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Jharkhand High Court

Section 18(8)(ix) of JVAT Act not applicable when no manufacturing activity is undertaken by the dealer: HC

April 3, 2022 618 Views 0 comment Print

Exide Industries Limited Vs The State of Jharkhand (Jharkhand High Court) The present dispute pertains to the period 2012 -2013. The Petitioner during the said period, had made local purchases of scrap batteries worth Rs. 6,12,45,703/- on which it had claimed Input Tax Credit (ITC) of Rs. 30,62,285. However, in the assessment order ; the […]

GST interest liability U/s. 50 cannot be raised without initiating any adjudication proceeding if Assessee raises dispute

March 28, 2022 4851 Views 0 comment Print

Narsingh Ispat Limited Vs Union of India (Jharkhand High Court) Whether liability of interest under section 50 of the GST Act could be raised without initiating any adjudication proceeding either under section 73 or 74 of JGST Act in the event Assessee raising a dispute towards liability of interest. It has been held that if […]

HC Quashes GST Notice for not fulfilling ingredients of a proper SCN

March 14, 2022 11067 Views 0 comment Print

NKAS Services Private Limited Vs. State of Jharkhand (High Court of Jharkhand) A perusal of the impugned show cause notice at Annexure-1 creates a clear impression that it is a Show Cause notice (SCN) issued in a format without even striking out any relevant portions and without stating the contraventions committed by the petitioner. The […]

GST: Interest cannot be recovered without initiation & completion of adjudication proceedings

February 24, 2022 14739 Views 0 comment Print

R.K. Transport Private Limited Vs Union of India (Jharkhand High Court) Recovery proceedings under Section 79 of the CGST Act cannot be initiated for recovery of interest under Section 50 of the Act without initiation and completion of the adjudication proceedings under the Act The issue at hand is whether interest liability under Section 50 […]

Refund of Cenvat Credit cannot be claimed as credit in Service Tax Return

February 21, 2022 5601 Views 0 comment Print

Rungta Mines Limited Vs Commissioner of Central Goods & Services Tax and Central Excise (Jharkhand High Court) In the instant case, as per the case of the petitioner, the entire problem has cropped up due to non-receipt of the invoice in original from the port authorities although the port services were availed and payments for […]

Public Authority liable to pay compensation to RTI complainant for negligence in discharge of duty

February 18, 2022 7512 Views 0 comment Print

State of Jharkhand Vs Information Commissioner (Jharkhand High Court) The provision of compensation has been provided under the provision of Section 19(8)(b) of RTI Act, 2005 by which a Public Authority is required to compensate the complainant for any loss or other detriment suffered. Since this Court has answered the issue about distinction in between […]

Wages under Employees Compensation Act Includes Privileges capable of being estimated in money: HC

February 8, 2022 7812 Views 0 comment Print

Reeta Devi Vs Sima Devi (Jharkhand High Court) Going by the definition of wages as given under Section 2(m) of the Employees Workmen’s Compensation Act, 1923 Act the contention of the Insurance Company that food allowance of Rs.80 per day shall not constitute part of wages is not tenable. A plain reading of the definition […]

HC granted interim relief from payment of GST for grant of mining lease/royalty 

January 24, 2022 21147 Views 3 comments Print

Ratan Black Stone Vs Union of India (Jharkhand High Court) Learned counsel for the Respondents submits that earlier, this Court have been pleased to grant stay of recovery of service tax for grant of mining lease / royalty from the petitioners covered under the interim order dated 02.03.2021 passed in the batch of writ petitions […]

Illegal transfer of PAN – Prima–facie evidence exist against CCIT: HC

December 29, 2021 1776 Views 0 comment Print

Jharkhand HC rejects discharge plea in Anup Kumar Lakhotia case. Charges framed under IPC and Prevention of Corruption Act. Legal analysis and key details.

HC dismisses PIL against Organising Ranchi T-20 Match With Full Audience Capacity

November 23, 2021 756 Views 0 comment Print

Dheeraj Kumar Vs State of Jharkhand (Jharkhand High Court) Since the decision has been taken by the competent authority as under Section 18(3) of the Disaster Management Act, 2005 relaxing the outdoor congregation for conducting the T-20 International Cricket Match as has been submitted by Mr. Amit Kumar Das, learned counsel for the JSCA that […]

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