Whether revocation of cancellation of GST registration can be allowed even after the statutory time limit given and extended time limit by authority has been expired due to Covid-19 Pandemic all over the world?
Government not denuded from running a company holding majority of shareholder. But shareholder independently cannot be made a party for adjudication of the lis.
Value Added Tax (VAT) Act Cannot Be Amended After Introduction Of CGST Act, 2017 – State Tax Officer & Anr Vs. Baiju A.A (Kerala High Court)
Traffic Police directed to ensure that all vehicle owners removed pressure horns from all private, official transports & auto rickshaws
Held that pension is deferred salary, akin to property under Article 300A of the Constitution of India. The right to pension is a constitutional right.
In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST. However, in the E-way bill accompanying the goods the tax paid was correctly shown as paid towards IGST.
Eanokaran Anthony Tony Vs Union of India (Kerala High Court) Held that disqualification of the director under section 164(2) of the Companies Act, 2013 for failure to submit returns with respect to a dissolved company is untenable in law. Facts- Petitioner was the Director of a company named Margin Free Kuries Private Ltd. As the […]
Sanskruthi Motors Vs Joint Commissioner (Kerala High Court) Held that the officer was duty bound to consider the explanation offered by the petitioner for the expiry of the e-way bill. Hence, imposition of penalty/ tax on allegation that there was ample time to revalidate the e-way bill not justified as there was no finding of […]
Held that innocent party should not suffer for the inaction, deliberate omission or misdemeanor of his counsel/ consultant as long as there are no willful latches and negligence on the part of the party.
Held that law mandates neutrality for both arbitrator and arbitrator selection process. Interim award passed by the arbitration who was appointed in contravention of provisions is unenforceable.
