Sanjiv Kumar Mittal Vs Deputy Commissioner (TRC), CGST Commissionerate Delhi South & Ors. (Delhi High Court) SECTION 87(b)(i) OF THE FINANCE ACT PROVIDES FOR A GARNISHEE ORDER ONLY – i.e. PROVIDES FOR ATTACHMENT OF FUNDS OF AN ASSESSEE LYING WITH THIRD PARTIES. THERE IS NO PROVISION IN THE FINANCE ACT MAKING AN EX-DIRECTOR, EVEN IF […]
Principal Director, Income Tax Vs Rajiv Yaduvanshi (Delhi High Court) Moreover, in cases pertaining to Tax evasion petitions like the present case, this Court also exercises its powers sparingly and it is a well-settled principle that only the broad outcome of the Tax evasion petition may be communicated to the complainant, that too upon culmination […]
Vianaar Homes Private Limited Vs Assistant Commissioner CGST (Delhi High Court) Conclusion: Authorities had power under Section 174(2)(e) of the CGST Act, 2017 to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. under Rule 5A of the Service Tax Rules. Held: Assessee-company was engaged in the business of construction of residential complexes since its […]
Parnika Commercial And Estates Private Ltd. Vs Union of India (Delhi High Court) Bu this writ Petitioner had sought a declaration that the liability to pay interest under Section 50 of the Central Goods and Services Tax Act, 2017 is confined only to the net tax liability and no interest is payable on the available […]
The instant PIL is related to some of the mobile gaming apps, which allegedly facilitate online gambling, that have been referred to in the petition such as Adda52 Poker, PokerStars, Zynga Poker, Teen Patti Gold, Poker Rummy and Texas Hold’em Poker.
Lakshya Budhiraja Vs Union of India (Delhi High Court) The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed seeking a direction to the respondents to grant an opportunity of hearing […]
CFA Institute Vs Brickwork Finance Academy (Delhi High Court) Conclusion: High Court refused to grant an injunction against the Banking Financial Analyst (BFA) for the alleged infringement of Chartered Financial Analysts (CFA) registered mark as the class of customers who were likely to avail/pursue the courses of the either CFA or BFA would be capable […]
Neutron Steel Trading Pvt. Ltd. Vs Commissioner CGST (Delhi High Court) Petitioners have a remedy against the order of attachment by way of filing objection under sub-rule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017, this court would be reluctant to entertain these petitions under Article 226 of the Constitution […]
IKEA Trading (India) Pvt. Ltd. Vs. Commissioner of Trade and Tax (Delhi High Court) Facts- Appellant is engaged in local procurement and export of home furnishing products like carpets, dhurries, fabrics, plastic articles, lamps, soft toys. Appellant purchased products from a number of domestic vendors situated outside the state of Delhi against Form H. Such […]
Alibaba Nabibasha Vs Small farmers agri-busines Consortium & ORS (Delhi High Court) The Petitioner ceased to be the director of the respondent No. 2 with effect from 27th October 2010. The resignation of the petitioner was also notified to MCA. The cheques, totaling to INR 45 Lakhs, were issued on 31st December 2018 by respondent […]
