Chhattisgarh High Court

Frooti is beverage chargeable to Entry Tax @ 2% in Chhattisgarh

Mr. P. M. Choudhary, Senior Advocate Vs. Mr. Anand Dadariya, Deputy Govt. Advocate (Chhattisgarh High Court)

The petitioners cannot be allowed to make separate entry when frooti is covered within the specific entry and residuary entry cannot be resorted into. In the considered opinion of this Court, both the authorities are absolutely justified in holding that frooti is a product covered by Entry 14 of Schedule II of the Chhattisgarh Entry Tax A...

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Conduct of arbitral proceeding should speak itself to draw inference of impartiality

Col. J.P.S. Yadav Vs South Eastern Coalfields Limited (High Court Chhatisgarh)

Col. J.P.S. Yadav Vs South Eastern Coalfields Limited (High Court Chhatisgarh) Consequently, evaluating the facts, the finding that the notices were sent under the camouflage cover of SECL concealing the name of the sole arbitrator on 20.9.1993 and 28.10.1993 would be important. Further, the Court held that no service was affected to ...

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School cannot fail a student till Class VIII; School should ensure attendance of student

Master Vatsal Khakhariya Vs State of Chhattisgarh (Chhattisgarh High Court)

Right to education up to the age of 14 years is guaranteed as fundamental right under Article 21A of the Constitution of India and a student cannot be failed up to 8th Class....

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Personal information like T.A. bill cannot be directed to be given under RTI Act, 2005

Chhattisgarh Board of Secondary Education Vs Public Information Officer (Chhattisgarh High Court)

Personal information like T.A. bill etc. cannot be directed to be given under the Right to Information Act, 2005 in view of Section 8(1)(j) of the said Act....

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Application for restoration should not be decided only on technical approach

Raghunath Manjhiwar Vs Ghanshyam Gupta (Chhattisgarh High Court)

When the applications are filed to restore the same, the Courts are expected to look into the matter not only in the technical angle but also it needs blending of humanity looking to the nature of the case for which the restoration is sought. Otherwise the Court would start emitting danger signals....

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Lok Adalat cannot adjudicate a lis on merit except settlement

M/s K.K. Distributors 486 Vs State of Chhattisgarh (Chhattisgarh High Court)

Learned counsel for the petitioners submits that the Lok Adalat could not have passed the order on merits and should have been referred the case to the Regular Court for adjudication and if the orders are passed thereafter the substantial right of the petitioner would have been affected, therefore, the impugned order dated 09.09.2017 be s...

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Chhattisgarh VAT: SCN issued after three calendar years from the date of Original Assessment Order are invalid

M/s Kishan Lal Vs Additional Commissioner Of Commercial Tax (Chhattisgarh High Court)

M/s Kishan Lal Vs Additional Commissioner Of Commercial Tax (Chhattisgarh High Court) In the proviso (a) to sub-section (3) of Section 49 of the VAT Act an embargo has been created for the purpose that no proceeding initiating suo motu revision under Section 49 (3) shall be initiated after the expiry of three calendar years […]...

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HC directs Municipal Corporation, Raipur to Consider GST reimbursement application as per law

Natthani Infrastructures Vs State of Chhattisgarh (Chhattisgarh High Court)

Natthani Infrastructures Vs State of Chhattisgarh (Chhattisgarh High Court) 1. Learned counsel appearing for the petitioner would submit that petitioner has made an application on 05.04.2018 before the respondent authorities for reimbursement of additional Goods and Services Tax (GST) liability on civil contract and work order issued pri...

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HC reminds Bar Council of Its Duties and allowed income tax exemption U/s. 10(23A)

State Bar Council of Chhattisgarh Vs Commissioner of Income Tax (Chhattisgarh High Court)

It was held that The State Bar Council of Chhattisgarh is entitled for income tax exemption under Section 10(23A) of the Income Tax Act, 1961 with effect from 1-11-2000 (from the date of constitution of the Council)....

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Reassessment Proceeding initiated after 6 years is not valid; Department must prove dispatch of notice

M/s Ardent Steel Limited, Vs ACIT (Chhattisgarh High Court)

After issuing notice and after due dispatch, it must be placed in hands of the serving officer like the post office by speed post or by registered post etc., by which the officer issuing notice may not have control over the said notice after issuance of the said notice. It must be properly stamped and issued on the correct address to whom...

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