Skillstech Services Private Limited Vs Registrar, National Company Law Tribunal (Delhi High Court) The case of the Petitioner is that the Registrar of the NCLT has failed to even list the Petitioner’s matter before the appropriate bench of NCLT, on the ground that the threshold of the pecuniary jurisdiction of the NCLT has now been […]
At this stage, we may only observe that the CBDT may consider issuing an appropriate circular taking a lenient view as regards the consequences of late filing of the Tax Audit Reports as provided under Section 271B of the Act. We leave it to the better discretion of the CBDT in this regard.
Where the implication of a person was for a non-bailable offence, he could apply for anticipatory bail. If the applicant cooperated with the inquiry, there was no requirement of his arrest. Assessee was having his own address of residence and business. He could give surety ensuring his appearance. Therefore, he deserved to be granted limited protection for the purpose of conclusion of inquiry by the Proper Officer. Thus, Allahabad High Court granted the anticipatory bail to a person alleged of GST evasion to the tune of Rs.100 Crores.
Commissioner of Customs Vs Aditya Birla Nuvo Ltd. (Karnataka High Court) Conclusion: Imported material could be disposed of or utilized in any manner including local sale once the export obligations were fulfilled and the only requirement as per condition No.(vii) was that such inputs should not be sold or transferred in the market. In other words, […]
Tripura Ispat Vs Union of India (Tripura High Court) We have briefly touched on this difference in statutory scheme of the Central Excise Act against the Income Tax Act in order to drive home the point that if the department was desirous of pursuing the question of leviability of education and higher education cess when […]
Har Kishan Vs President Secretariatt (Delhi High Court) On a query from the Petitioner, it is revealed that the Petitioner’s daughter had also applied for an appointment as Multi-Tasking Staff, in the Presidential Estate, Rashtrapati Bhawan. However, this fact does not find any mention in the present writ petition. A perusal of the writ petition […]
Sanjiv Madhusudan Shah Vs Assistant Commissioner of Central and Service Tax and Ors. (Bombay High Court) Challenge made in this writ petition is to the notice to show cause cum demand issued by the Assistant Commissioner of Central Goods and Services Tax (CGST), Mumbai West dated 28.12.2020 seeking to levy service tax upon the petitioner […]
Writ Court was not to be ordinarily approached in detention cases where effective alternate remedies by way of provisional clearance, and appeal thereafter, were provided against alleged arbitrary/illegal detention orders.
Paypal Payments Private Limited Vs Financial Intelligence Unit India (Delhi High Court) The Petitioner in the present petition challenges the impugned order dated 17th December, 2020, passed by the Director, Financial Intelligence Unit-India, Ministry of Finance, Government of India. By the impugned order, the Petitioner has been held to be a ‘reporting entity’ and a […]
Read about the court’s inquiry order in Ansari Construction vs Additional Commissioner GST (Appeals) case. System responsibility for harassment, liability fixation awaited
