The Court rejected the anticipatory bail application as the applicant was absconding and implicated in a fraudulent lottery cybercrime. Bail was denied considering the nature of offences under IPC and IT Act.
The High Court held that the petitioner must pursue the appellate remedy under Section 112 of the CGST Act, declining to interfere with the ₹3.38 crore GST demand. The ruling emphasizes that writ jurisdiction cannot substitute statutory appeal mechanisms.
Chhattisgarh High Court held that TCS provisions covered under section 206C(1C) of the Income Tax Act doesn’t apply to amount of compounding fees/ fine that was recovered from illegal miners and transporters of minerals.
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.
