Chhattisgarh High Court

HC admits appeal against non-allowance by GST portal of Interest against ITC

Vandana Global Ltd. Vs Principal Commissioner Central GST & ors. (Chhattisgarh High Court)

Learned counsel for the petitioner would submit that interest on the delayed payment has been levied, petitioner is entitled to adjust the same for input tax credit and can be paid in cash, however GST portal do not allow the same unless and until entire cash is paid....

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Prosecution for tax evasion not sustainable if Penalty been deleted

M/s. System India Castings Vs Pr. CIT (Chhattisgarh High Court)

M/s System India Castings Vs Pr. CIT (Chhattisgarh High Court) It was mentioned that the assessee has preferred an Appeal against the penalty order before the CIT (Appeals), Raipur, which is pending for decision. When the CIT (Appeals) heard the appeal preferred by the assessee on merits, it reached to the conclusion that the petitioner [...

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State actions are also governed by doctrine of promissory estoppel

Yashdeep Singh Saini Vs Naya Raipur Development Authority (Chhattisgarh High Court)

Yashdeep Singh Saini Vs Naya Raipur Development Authority (Chhattisgarh High Court) At the first instance, it will show that the petitioners’ land were acquired by the respondents. It has to be born in mind that the said acquisition was not as like of a general contract of a sale & purchase on free will of […]...

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Court-fees depends on relief claimed not on value of property: HC

Smt. Neelam Dagla Vs Sarwan Gond (Chhattisgarh High Court)

For the purpose of injunction, the value of property would not be a criteria for valuation. In order to assess the valuation of plaint, the relief clause has to be seen. In a case where the fixed court fee is payable according to Schedule-II of Article 17 of the Court Fees Act for relief of declaration, that would be the value for the pur...

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Negotiable Instrument Act covers not only debt but also covers Later Liability

Madan Tiwari Vs Yashwant Kumar Sahu (Chhattisgarh High Court)

Madan Tiwari Vs State of Chhattisgarh (Chhattisgarh High Court) Purport of the special law under the Negotiable Instruments Act is to ensure that the promise to pay is abided by the person so promising. The provision under Section 139 of the NI Act is that it shall be presumed that the holder of a cheque […]...

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Condonation of 253 days delay in filing appeal not allowed for demise of mother when business was going on

M/s. Brandavan Food Products Vs Commissioner (Appeals) (Chhattisgarh High Court)

Delay of 253 days in filing appeal before CIT(A) due to extraordinary situation such as facing of marital dispute by his daughter,  demise of the mother could not be considered when assessee was carrying on the commercial activities/business during the relevant period....

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Rule of Merit cannot be compromised & obstructed by unreasonable time schedule for admission.

Rajiv Pratap Singh Vs Guru Ghasidas Vishwavidyalaya (Chhattisgarh High Court)

Rajiv Pratap Singh Vs Guru Ghasidas Vishwavidyalaya (Chhattisgarh High Court) The Supreme Court in case of Asha v. Pt. B.D. Sharma University of Health Sciences and others (supra) has held that if the rule of merit is defeated by inefficiency, inaccuracy or improper method of admission, then it can be interfered and otherwise it would [&h...

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Laying of underground cable by mobile service provider is exigible to property tax

M/s Bharti Airtel Limited Vs State Of Chhattisgarh (Chhatisgarh High Court)

Laying of underground cable by the mobile service provider is exigible to property tax being a levy for use of land for laying of cable and not on cable itself. ...

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Tendu Leaves, Not A Minor Forest Produce, Vat Payable @25%

State of Chhattisgarh Vs M/s Shobha Enterprises (Chhattisgarh High Court)

Tendu leaves has separate entry, wherein, VAT is payable @25% and the same cannot be clubbed in general entry ‘minor forest produce’ for availment of reduced rate exemption notification....

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A civil Court does not grant leave to file another suit

Jagannath Dey Vs Mrinal Mallik S/o Gourchandra Mallik (High court Chhattisgarh)

Jagannath Dey Vs Mrinal Mallik S/o Gourchandra Mallik (High court Chhattisgarh) 1. Learned counsel appearing for the appellant would seek permission of the Court to withdraw this appeal with liberty to move a fresh suit under the provisions of the Guardians and Wards Act, 1890 seeking custody of the minor. 2. In Shiv Kumar Sharma v [&hel...

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