Orissa HC quashes notice under Section 148 of IT Act, citing lack of approval and time bar. Full text of judgment included.
Manshi Automobiles Vs Union of India (Patna High Court) We form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex […]
Where a response was sought by the Assessing Officer to the show cause notice, giving less than 24 hours, it has been held to be arbitrary resulting in palpable injustice. Thus, without going into merits or demerits of the case, it would be suffice in restoring the proceedins to the Assessing Officer to provide reasonable opportunity of hearing to the petitioner with liberty to file additional reply, annulling the assessment order.
Alice Realties Pvt. Ltd. Vs State of Maharashtra (Bombay High Court) 1. Rule. Respondents waive service. By consent, Rule is made returnable forthwith, and the petition is taken up for hearing and final disposal. 2. There is an Affidavit in Reply dated 31st December 2021 of one Nilesh B Suryawanshi, Resident Executive Engineer of the […]
LNJ Power Ventures Ltd. Vs Rajasthan Electricity Regulatory Commission (Rajasthan High Court) a) Exercise of jurisdiction of the High Courts under Article 226 of the Constitution of India is no doubt discretionary, but the discretion must be exercised on sound judicial principles. (b) High Courts while exercising its jurisdiction under Article 226 of the Constitution […]
Vikas Chaudhary Vs Union of India (Delhi High Court) Having noted the relevant extracts of both the OM dated 27.10.2010 and the OM dated 05.12.2017, I may deal with the first issue as to whether the Court can interfere with the issuance of a Look Out Circular (LOC). In my view, even though the respondents […]
Futurist Innovation & Advertising Vs Union of India And Others (Bombay High Court) Hon’ble Supreme Court in case of Radha Krishan Industries (supra) has dealt with this issue in detail and has approved the decision taken by Gujarat High Court in case of Valerius Industries Vs. Union of India. It is held by the Hon’ble […]
Utkarsh Ispat LLP Vs State of Gujarat (Gujarat High Court) In the case on hand, HC do not approve the provisional attachment of the goods, stock and receivables, more particularly, when the entire stock and receivables have been pledged and a floating charge has been created in favour of the Kalupur Commercial Bank Limited for […]
This Court in the judgment in the case of Thought Blurb (supra) accordingly reiterated the principles laid down by this Court in case of Capgemini Technology Services Limited (supra) and also followed the principles laid down by the Delhi High Court in case of Vaishali Sharma vs. Union of India and held that a liberal interpretation has to be given to the scheme as its intent is to unload the baggage relating to legacy disputes under central excise and service tax and to allow the business to make a fresh beginning.
Governor, RBI Vs Velankani Information Systems Limited (Karnataka High Court) Briefly stated the facts of the case are that, respondent No.1 herein had availed the term loan facilities from respondent Nos.5 to 7. Respondent No.1 herein claiming to be the owner and operator of Five Star Hotel and Technology Park had approached the writ Court […]
