Section 148 notice is quashed solely on the ground that the impugned notice was issued in the name of non-existing company
CGST authority concerned to restore the petitioner’s registration and open the portal for a period of 15 days from date to enable the petitioner to make the payment of revenue due if any by the respondent authority concerned within 31st March, 2023.
Dispose of representation of petitioner in accordance with law and by passing a reasoned and speaking after giving opportunity of hearing.
Provide relevant documents indicating basis for order of transfer of petitioner’s file and provide opportunity to file further objection : HC
This is not a case where the petitioner has approached this writ court immediately after getting notice under Section 148A(b) of the Act or after passing the order under Section 148A(d) of the Act
Petitioner prays for relief of granting installment in payment of revenue dues in question under the relevant provisions of GST Act
Calcutta High Court held that Tribunal duly examined the terms and conditions of the agreement and found that warranty clause is in-built. Accordingly, provision of warranty is duly allowable.
LCL Logistix India Private Limited Vs Union Of India And ANR. (Calcutta High Court) This intra-Court appeal filed by the appellant/writ petitioner is directed against the order dated 19th January, 2017 in WP No.3 of 2017. In the said writ petition, the appellant had challenged the order passed by the Commissioner, Service Tax (ii), Commissionerate, […]
Impugned notice is quashed as it was issued in the name of non-existing company in spite of revenue having notice & knowledge of non-existence of such Company.
Sondeep Paul Vs Union of India & Ors. (Calcutta High Court) The writ petition has been filed alleging inaction of the West Bengal State Rural Development Agency (in short ‘WBSRDA’), which is an agency under the department of Panchayat and Rural Development. The petitioner is granted liberty to incorporate the State of West Bengal through […]
