Commissioner Vs National Remote Sensing Agency (Telangana High Court) the only issue which this Court is now required to consider is as to whether the respondent-NRSA had any intent to evade service tax on its activities during the period 16.07.2001 to 31.03.2005 and on advances received during the period 16.06.2005 to 31.12.2005, justifying the action […]
Chen Hsui Yun Vs Directorate of Revenue Intelligence (Delhi High Court) In the instant case, according to the respondent, amount of USD 90000 was recovered from the petitioner which was around Rs.65,00,000/- in Indian currency. The petitioner in the instant case is a lady, aged about 54 years, and there is nothing on record to […]
As the law required that an enquiry be held under Section 202 of the Code if the accused stayed outside the Court’s jurisdiction, such enquiry had to be undertaken in clear terms and the Trial Court, after making such enquiry whether by taking evidence on affidavit or by restricting the enquiry to examination of documents or not, was required to decide whether there were sufficient grounds to issue process against the accused.
Competition Commission of India had allowed to investigate against Flipkart and Amazon for alleged involvement in Anti-competitive Agreements. An order directing investigation be supported by ‘some reasoning’ (CCI Vs. SAIL para 97), which the Commission had fulfilled. Therefore, it would be unwise to prejudge the issues raised by Amazon and Flipkart in these writ petitions at this stage and scuttle the investigation.
Nillesh Parrekh Vs Assistant Director (Calcutta High Court) The Enforcement Directorate (ED) happens to be the specialised financial Investigating Agency under the Department of Revenue, which is entrusted to enforce the provisions of the Prevention of Money Laundering Act, 2002 (PML Act). As such, it will be utterly fallacious to suppose that only the Director […]
M/s. Shree Udyog Vs Commissioner of State Tax Odisha (Orissa High Court) The difficulties generally faced by lawyers and litigants in applying for and obtaining certified copies of orders is generally known. Acknowledging this reality, the explanation offered for the delay in furnishing such certified copy ought to have been accepted by the Appellate Authority […]
The standard of proof in criminal proceedings was higher than the standard of proof in civil/departmental proceedings. In a reverse case, where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings would not have any bearing on the departmental proceedings, as judgment of the criminal Court was not binding in civil or departmental proceedings.
Geep Industries (India) P. Ltd. Vs Union of India (Gauhati High court) As regards this claim of the petitioner that he had made all the attempts to file electronically but because of computer glitches, the same could not be filed and as also been mentioned in the affidavit-in-opposition that the GST Council has been apprised […]
BVD Power Private Limited Vs State Tax Officer (Madras High Court) Petitioner challenged the impugned order dated 8.12.2018 denying the transitional input tax credit availed by the petitioner for the period between July 2017 and December 2017 on the works contact. Against the said order, the petitioner had attempted to upload the appeal. However, the […]
Dharmendra M. Jani Vs Union of India and others (Bombay High Court) Vide this petition challenge made in this writ petition is to the constitutionality of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017. Justice Ujjal Bhuyan while coming to the judgment of the Gujarat High Court in Material […]
