UP And UP Elevators Vs State of Kerala (Kerala High Court) Undisputedly, goods which were sought to be transported from Bangalore to Cherthala came to be intercepted by the GST authorities on 15.01.2021 and at that time, the authorities found that e-way bill had expired on 14.01.2020. Therefore, goods were detained and detention order came […]
National Internet Exchange of India Vs Union of India & Ors. (Delhi High Court) On perusal of the record, it emerges that Petitioner has filed TRAN-1 form within the time prescribed by the Respondents under the rules. Petitioner is holding documents evidencing payment of tax by it on such inputs / input services received under […]
Insider trading was only made an offence in India under the SEBI Act, 1992 and it essentially deals with the sale and purchase of securities in the field of stock market based on nonpublic material information. No provision akin to Section 12-A and 15-G of the SEBI Act was incorporated in IPC by the Parliament relating to private sale transactions of purchase or sale of land which was an immovable property by invoking the said concept/theory of insider trading.
Vidyut Majdoor Kalyan Samiti Vs State of U.P. (Allahabad High Court) The contention that there is no provision of restoration of a GST registration, once it has been cancelled borders on the absurd. In case, no provision for its restoration has been made in the software, the same is not the fault of the petitioner […]
Cash credit account cannot be attached provisionally by virtue of power under Section 83 of the Act. We are of the view that the provisional attachment of the cash credit account bearing No.510044021166 maintained with the Kotak Bank is not sustainable in law.
Explore the Allahabad High Court judgment on Anandeshwar Traders vs State of U.P. regarding e-way bill cancellation, transportation timelines, and additional evidence in tax matters.
Nowrangroy Agro Private Limited Vs Union of India (Calcutta High Court) The officer holding the enquiry shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately thereafter without detaining him for recording any evidence. The officer shall make a full study of the documents so produced on 29th […]
Since complainant was neither Registrar of companies nor a shareholder of the company or a person authorized by the Central Government to file the complaint, therefore, the complaint was dismissed as no other person can initiate any criminal proceeding against a company for the offence committed under the Act of 2013 .
Dimension Data India Private Ltd. Vs Commissioner of Customs And Anr. (Bombay High Court) The expression “mistake” appearing in section 154 of the Customs Act may be defined as something done unintendedly or through inadvertence. The section itself says that the error in any decision or order should be due to any accidental slip or […]
Himanshu Infraprojects Pvt. Ltd. Vs Commissioner, Central Goods & Services Tax (Punjab & Haryana High Court) In the present case Section 83 order was passed by the Assistant Commissioner. As per the counsel for the respondents the order itself reveals that it was passed with the consent of the Commissioner. However, this would not be […]
