Jain Distillery Private Limite Vs State Of U.P. (Allahabad High Court) High Court held the State lost its legislative competence to enact laws, to impose tax on sales of ENA, upon the enactment of the 101st Constitution Amendment. Consequently, and upon considering Section 174(1)(i) of UPGST Act, 2017, the impugned Notification dated 17.12.2019, insofar as […]
Sinochem India Company Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) In Sinochem India Company Pvt. Ltd. v. Union of India & Ors. [Writ Petition (L) No. 13894 of 2021] and in Hindustan Unilever Ltd. v. The Union of India & Ors, [Writ Petition (L) No. 8163 of 2021] involve a common […]
Shriraj Investment and Finance Ltd. & Ors. Vs Union of India & Anr. (Delhi High Court) Delhi HC: Where the case has been admitted in NCLT, all the contentions including power to initiate such proceeding should be raised before and concluded by NCLT only Shriraj Investment Pvt. Ltd. (Petitioner No. 1) and Casper Consumer Electronics […]
CIT (E) Vs Dabur Research Foundation (Delhi High Court) The Supreme Court in Hero Vinoth (Minor) vs. Seshammal, (2006) 5 SCC 545 has also held that in a case where from a given set of circumstances two inferences of fact are possible, the one drawn by the lower appellate court will not be interfered by […]
Sai Agencies Vs State of Maharashtra (Bombay High Court) Principles of law interpreted in the Reported Judgment of Sai Agencies Versus State of Maharashtra & Ors. (Writ Petition No. 2067 of 2021) 1. That the Courts shall not ordinarily test the opinion of the experts unless their decision is totally arbitrary or unreasonable. The Courts […]
First Appellate Authority under TNVAT Act cannot travel beyond subject matter of assessment – Saint Gobain Glass India Ltd. Vs Appellate Joint Commissioner (CT) (Madras High Court)
In present facts of the case, the Hon’ble High Court quashed the recovery Notice issued by SEBI as no opportunity of hearing was provided to the petitioner and no mechanism/ calculation was provided by the recovery officer on the basis of which demand could be sustained.
Notification pertaining to the ban on Online Rummy was declared as arbitrary, illegal and violative of the fundamental rights guaranteed to assessee under Articles 14 and 19(1)(g) of the Constitution of India and hence not enforceable.
Bhimendra Kumar Goyal Vs Enforcement Directorate (Andhra Pradesh High Court) Hon’ble Apex Court in catena of cases observed that while granting bail the Court has to keep in mind the nature of accusation, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, circumstances […]
Petitioner is found to have deliberately supplied goods without issuing invoices in violation of the provisions of AGST Act with intention to evade Tax during the period of 2019 to 2021.
