The Court closed the tax appeal after noting that the Department’s revised 2024 circular increased the High Court filing limit to ₹2 crore, while the case involved a lower tax effect.
Chhattisgarh HC directs Adjudicating Authority to hear objections on imported goods detained due to alleged BIS certification and labeling defects.
Court rules that statements recorded under Section 133A during survey proceedings have no evidentiary value, invalidating additions for excess stock and cash.
The High Court directs the Tehsildar to take physical possession of secured assets under Section 14 of SARFAESI Act after prolonged delay, emphasizing the statutory time limits.
Court confirms that income from resale of immovable property is taxable under Finance Act 1994. Extended limitation period and penalties remain valid.
Chhattisgarh High Court held that petition seeking release/reimbursement of GST cannot be entertained since relief of compensations sought is contingent upon the resolution of the disputed question of facts raised, and these questions cannot be adjudicated under Article 226 of the Constitution of India.
Chhattisgarh High Court dismissed Revenue’s appeal, ruling that an existing and operational registration under Section 12AA makes grant of Section 80G approval mandatory. The court held that once 12AA status is granted, further inquiry into application for 80G is unnecessary, citing Supreme Court precedent.
The High Court set aside the GST Department’s order attaching payments due to a contractor, holding that no reasons or legal provisions were cited. The Court emphasized compliance with Supreme Court guidelines on provisional attachment.
Chhattisgarh High Court held that petition u/s. 528 of Bharatiya Nagarik Suraksha Sanhita filed by Chaitanya Baghel seeking quashing of illegal arrest in the matter of money laundering linked to Liquor Scam is dismissed as grounds raised are procedural lapses not amounting to illegality.
HC granted regular bail to director accused of availing fake input tax credit of ₹23.06 crore, noting that assessment was pending and purpose of the Act is revenue recovery, not punitive detention.
