Chhattisgarh High Court

Refer issue of granting time to file Transitional credit claim to GST council

Dhamtari Krishi Kendra Vs Union of India (Chhattisgarh High Court)

Dhamtari Krishi Kendra Vs Union of India (Chhattisgarh High Court) The Chhattisgarh High Court has asked the local GST Commissioner to refer the matter of granting more time to file claim for transitional credit to those assessees who could not do it in time due to technical glitches to the GST Council. Under the GST […]...

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HC differentiate between ‘Resignation’ & ‘Voluntary Retirement’

Asha Ram Suryavanshi Vs Chhattisgarh Gramin Bank (Chhattisgarh High Court)

Asha Ram Suryavanshi Vs Chhattisgarh Gramin Bank (Chhattisgarh High Court) There is a clear distinction between the term ‘Resignation’ and ‘Voluntary Retirement’. The reasons in the application for voluntary retirement cannot be construed by the management of it being an application for resignation from service. Th...

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Provisional Attachment Order to safeguard from creation of third party interest was justified

Tulsiram Vs ACIT (Chhattisgarh High Court)

The issue under consideration is whether the Provisional Order of Attachment for Pending Adjudication is justified in law?...

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Mandatory Deposit of 20% of Tax liability is must for filing VAT appeal before Tribunal

Shivshankar Solvent Extraction Private Limited Vs Commissioner, Commercial Tax Civil Lines (Chhattisgarh High Court)

Shivshankar Solvent Extraction Private Limited Vs Commissioner, Commercial Tax Civil Lines (Chhattisgarh High Court) The issue under consideration is whether High Court can give relaxation from mandatory deposit of tax u/s Section 48(4)(ii) before filing appeal in front of Tribunal? Appellant is registered under VAT. Suo-Moto proceedings ...

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No detention of goods under GST for undervaluation in invoice

K. P. Sugandh Ltd. Vs State Of Chhattisgarh (Chhatisgarh High Court)

Under valuation of a good in the invoice could not be a ground for detention of the goods and vehicle for a proceeding to be drawn under Section 129 of the Central Goods and Service Tax Act, 2017 read with Rule 138 of the Central Goods and Service Tax Rules, 2017....

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State is employer under Gratuity Act for teachers/employees of aided educational institutions

Ambika Mission Boys Middle School Vs State of Chhattisgarh (Chhattisgarh High Court)

Ambika Mission Boys Middle School Vs State of Chhattisgarh (Chhattisgarh High Court) (i) The State would be employer within the definition of Payment of Gratuity Act, 1972 for the teachers/employees of aided educational institutions. (ii) There cannot be unjustified classification between the two classes of teachers/employees for payment ...

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HC directs payment of Development / Environmental Cess at increased rate till disposal of Appeal by SC

Nuvuco Vistas Corporation Limited  Vs State of Chhattisgarh (Chhattisgarh High Court)

The Petitioner herein accordingly is directed to continue depositing the Cess amount as per revised rate under protest as they have been doing in the past. The said deposit would be subject to the outcome of the Civil Appeals by the Honble Supreme Court....

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Proceeding against issue of Fake Invoice to illegally avail ITC not hit by Limitation under Section 6(2)(1)(b) of CGST Act 2017

Dadhichi Iron And Steel Pvt. Ltd. Vs Chhattisgarh GST (Chhattisgarh High Court)

This Court does not find any substance in the arguments of the petitioner, when they say that the investigation and the proceedings now initiated is one, which hit by Section 6(2)(1)(b) of the CGST Act of 2017. What has also to be appreciated is the fact that there is a clear distinction between a proceeding drawn for the demand of tax ev...

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Delay in filling TRAN-1- Benefit cannot be extended if no effort made by Appellant to file

Jagadamba Hardware Stores Vs Union of India (Chhattisgarh High Court)

In the given case the relief sought for by the petitioner in the present writ petition is for issuance of a writ to the respondents granting permission to the petitioner to submit TRAN-1 form electronically by opening electronic portal or in the alternative allow the petitioner to tender the form manually and thereafter the petitioner's c...

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Prospective accused has no right of hearing before registration of FIR

Dhananjay Kumar Vs State of Chhattisgarh (Chhattisgarh High Court)

Prospective accused has no right of hearing before registration of FIR and investigation by the police officer or before the Court including the writ Court, therefore, in a writ petition seeking direction for registration of FIR and investigation into a cognizable offence, the prospective accused is neither necessary nor a proper party....

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