Commissioner of Central Excise Vs Riba Textiles Limited (Punjab And Haryana High Court) This appeal has been filed against the order passed by Customs, Excise & Services Tax Appellate Tribunal, Chandigarh whereby the respondent has been held to be entitled for interest of refund from the date of deposit and the order whereby the application […]
Time and again, this Court as well as even the instructions instructions issued by the higher authority of the respondents, has directed the proper officer to ensure that their action of the provisional attachment should not hamper normal business activities of the taxable person.
Vinayak Metal Vs State of Gujarat (Gujarat High Court) On bare perusal of the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non-speaking order. It cannot […]
Mahantesh Vs Smt. Netharavati (Karnataka High Court) The undisputed facts of the case are that in the road traffic accident that had occurred on 23.11.2014, wherein the offending tipper lorry bearing registration No.KA-27/A-8377 was involved, the minor daughter of the claimants baby Kalpana, aged about 2 years had died. It is not in dispute that […]
HC directs Ao to pass a reasoned and speaking order after giving an opportunity of hearing to the petitioner or its authorised representative within eight weeks from the date of communication of this order and all further proceedings will depend upon the final out come of the order to be passed by the respondents on the aforesaid representation.
Majumder Global IP Vs Union of India (Calcutta High Court) Facts involved in the instant case in brief is that the petitioner being aggrieved by the assessment order in question filed the statutory appeal before the Commissioner of Income Tax (Appeals) sometimes in the month of October 25, 2021 and petitioner makes an innocuous prayer […]
Bharat Mint And Allied Chemicals Vs Commissioner Commercial Tax (Allahabad High Court) The stand taken by the respondents in the counter affidavit that the writ petition is not maintainable as the petitioner has an alternative remedy of appeal under Section 107 of the Act, can also not be accepted inasmuch as it is settled law […]
Vinayak Metal Through Its Proprietor Ankit Ratilal Gunjariya Vs State of Gujarat (Gujarat High Court) On bare perusal of the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague […]
High Court held that use of the expression ‘may’ in Section 144B(7)(viii) is not decisive. Where a discretion is conferred upon a quasi judicial authority whose decision has civil consequences, the word ‘may’ which denotes discretion should be construed to mean a command. Consequently, the requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory.
Daujee Abhushan Bhandar Pvt. Ltd Vs Union of India (Allahabad High Court) Considering the provisions of Section 282 and 282 A of the Act, 1961 and the provisions of Section 13 of the Act, 2000 and meaning of the word “issue” we find that firstly notice shall be signed by the assessing authority and then […]
