Jai Singh Goel Vs Chief Commissioner of Income Tax (Central) & Anr. (Delhi High Court) Impugned Order dated 21.08.2018 rejects the application of the petitioner seeking compounding of offence on two grounds: 1) That the application has been filed beyond the period of limitation; 2) The petitioner already stands convicted by the Competent Court. As […]
Summons for appearance issued under Section 70 of the CGST Act and the authorization for arrest issued under Section 69 (1) of the CGST Act, do not fall within the ambit of the definition of Criminal Proceedings, because criminal proceeding commences, only after the launch of prosecution. It
Jagdish Das Vs Union of India (Calcutta High Court) Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned show-cause-cum-demand notice dated 23rd April, 2021 issued by the CGST Authority concerned on the ground that the same was issued without issuing pre-show cause notice consultation as per Circular No.1076/02/2020 […]
Sunil Kumar Mitra Vs Union of India (Calcutta High Court) Considering the submission of the parties and admitted position which appears from record, I am of the view that in this case there was violation of principle of natural justice and the impugned order of the Appellate Authority is a non-speaking order on the aforesaid […]
Latika Ghosh Vs Commercial Tax Officer/Assistant Commissioner (Calcutta High Court) 1. The court ordered for the restoration of the appellant’s certificate of registration under the provisions of both West Bengal Goods & Service Tax Act and Central Goods & Service Tax Act within one week after noting that the order for cancellation of registration is […]
Sri Rajendra Narayan Mohanty Vs CT & GST (Orissa High Court) Since the Petitioner has come up before this Court without raising any objection or filing any reply to the said Show Cause Notice, we are not inclined to entertain the writ petition at this stage. The contentions of the Petitioner are in the nature […]
Ram Gaua Raksha Dal Vs UOI (Delhi High Court) Since the right of every person under Article 21 and Article 25 is impacted by what is offered on a platter, in our view it is fundamental that a full and complete disclosure regarding the food article being vegetarian or non vegetarian is made a part […]
As per Section 115(2) of the Customs Act, 1962 Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal
Bodal Chemicals Ltd. Vs Union of India (Gujarat High Court) HC held that GST department cannot raise their hands in despair saying that it is not possible to correct or take care of the technical glitches. The writ applicant herein has been running from pillar to post requesting the respondents to provide a solution and […]
Chitranshi Goyal Vs Indian Oil Corporation Ltd. (Rajasthan High Court) The facts of the case are that on 14/12/2018, an advertisement was issued by the respondent-IOCL in daily newspaper “Rajasthan Patrika’ for selection of dealers qua IOCL retail outlet at various locations. The respondent-IOCL also issued a brochure dated 24/11/2018 for selection of dealers for […]
