Chhattisgarh High Court held that an application for extension of time by exporter to make exports beyond the period of 6 months was rejected by the department after more than 2 ½ years. Accordingly, exporters granted benefit of rebate of excise duty paid on excisable goods exported beyond time limit of 6 months.
Analyzing the High Court case, ACIT Vs Sun and Sun Inframetric Pvt. Ltd., focusing on the PCIT’s ability to exercise revisionary jurisdiction under Section 263.
Chhattisgarh High Court held that enhancement of fine amount u/s 419 & 420 of IPC exceeding the jurisdiction of the Magistrate by the appellate Court is not in accordance with law and the same is not sustainable.
Chhattisgarh High Court held that bail application filed u/s. 439 of Cr.P.C. rejected as the applicant is unable to satisfy twin conditions for the grant of bail under Section 45 of the PMLA, 2002.
The Chhattisgarh High Court granted interim relief to Sri Balaji Metals And Minerals Pvt. Ltd. in its case against Union of India regarding GST input tax credit. The Court directed no further adverse orders against the company until the next hearing.
In Gordhandas Gobindram Vs State of Chhattisgarh, the Chhattisgarh High Court rules that additional tax liability incurred due to the implementation of GST will be reimbursed to contractors.
Chhattisgarh High Court directs the Commissioner of Income Tax (Appeals) to decide on pending appeals of Gurdeep Singh Gill against Union Of India within a period of 90 days.
Chhattisgarh High Court held that waiver of mandatory pre-deposit under section 35-F of the Central Excise Act 1944 not accepted. However, alternative prayer to grant extension of time limit for pre-deposit accepted and three months further time is granted.
committed irregularity by not depositing GST in the account(s) of the Central and State Governments. Based upon which, the offence has been registered.
Chhattisgarh High Court directed works contractor involved in construction of road, bridges, tolls, etc. to make fresh claim showing difference of tax liability that was incurred at the time of submission of bids and excess tax paid in light of introduction of GST levying higher tax on works contract services.
