India Yamaha Motor Private Limited Vs PCIT (Delhi High Court) Writ of India Yamaha Motor (P) Ltd., Hon’ble Delhi High Court has admitted the Writ and has stayed the operation of letter of direction and order for special audit u/s 142(2A) of the Income Tax Act, 1961, as the same were issued in violation of […]
Vishal Gupta Vs Union Of India And Another (Allahabad High Court) Submission of the learned counsel for the petitioner is that although petitioner has been released on interim bail in compliance of directions issued by High Power Committee but he shall be deemed to be in constructive custody of the Court. The second submission of […]
High Court while extending the date for mandatory E-Seeding of Aadhar number with UAN was extended from 30/09/2021 till 30/11/2021 subject to the following of certain interim directions issued.
Preventive detention being drastic State action based only upon suspicion arising from a person’s past activity, can be allowed, as the settled legal position mandates, only if there is a live, causal link between a person’s past activities and the need for passing of a preventive detention order.
A careful perusal of Section 73 of the CG&ST Act in conjunction with Rule 142 makes it clear that non adherence to Rule 142 had caused prejudice to the writ petitioner qua impugned order and therefore it is a rule which necessarily needs to be adhered to,if prejudice is to be eliminated in the case on hand. In other words, it is not a mere procedural requirement but on the facts and circumstances of this case, it becomes clear that it tantamount to trampling the rights of writ petitioner.
Black and White Media India Vs Principal Secretary and Commissioner of Commercial Taxes (Madras High Court) It is stated that ‘amusement’ means any amusement, for which the persons are required to make payment for admission to any amusement arcade or amusement park or theme park or the like by whatever name called. Thus, whether it […]
Faqir Chand Vs National E-Assessment Centre (Delhi High Court) this Court is of the view that final assessment order has been passed in violation of principles of natural justice inasmuch as the petitioner did not have a reasonable opportunity to file a reply to the Show Cause Notice and draft assessment order dated 09th June, […]
Jagat Janani Services Vs Goods & Service Tax Council (Orissa High Court) Service tax recovered in excess of amount approved by resolution plan is to be refunded by GST department In M/s. Jagat Janani Services v. Goods & Service Tax Council and Others [W.P.(C) No.17196 of 2020 dated September 21, 2021], M/s. Jagat Janani Services […]
Ahinsha Chemicals Ltd Vs Union of India (Gauhati High Court) In the instant case, it is the case of the petitioner that the requirement of requesting for fixation of a special rate in respect of the value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court on 22.04.2020, […]
Vikas Bansal Vs UOI (Gauhati High Court) It is found that in his statement, recorded under Section 70 of the CGST Act, the petitioner has subscribed to the statement of aforesaid Amit Kumar made before the Senior Intelligence Officer of the CGST. It has also come out from his statement that whatever coal he had […]
