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Agreement having unsigned Arbitration Clause can be referred to Arbitration: HC

August 25, 2022 1050 Views 0 comment Print

In the present case, the Agreement has indeed been signed by the respondent, who himself resists the appointment of an arbitrator thereunder.

Arbitration Act- Existence of a ‘Contingent Contract’ cannot be decided in limited jurisdiction of HC

August 25, 2022 1311 Views 0 comment Print

D. Ravinder Reddy Vs Smt. C. Geethanjali (Telangana High Court) In the present case, there is no dispute that the parties by incorporating Clause 28 had agreed to resolve their disputes through arbitration. The said clause is extracted below: “In the case of any dispute between the parties hereto touching these presents, the matter shall […]

Arbitral award set aside as passed by ineligible arbitrator

August 24, 2022 1620 Views 0 comment Print

Held that qualification of the arbitrator as per the arbitration agreement is pre-requisite for eligibility to be appointed as an appointed as an arbitrator. Arbitrator not satisfying the qualification is ineligible and arbitral award passed by such ineligible arbitrator cannot be sustained in the eyes of law.

Provisionally attachment under GST cannot extend after One Year: Delhi HC

August 24, 2022 1872 Views 0 comment Print

HC set aside order to attach the bank account of assessee for more than one year and held that as per section 83 of CGST Act the prescribed time limit for provisional attachment is one year

Refund of unutilized cenvat credit available on output tax payable by service receiver under RCM

August 24, 2022 1359 Views 0 comment Print

Held that refund under rule 5 of the Cenvat Credit Rules is available on legal services offered by the assessee to the recipient of service located outside the taxable territory.

Taxpayers cannot be asked to wait endlessly for contest of order by department

August 24, 2022 1362 Views 0 comment Print

High Court held that  taxpayers cannot be asked to wait endlessly for the respondents to contest the order of the Commissioner (Appeals). 

Bombay HC stays reassessment notice after expiry of a period of six years

August 24, 2022 3087 Views 0 comment Print

Dilipkumar Premji Chheda Vs ITO (Bombay High Court) 1. Issue notice. Mr. Ajeet Manwani, learned counsel waives service for the Respondents. Objections be filed in six weeks. 2. Learned counsel for Petitioner states that the impugned notice dated 7th April, 2021 issued under Section 148 of the Act is unsustainable in law and in as […]

SC’s suo moto extension of limitation period order is applicable even for condonation period

August 23, 2022 7131 Views 0 comment Print

HC sets aside order cancelling GST registration, and held that SC suo moto extension of limitation period is applicable for filing appeal against cancellation

HC allows revocation of cancellation of GST registration after expiry of statutory limitation of time

August 23, 2022 7500 Views 0 comment Print

The petitioner attempted to file a representation to revoke the cancellation of registration. The same was not accepted, since the request for revocation is not filed within the statutory period of 90 (30+60) days. The representation for revocation of cancellation of registration could not be done.

Pension is deferred salary, akin to property under Article 300A

August 22, 2022 5298 Views 0 comment Print

Held that pension is deferred salary, akin to property under Article 300A of the Constitution of India. The right to pension is a constitutional right.

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