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Chhattisgarh High Court

Declared absconder entitled to anticipatory bail if section 82 CrPC not followed

August 20, 2020 14895 Views 0 comment Print

Suresh Chandra Khandelwal Vs State of Chhattisgarh (Chhattisgarh High Court) Procedure prescribed u/S 82 CrPC not followed before declaring an accused absconder. Such accused is not disentitled for availing benefit of anticipatory bail u/S 438 CrPC. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. The applicant has preferred this application under Section 438 of […]

Refer issue of granting time to file Transitional credit claim to GST council

July 17, 2020 948 Views 2 comments Print

Dhamtari Krishi Kendra Vs Union of India (Chhattisgarh High Court) The Chhattisgarh High Court has asked the local GST Commissioner to refer the matter of granting more time to file claim for transitional credit to those assessees who could not do it in time due to technical glitches to the GST Council. Under the GST […]

Municipality or Panchayat cannot Increase Terminal Tax Rate of transportation of Coal

July 17, 2020 1428 Views 0 comment Print

whether Municipal Corporation/Municipal Council or the Nagar Panchayat are empowered to increasing the rate of Terminal Tax imposed upon the transportation of coal?

Approver who has been granted pardon U/s. 306(1) of CrPC can be released on bail

July 15, 2020 20391 Views 0 comment Print

Rajkumar Sahu Vs State of Chhattisgarh (Chhattisgarh High Court) Approver who has been granted pardon under Section 306(1) of the CrPC can be released on bail in exercise of inherent jurisdiction under Section 482 of the CrPC. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. Proceedings of this matter were taken for final hearing […]

Cognizance of Section 188 offence of IPC cannot be taken on the basis of police report

July 14, 2020 4491 Views 0 comment Print

State of Chhattisgarh Vs Rikki Sahu (Chhattisgarh High Court) Offence under Section 188 of the IPC can be taken cognizance of by the learned Magistrate under Section 190 of the CrPC except in accordance with Section 195(1)(a)(i) of the CrPC and unless complaint in writing is filed by the concerned public officer, on the basis […]

HC differentiate between ‘Resignation’ & ‘Voluntary Retirement’

June 26, 2020 18159 Views 2 comments Print

Asha Ram Suryavanshi Vs Chhattisgarh Gramin Bank (Chhattisgarh High Court) There is a clear distinction between the term ‘Resignation’ and ‘Voluntary Retirement’. The reasons in the application for voluntary retirement cannot be construed by the management of it being an application for resignation from service. The management/employer cannot give its own interpretation to an application […]

Provisional Attachment Order to safeguard from creation of third party interest was justified

June 4, 2020 1203 Views 0 comment Print

The issue under consideration is whether the Provisional Order of Attachment for Pending Adjudication is justified in law?

Mandatory Deposit of 20% of Tax liability is must for filing VAT appeal before Tribunal

May 26, 2020 8523 Views 0 comment Print

Shivshankar Solvent Extraction Private Limited Vs Commissioner, Commercial Tax Civil Lines (Chhattisgarh High Court) The issue under consideration is whether High Court can give relaxation from mandatory deposit of tax u/s Section 48(4)(ii) before filing appeal in front of Tribunal? Appellant is registered under VAT. Suo-Moto proceedings were initiated by Commissioner. In the proceeding F-form […]

No detention of goods & vehicle on value of goods being less than MRP

March 16, 2020 2199 Views 0 comment Print

Chhattisgarh High Court observed that, under valuation of a goods in the invoice cannot be a ground for detention of the goods and vehicle for a proceeding to be drawn under Section 129 of the Central Goods and Services Tax Act, 2017 (

No detention of goods under GST for undervaluation in invoice

March 16, 2020 12660 Views 1 comment Print

Under valuation of a good in the invoice could not be a ground for detention of the goods and vehicle for a proceeding to be drawn under Section 129 of the Central Goods and Service Tax Act, 2017 read with Rule 138 of the Central Goods and Service Tax Rules, 2017.

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