Aktel By Proprietorship Anand Kumar & Ors. Vs Union of India And Ors. (Calcutta High Court) Current writ petition has been filed against Show Cause Notice dated April 13, 2020 (SCN) issued by the Directorate of Revenue Intelligence (“DRI”) under Section 124 read with Section 28 of the Customs Act, 1962 on the ground of […]
Sunny Motors Vs CBIC (Orissa High Court) Legitimate carry forward of ITC cannot be denied for non-filing of TRAN-1 – directed Department to permit filing of TRAN-1 till November 01, 2021. Current petition has been filed to direct the Department to accept the Goods and Services Tax (GST) TRAN-1 form under Rule 117 of the […]
Court ordered the release of Vehicle, mango kernel oil, mahua oil, rice bran oil confiscated under section 130 of CGST Act, 2017 as mere suspicion was not sufficient to invoke the provision of the confiscation.
Jain Distillery Private Limited Vs State of U.P. (Allahabad High Court) Relying on Article 246A read with Article 366 (12A) of the Constitution of India, it has been further submitted, insofar as taxes on supply of goods/commodities are concerned, upon the 101 st Constitution amendment, besides “alcoholic liquor for human consumption”, all other goods or […]
Chander Arjandas Manwani Vs National Faceless Assessment Centre & ors. (Bombay High Court) In our view, as noted earlier no draft assessment order has been issued at all let alone on 1st February, 2021. The notice dated 1st February, 2021, as stated earlier, is seeking further documentary evidences and those evidences sought are for the […]
Sahil Enterprises Vs Union of India (Tripura High Court) In M/s Sahil Enterprises. v. Union of India. [IA No.1/2021 with WP(C) No.531/2021 dated September 14, 2021], M/s Sahil Enterprises (Petitioner) has filed the current application seeking interim relief for removing the provisional attachment which was ordered by the Commissioner of Central Goods and Services Tax, […]
Kerala High Court Advocate Association Vs Assistant Commissioner (Kerala High Court) Kerala HC issued notice to Govt. in writ challenging GST on goods and services provided by Association to its members Kerala High Court Advocates’ Association (Petitioner) filed a Writ Petition challenging GST on goods and services provided by the Petitioner to its own members. […]
All shares whether listed or unlisted have enjoyed the benefit of shorter period of holding and even any investment in shares of private limited companies enjoyed long-term capital gains on its transfer after twelve months.
Rajeev Behl Vs PCIT (Delhi High Court) Sub-section (1) of Section 179 cast burden upon the director to prove that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part. The burden being on the director, the respondent ought to have established the requirements of the sub-section to […]
M. K. Saha and Co. Vs Union of India (Calcutta High Court) Conclusion: In present facts of the case, the Hon’ble High Court observed that corrigendum under Section 154 of the Customs Act, 1962 is not sustainable in law since in the name of rectification of clerical or arithmetical or typographical mistake neither any additional […]
