of registration, setting out the correct details of the principal and additional places of business.

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