Revenue contended that applicant defrauded State Exchequer of Rs. 21.59 crores and still investigation is going on and quantum of tax evasion involved is also further likely to increase and considering the conduct of the applicant, if bail is granted
Held that BGs can be invoked within/ before 90 days from the date of expiry of defect liability period. However, the defect liability period would arise only after the completion of the work.
Statutory definition of relative u/s 2(g) of Maintenance and Welfare of Parents and Senior Citizens Act, 2007 cannot be imported under Section 2(41) and Section 56 of Income Tax Act, 1961 when both the Acts define the term differently.
Petitioner challenged rejection of declaration filed under ‘Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019’ by passing a very cryptic order without spelling out reason
Held that circular no. 150/06/2021-GST dated 17.06.2021 clarifying that GST exemption is not available to annuity (deferred payments) received by the concessionaries towards construction of roads is contrary to notification no. 32/2017 and notification no. 33/2017 dated 13.10.2017.
Held that it is not open for the Bank to fasten indirect liability and deny release of title deeds of the property on which there is no charge
Held that uncleared legal position of payment of entry tax on imported vehicles was cleared on 29.01.2019. As there was reason for delay in payment of entry tax, penalty clause cannot be invoked if the petitioners have paid/ come forward to pay the tax after 29.01.2019.
Held that the impugned proceedings rest on the second chargesheet which bids us to restrict scrutiny upto 04 September 2003 and there is no allegation that any illegal monetary gains were derived or obtained as on 04 September 2003. Provisional order of attachment held illegal.
Purulia Metal Casting Pvt. Ltd Vs Assistant Commissioner of State Tax (Calcutta High Court) By this writ petition, petitioner has challenged the impugned action of recovery of the demand arising out of the adjudication order dated 14th December, 2021 by debiting from its electronic credit ledger such demand on 30th December, 2021 in violation of […]
Date for the purpose of quantifying the stamp duty payable on the instrument is the date on which the instrument was signed
