Chhattisgarh High Court held that impugned order is not sustainable as Show Cause Notice under Section 49 (3) is not stated to be issued nor placed on record by learned counsel for the State.
Nathuram Surendra Kumar Vs Union of India (Chhattisgarh High Court) Chhattisgarh High Court accepts Writ petition challenging the Vires of Section 16 (4) of CGST Act 2017 Heard Mr. Palash Soni, learned counsel, appearing for the petitioners. Also heard Mr. Ramakant Mishra, learned Assistant Solicitor General, appearing for the respondent No. 1, Mr. Gagan Tiwari, […]
Basudev Mittal Vs Union of India (Chhattisgarh High Court) It is alleged that the applicant has illegally availed Input Tax Credit of more than Rs.5,00,00,000/- by purchasing the goods from several suspicious and fake suppliers whose registration had already been cancelled. During search, it also came to the forefront that more than 700 vehicles, against […]
Bali Nagwanshi Vs State of Chhattisgarh (Chhattisgarh High Court) The main contention of the respondent State, respondent-BRPL and respondent- Union of India is this that the whole process for determination of compensation was based on fraud and criminal conspiracy, as out of numerous land oustees, only two of them, namely, Bali Nagwanshi and Neelima Belsariya […]
The applicant is in jail since 27th October, 2021 i.e. for more than 9 months. Appellant contended that it is settled law that in criminal jurisdiction, presumption of innocence has to be presumed. It is further submitted that in the GST portal, there is no system of cross-checking in their software for the traders who are wrongfully availing Input Tax Credit.
The applicant also in a fraudulent manner created records on the GST website and fabricated e-way bills and other documents. Therefore, the applicants do not deserve to be released on bail and the applications deserve to be rejected.
HC held that mere association with a terrorist organisation as a member or otherwise will not be sufficient to attract the offence under Section 38 unless the association is with intention to further its activities.
Case of the prosecution is that the applicant is a Chartered Accountant and Company Secretary engaged in the profession of teaching students who aspire to become Chartered Accountant. The complainant is the Managing Director of a Coaching Institute for CA and CS titled as J.K. Shah Education Private Limited.
Vijay Baid @ Vicky Vs Union of India (Chhattisgarh High Court) Learned counsel for the petitioner would submit that pursuant to arrest made by Directorate of Revenue Intelligence (DRI) on 01.05.2021 of two persons at Railway Station- Raipur, DRI further searched the house of petitioner on the same date and have seized gold bar, silver […]
Gold Bricks Infrastructures Pvt. Ltd. Vs Atit Agrawal (Chhattisgarh High Court) The order of the Appellate Tribunal is for appointment of Architect and make an inspection in respect of development carried out. The order further contains to decide the quantum of infrastructure/ user charges in absence of agreement and thereafter to decide the modus of […]
