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Chhattisgarh High Court

NI Act: Word ‘may’ used in Section 143A is directory in nature & not discretionary

June 30, 2021 42702 Views 0 comment Print

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.

HC Stays order denying ITC due to GSTR 2A/3B mismatch

June 24, 2021 49776 Views 0 comment Print

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 […]

Chhattisgarh VAT: ITC can be claimed only within Stipulated Timeline

June 22, 2021 984 Views 0 comment Print

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 […]

HC: No FIR could be registered against offence u/s 56 of Disaster Management Act, 2005

December 14, 2020 4488 Views 0 comment Print

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.

Interim custody of Vehicle seized for offence under NDPS Act can be granted

December 11, 2020 28665 Views 0 comment Print

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 […]

Section 14 of Limitation Act not applicable to Criminal Proceedings

December 4, 2020 13470 Views 0 comment Print

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 […]

Stringent Bail conditions violates right of personal liberty of accused: HC

December 1, 2020 5499 Views 0 comment Print

Bhagwat Joshi @ Shankar Lal Joshi Vs State of Chhattisgarh (Chhattisgarh High Court) Condition for grant of bail should not be stringent, as it would violate accused right of personal liberty under Article 21 of the Constitution of India. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT “The delicate light of the law favours release […]

When equal opportunity in public employment is denied to a class it has to be substantiated by proper data & circumstances

November 8, 2020 918 Views 0 comment Print

Ayush Medical Association Vs State of Chhattisgarh (Chhattisgarh High Court) 1. Heard finally with the consent of both the parties as urgency was pressed upon the ground that the issue involved in both these petitions are relating to advertisement for appointments of Community Health Workers by training. Since the the facts and issue involved in […]

HC Grants Interim Relief to Class A Contractor from Being exposed to Recovery of Tax Demand

November 2, 2020 876 Views 0 comment Print

Chhattisgarh High Court Grants Interim Relief To Class A Contractor From Being Exposed To Recovery of Tax Demand under the VAT Act and Central Sales Tax Act .

Pension can not be withheld for indefinite period contrary to Section 9(4) of C.G. Civil Service (Pension) Rules, 1976

October 16, 2020 15414 Views 0 comment Print

Krishna Kumar Tiwari Vs State of Chhattisgarh (Chhattisgarh High Court) Pension can not be withheld for indefinite period contrary to Section 9(4) of C.G. Civil Service (Pension) Rules, 1976. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. Heard. 2. The grievance of the petitioner is that the petitioner is now aged about 80 years […]

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