Chogori India Retail Ltd Vs Union of India And Ors. (Delhi High Court) This Court would not like to get into the issue whether in fact the Petitioner faced difficulty. The transitional credit (TC) available in the account of the Petitioner is a substantial sum. It is not denied by the Respondent that the Petitioner […]
Kusum Enterprises Pvt. Ltd. & Sanko Gosei Technology India Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) GST Department to either open the portal so as to enable the Petitioners to again file the TRAN-1 Forms electronically, failing which the Department will accept the manually filed TRAN-1 Forms on or before 31st […]
M/s Blue Bird Pure Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) In the present case, the Court is satisfied that, although the failure was on the part of the Petitioner to fill up the data concerning its stock in Column 7(d) of Form TRAN-1instead of Column 7(a), the error was inadvertent. […]
Petitioner has highlighted several grievances with regard to the functioning of the GSTN system. Some of the issues highlighted relates to the technical and procedural aspects. The respondents must resolve these issues after understanding the difficulties that they are posing to the users.
The grievance of the petitioners is also that the statutory mechanism created for entertaining IGST refund claims is not being implemented, and that there are some inherent lacunas in the scheme formulated by the Respondents to process the refund claims.
The Court is satisfied in the present case that the Petitioner was unable to fill the TRAN-1 Form on account of bonafide difficulties and that, therefore, the Petitioner should be afforded one more opportunity to do so.
The issue under consideration is whether the exemption u/s 54 will be allowed if the reinvestment is made in residential property outside India?
Pr. CIT Vs NTPC Sail Power Co. Pvt. Ltd. (Delhi High Court) Electricity is capable of abstraction, transmission, transfer, delivery, possession, consumption and use like any other movable property. Following the same logic, to deny the benefit of additional depreciation to a generating entity on the basis that electricity is not an ‘article’ or ‘thing’ […]
M/S M3M India Pvt Ltd & Anr Vs Dr Dinesh Sharma & Anr (Delhi High Court) Judgment in Pioneer Urban Land and Infrastructure Ltd. & Anr. vs. Union of India & Ors. constitutes the law declared by the Supreme Court under Article 141 of the Constitution, even in respect of the question raised in these […]
M/s Advantages India & Anr Vs Union of India & Ors (Delhi High Court) This Court is of the opinion that there is a principle and/or policy for guidance of exercise of discretion by the Government in the matter of selection of an investigative agency and there is no arbitrary, vague and uncontrolled power with […]
