Ashok Kumar Agrawal Vs Union of India (Chhattisgarh High Court) It is submitted that on the date i.e. on 28.06.2021 when the notice under Section 148 of the Income Tax Act is issued, the power to issue the notice was preceded with a new provision of law and thereby Section 148 is to read with […]
Palak Khatuja Vs Union Of India (Chhattisgarh High Court) 1. The time for issuance of notice under Section 148, the end date was initially extended uptill on 30th day of April 2021 and subsequently again by notification dated 27th April, 2021 the time limit of 30th day of April 2021 was further extended up till […]
Cheema Local Carrier & Construction Vs Assistant Commissioner SGST (Chhattisgarh High Court) Petitioner has filed the current writ petition challenging three issues: Provisional attachment of bank account, Cancellation of registration certificate under Goods and Services Tax (GST); and Input Tax Credit (ITC) being blocked. The Petitioner contended that Rule 21 of the Central Goods and […]
Vijay Baid Vs Assistant Director (Chhattisgarh High Court) From perusal of Section 135 of the Act, 1962, it is evident that the punishment for committing offence under Section 135 of the Act, 1962, is upto seven years. Learned counsel for the petitioners relying upon the provisions of this Act, would submit that as per Section […]
The Hon’ble High Court in present facts of the case after interpreting the word ‘may’ have held that granting of 20% compensation under Section 143A of the Negotiable Instruments Act, 1881 is totally valid as the said provision is not discretionary in nature.
M/s. Bharat Aluminium Company limited Vs Union of India and others (Chhattisgarh High Court) Learned counsel for the petitioner would submit that the notice was served on petitioner vide Annexure P-1 dated 01.07.202020 wherein an Input Tax Credit as claimed by the petitioner was 95464.59 lakhs and 2A GST, ITC Form was of 86606.67 in […]
M/s Aman Auto Vs State of Chhattisgarh (Chhattisgarh High Court) The Supreme Court in ALD Automotive Pvt. Ltd., 2019 SCC 225 (supra) while dealing with the input tax credit held that the condition under which the concession and benefit is given is always to be strictly construed. It further held that in the event it […]
Registration of FIR against assessee for offence under Section 56 of the Act of 2005 was bad, as no FIR for the said non-cognizable offence could be registered and for offence under Section 56, only complaint could be filed by the specified authority / person named in Section 60(a)/(b), that too cognizance can be taken by the jurisdictional criminal court only if previous sanction has already been granted by the competent authority under Section 59 of the Act of 2005.
Tikeshwar Singh Vs State of Chhattisgarh (Chhattisgarh High Court) Vehicle seized for commission of offence under Section 20(b) of the Narcotic Drugs and Psychotropic Substances Act, 1985; interim custody can be granted under Section 451/457 of the Code of Criminal Procedure, 1973. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. This petition under Section […]
Radhe Shyam Khemka (dead) through legal representatives Vs Raju Yadav Alias Ram Kumar (Chhhattisgarh High Court) In the matter of Sakhichand Sahu and others v. Ishwar Dayal Sahu and others2, the Division Bench of the Patna High Court has clearly held that the period spent in prosecuting an application in revision before the Sessions Judge […]
