In absence of there being any payment of rent or even deemed rent by the Respondents to OPTCL there was no obligation under Section 194-I of the IT Act to deduct TDS from the wheeling charges paid to OPTCL.
Shree Radhekrushna Ginning And Pressing Pvt. Ltd. Vs State of Gujarat (Gujarat High Court) HC explains that Attachment creates no charge or lien upon the attached property. It merely prevents and avoids private alienations; it does not confer any title on the attaching creditors. There is nothing in any of the provisions of the Code […]
Narsingh Ispat Limited Vs Union of India (Jharkhand High Court) Whether liability of interest under section 50 of the GST Act could be raised without initiating any adjudication proceeding either under section 73 or 74 of JGST Act in the event Assessee raising a dispute towards liability of interest. It has been held that if […]
Sreejith K. Vs State Of Gujarat (Gujarat High Court) It has been brought to the notice of High Court that the requisite amount towards tax and penalty aggregating to 9,55,840/- [Rupees Nine Lac Fifty Five Thousand Eight Hundred Forty Only] has already been deposited by the supplier i.e. M/s. Izaan Trading; the writ-applicant of the […]
Milap Scrap Traders Through Pro. Harshadbhai Manubhai Patel Vs State/Commercial Tax Officer (Gujarat High Court) High Court held that the condition precedent for exercise of power under Rule 86A of the GST Rules is the availability of credit in the electronic credit ledger which is alleged to be ineligible. If credit balance is available, then […]
L. Ponnammal Vs Union of India (Madras High Court) By this writ petition a challenge is made to Sections 128 to 146 of the Finance Act, 2021 , with an alternative prayer to declare Section 5(9) of the Life Insurance Corporation Act, 1956 and Sections 128 to 130 and Sections 132 to 146 of the […]
Ems Projects Pvt. Ltd. Vs Commissioner Of CGST (Gujarat High Court) It is not in dispute that one year period has elapsed since GST Electronic credit ledger came to be blocked. Rule 86A of Central Goods and Services Tax Rules, 2017 empowers the authority to block the electronic credit ledger if the authority has reason […]
Poorti Rent a Car and Logistics Pvt. Ltd. Vs Kotak Mahindra Bank Ltd. (Bombay High Court) Provisions of the SARFAESI Act can be applied even in respect of loan agreements entered into before such enactment was brought into force, we see nothing in any law to hold that the provisions thereof can never be resorted […]
Delhi High Court ruling on Budweiser trademark infringement. Defendants restrained from using recycled Budweiser bottles for BLACK FORT and POWER COOL beers.
Gondia Beedi Leaves Contractors Association Vs Union of India (Bombay High Court) It is admitted that the re-sale of Tendu leaves, as it is without any process, after purchase from the Forest Department would amount to trading which does not qualify for exemption under sub-section (1A) of Section 206C of the Income Tax Act. It […]
