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Non-proper Officer could not make GST Investigation, Search, Seizure and Arrest on Tax Evasion on borrowed satisfaction

January 6, 2025 1920 Views 0 comment Print

They argued that, based on this ruling, despite the investigation, search, and seizure being conducted by an improper officer, the evidence could still be used, and the show cause notice issued by a proper officer should not be set aside.

Bombay HC upholds reinstatement with 50% back wages for terminated worker

January 6, 2025 1470 Views 0 comment Print

Bombay High Court upholds reinstatement with 50% back wages for terminated worker, ruling on employer-employee relationship and labor court jurisdiction.

Individual Workmen Cannot Seek Regularization Without Union Support

January 6, 2025 1275 Views 0 comment Print

Karnataka HC rules on individual workman’s dispute for regularization under Industrial Disputes Act. Tata Advanced System Ltd. challenges order of reference.

Refund for unutilized ITC was not allowed except in specific circumstances u/s 54 of CGST

January 6, 2025 909 Views 0 comment Print

The blocking and unblocking of ITC by the SGST authorities between 20.03.2021 and 07.07.2021 were not subject matter of any litigation where the issue of legality or correctness of such blocking was determined.

Employer liable to pay damages for delay in transfer of EPF accumulations by Board of Trustees

January 5, 2025 1800 Views 0 comment Print

The Calcutta High Court reviewed a writ petition from Paschim Banga Gramin Bank, challenging a Section 14B order under the Employees Provident Fund Act.

Pre-Deposit via Electronic Cash Ledger for Service Tax Valid: Bombay HC

January 4, 2025 906 Views 0 comment Print

The Bombay High Court ruled on the validity of pre-deposits made through electronic cash ledgers under Section 83 of the Finance Act, 1994. Key legal issues resolved.

10% pre-deposit required for further hearing on under declaration of Ineligible GST ITC

January 4, 2025 1695 Views 0 comment Print

Assessee’s petition against the under declaration of ineligible Input Tax Credit ( ITC ) would be heard when assessee would deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order.

Failure to respond to SCN but found correct on inspection: Delhi HC directed for fresh order

January 3, 2025 789 Views 0 comment Print

In a recent ruling Delhi HC quashed the order cancelling the registration of CGST after considering the report of GST-Inspector who observed that he firm was in fact functioning at the registered place of business and that sufficient stocks of goods had also been maintained.

Refusing petitioner as deemed owner without looking into online record through GISTIN not sustainable-Allahabad HC

January 3, 2025 843 Views 0 comment Print

Writ petitions are filed challenging the order under Section 129(3) of the UPGST by which the claim of the ownership of the petitioner on the goods detained has been rejected and the same has been passed in the name of the driver of the vehicle.

EPF Appellate Tribunal Can Stay Orders Passed by Authorities Under EPF Act

January 3, 2025 1749 Views 0 comment Print

Allahabad High Court dismisses Patton Logistics’ petition challenging EPF Appellate Tribunal’s stay order, emphasizing the tribunal’s power to impose conditions.

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