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MEIS Benefit cannot be denied due to Technical Error in Electronic System

September 8, 2022 1533 Views 0 comment Print

Due to technical error or lacunae in electronic system, petitioner cannot be deprived of its benefit/incentive under MEIS – Madras High Court

Maintainability of Appeal against Award passed under Motor Vehicles Amendment Act, 2019 of less than Rs. 1 lakh 

September 8, 2022 7821 Views 0 comment Print

Filing of an appeal against an Award of less than a sum of Rs.1,00,000/- can be entertained in respect of appeals arising out of claim petitions filed prior to 01.04.2022.

Arbitral award could be set aside if Terms and Conditions of Contract has not been followed: JK High Court

September 8, 2022 5067 Views 0 comment Print

rbitral award was set aside partially by the Hon’ble High court on the basis that the arbitrator has clearly exceeded his jurisdiction and has awarded most of the items of claims by either ignoring the terms and conditions of the contract or acting in derogation therefrom.

No Penalty for e-way bill expiry without giving opportunity of being heard

September 8, 2022 2913 Views 0 comment Print

Whether assessee can be penalized due to expired E way bill with transportation for genuine reason with no intention of tax evasion

Bombay HC directs Govt to open portal for 2 Months to allow TRAN-1 & TRAN-2 filing

September 8, 2022 1233 Views 0 comment Print

Colgate Palmolive (I) Limited Vs Union Of India & Ors. (Bombay High Court) HC direct Govt to open the common GST portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 in compliance with the order of the […]

Arbitral award cannot sustain in absence of proper reasoning & evidences

September 7, 2022 2694 Views 0 comment Print

Calcutta High Court have allowed appeal under Section 34 of the Arbitration and Conciliation Act, 1996 on the issue that the arbitrator has not furnished any arithmetical basis or any documentary evidence to support the claim awarded to the respondent as Reasons are the links between the materials on which certain conclusions are based and the actual conclusions.

Concessional duty benefit cannot be denied on goods meant for use in rotor of windmills for notional billing to customer

September 7, 2022 1152 Views 0 comment Print

Nordex India Private Limited Vs Commissioner of Customs (Madras High Court) Conclusion: Where the goods imported at concessional rate and meant for use in rotor of windmills were used in the manufacture of Wind Operated Electricity Generators at the site of the customer and imported parts invoiced to customer by importer and then installation taken […]

Writ Jurisdiction cannot be invoked to challenge Section 13(2) SARFAESI Notice

September 7, 2022 5988 Views 0 comment Print

In present facts of the case, the Hon’ble High Court while dismissing the Writ Petition under Article 226 held that Notice issued by Bank under Section 13(2) of the SARFAESI Act, 2002 cannot be challenged by invoking Writ jurisdiction as effective alternate remedy has been provided under Section 17 of the Act.

Arbitration Application Maintainable Despite Pendency of Reference before MSME Council

September 6, 2022 933 Views 0 comment Print

HC held that merely because one party, has approached before MSME Council, Arbitration application cannot be held to be not maintainable

HC set-aside Reassessment Order Passed without Considering Reply of Assessee

September 6, 2022 3270 Views 1 comment Print

Rithala Education Society Vs Union of India (Delhi High Court) In the present case, the significance of issuance of a show cause notice at a stage prior to issuance of a re-assessment notice under Section 148 of the Act has been lost on the respondents inasmuch as the impugned order under Section 148A(d) of the […]

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