Explore the legal implications of provisional property attachment in GST inquiry. Gujarat High Court decision on GST DRC-22 order. Expert analysis by Mr. Avinash Podar.
Meenakshi Trendz through Its Partner Ratan Kumar Saraf Vs State of Gujarat (Gujarat High Court) Section 83 talks about the opinion which is necessary to be formed for the purpose of protecting the interest of the government revenue. Any opinion of the authority to be formed is not subject to objective test. The language leaves […]
Khushi Sarees Vs State of Gujarat (Gujarat High Court) Section 83 talks about the opinion which is necessary to be formed for the purpose of protecting the interest of the government revenue. Any opinion of the authority to be formed is not subject to objective test. The language leaves no room for the relevance of an official examination as […]
The issue under consideration is appellant seeks suspension of sentence awarded by Trial Court for 4 years for the offence punishable under Section 9 of Prevention of Corruption Act, 1988.
Muhammed Kochukudiyil Ishabeevi Alias Isha Shaefi Proprietress Nadiya Timbers Vs State Tax Officer (Intelligence) (Kerala High Court) Contention of the petitioner that she should be exempted from the requirement of paying interest and penalty while availing the option of payment of tax for the purposes of avoiding the show cause notice cannot be accepted. The […]
Hind Kamgar Sanghatana Vs. State of Maharashtra (Bombay High Court) Payment of due wages to a workman is a statutory right under section 5 of the Payment of Wages Act & is a fundamental right of a worker under Article 21 of the Constitution. Financial difficulties of employer cannot be a ground for non-payment or […]
Maansarovar Motors Private Ltd. Vs Assistant Commissioner (Madras High Court) Conclusion: Every person who is liable to pay tax in terms of the Act shall remit the tax either in cash or by way of adjustment of credit available in the Input Tax Credit (ITC) register. Where delay is made in remitting the tax, no […]
The Hon’ble Delhi High Court in National Highways Authority of India v. Sahakar Global Ltd. [O.M.P. (COMM) No. 486 of 2020 decided on September 29, 2020], dismissed the petition and refused to interfere with the arbitral award passed by the Arbitrator to pay the compensation for loss generated in revenue triggered by the reduced toll […]
The issue under consideration is whether the best judgement assessment can be set aside by filing revised return beyond specified time period?
Mahadev Trading Company Vs Union of India (Gujarat High Court) Perusal of the show cause notice indicates that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to […]
