Chhattisgarh High Court

No bail to assessee for alleged of wrongful availment of ITC by fictitious transactions

Paritosh Kumar Singh Vs State Of Chhattisgarh (Chhattisgarh High Court)

Assessee who alleged of wrongful availment of Input Tax Credit (ITC) on the basis of fictitious transactions worth Rs. 258 Crores was not entitled to get default bail as the complaint had been filed within 60 days of their arrest which was within the time prescribed for filing of complaint to entitle or disentitle the accused persons for ...

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HC upheld validity of Section 148 Notice issued after 31.3.2021

Ashok Kumar Agrawal Vs Union of India (Chhattisgarh High Court)

Ashok Kumar Agrawal Vs Union of India (Chhattisgarh High Court) It is submitted that on the date i.e. on 28.06.2021 when the notice under Section 148 of the Income Tax Act is issued, the power to issue the notice was preceded with a new provision of law and thereby Section 148 is to read with […]...

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HC upheld validity of section 148 notices issued between 01.04.2021 to 30.06.2021 without following section 148A procedure

Palak Khatuja Vs Union Of India (Chhattisgarh High Court)

Palak Khatuja Vs Union Of India (Chhattisgarh High Court) 1. The time for issuance of notice under Section 148, the end date was initially extended uptill on 30th day of April 2021 and subsequently again by notification dated 27th April, 2021 the time limit of 30th day of April 2021 was further extended up till […]...

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Lack of opportunity of hearing results in stay of Bank Attachment & Cancellation of Registration

Cheema Local Carrier & Construction Vs Assistant Commissioner SGST (Chhattisgarh High Court)

Cheema Local Carrier & Construction Vs Assistant Commissioner SGST (Chhattisgarh High Court)  Petitioner has filed the current writ petition challenging three issues: Provisional attachment of bank account, Cancellation of registration certificate under Goods and Services Tax (GST); and Input Tax Credit (ITC) being blocked. The Petit...

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HC denies Bail to alleged Habitual Offender of Smuggling Gold & Silver

Vijay Baid Vs Assistant Director (Chhattisgarh High Court)

Vijay Baid Vs Assistant Director (Chhattisgarh High Court) From perusal of Section 135 of the Act, 1962, it is evident that the punishment for committing offence under Section 135 of the Act, 1962, is upto seven years. Learned counsel for the petitioners relying upon the provisions of this Act, would submit that as per Section […]...

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NI Act: Word ‘may’ used in Section 143A is directory in nature & not discretionary

Rajesh Soni Vs Mukesh Verma (Chhattisgarh High Court)

The Hon’ble High Court in present facts of the case after interpreting the word ‘may’ have held that granting of 20% compensation under Section 143A of the Negotiable Instruments Act, 1881 is totally valid as the said provision is not discretionary in nature....

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HC Stays order denying ITC due to GSTR 2A/3B mismatch

Bharat Aluminium Company limited Vs Union of India and others (Chhattisgarh High Court)

M/s. Bharat Aluminium Company limited Vs Union of India and others (Chhattisgarh High Court) Learned counsel for the petitioner would submit that the notice was served on petitioner vide Annexure P-1 dated 01.07.202020 wherein an Input Tax Credit as claimed by the petitioner was 95464.59 lakhs and 2A GST, ITC Form was of 86606.67 in [&hel...

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Chhattisgarh VAT: ITC can be claimed only within Stipulated Timeline

M/s Aman Auto Vs State of Chhattisgarh (Chhattisgarh High Court at Bilaspur)

M/s Aman Auto Vs State of Chhattisgarh (Chhattisgarh High Court)  The Supreme Court in ALD Automotive Pvt. Ltd., 2019 SCC 225 (supra) while dealing with the input tax credit held that the condition under which the concession and benefit is given is always to be strictly construed. It further held that in the event it […]...

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HC: No FIR could be registered against offence u/s 56 of Disaster Management Act, 2005

Dr. Santosh Kumar Patel Vs State of Chhattisgarh (Chhattisgarh High Court)

Registration of FIR against assessee for offence under Section 56 of the Act of 2005 was bad, as no FIR for the said non-cognizable offence could be registered and for offence under Section 56, only complaint could be filed by the specified authority / person named in Section 60(a)/(b), that too cognizance can be taken by the jurisdiction...

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Interim custody of Vehicle seized for offence under NDPS Act can be granted

Tikeshwar Singh Vs State of Chhattisgarh (Chhattisgarh High Court)

Tikeshwar Singh Vs State of Chhattisgarh (Chhattisgarh High Court) Vehicle seized for commission of offence under Section 20(b) of the Narcotic Drugs and Psychotropic Substances Act, 1985; interim custody can be granted under Section 451/457 of the Code of Criminal Procedure, 1973. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. This peti...

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