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Himachal Pradesh HC

Proceedings initiated u/s 13(4) of SARFAESI Act should be challenged before Debt Recovery Tribunal

August 10, 2023 6801 Views 0 comment Print

Himachal Pradesh High Court dismissed the petition stating that writ petition assailing initiation of proceedings under section 13(4) of SARFAESI Act is not maintainable as aggrieved party has a remedy of an appeal under Section 17 of SARFAESI Act to approach the Debt Recovery Tribunal.

Bail application dismissed in matter of dealing with prohibited drugs

July 5, 2023 537 Views 0 comment Print

Himachal Pradesh High Court dismissed the bail application of the petitioner and stated that the case is not fit for exercising discretionary power under section 438 of Cr.P.C. in the matter of dealing with prohibited drugs.

Notice without demand of money after returning of cheque is no notice under NI Act

April 22, 2023 2415 Views 0 comment Print

Held that the notice issued after the cheque was returned back as dishonoured, was no notice as contemplated under the provisions of Negotiable Instruments Act, as no demand of money was made therein.

Power under PMLA to attach property ceases if liquidation order already passed

March 16, 2023 1887 Views 0 comment Print

Himachal Pradesh High Court held that PMLA [Prevention of Money Laundering Act, 2002] would cease the power to attach the property when the order of liquidation has already been passed.

Taxable amount rightly reflected as Basic Rate in Tender: HC upheld Demand of GST

January 3, 2023 1284 Views 0 comment Print

It is evidently clear that there was no auto generation of the amount at the site after filling in the basic rate. On the other hand, it is absolutely clear that the amount as was entered at Sr. No. 13 was auto reflected at Sr. No.53.

Rejection of appeal due to delay of one day is a hyper technical & pedantic view

December 27, 2022 1983 Views 0 comment Print

HC Held that, rejection of appeal merely because of delay of one day is such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.

Interest on sticky loans/ NPAs taxable on receipt basis

December 13, 2022 891 Views 0 comment Print

Himachal Pradesh High Court held that Co-operative Bank is liable to tax the interest on the sticky loans/NPAs on receipt basis

Conversion of public limited to private limited company doesn’t attract stamp duty

December 8, 2022 3330 Views 0 comment Print

Himachal Pradesh High Court held that stamp duty/ registration fee not leviable on conversion of public limited company to private limited company.

HC cannot be approached for protecting illegal occupation or unauthorised construction

December 4, 2022 9465 Views 0 comment Print

Himachal Pradesh High Court held that this court cannot be approached for protecting either the illegal occupation or unauthorized construction. Unauthorized construction, if it is illegal cannot be compounded and has to be demolished.

Appeal maintainable against department’s order for budgetary support scheme refund

November 2, 2022 903 Views 0 comment Print

Mags Garments Pvt. Ltd. Vs Union of India And Others (Himachal Pradesh High Court) Having gone through the contents of the Scheme of Budgetary Support under Goods and Service Tax regime especially in the light of Tax which accrues to the Central Government under Central Goods and Service Act, 2017 and Integrated Goods and Services […]

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