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Madhya Pradesh HC

Make Indore NCLT Bench Functional for at-least twice A Week: MP HC

High Court Bar Association Vs Union of India (Madhya Pradesh High Court)

High Court Bar Association Vs Union of India (Madhya Pradesh High Court) Learned counsel for the petitioner submit that the Bench of NCLT was directed to be constituted at Indore by notification dated 08.03.2019. Till date, the notification could not be translated into reality. In the result, the litigants and lawyers of this jurisdiction...

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AAR allowed withdrawal of defected Advance Ruling Application

In re Northern Coalfields Ltd. (GST AAR Madhya Pradesh)

In re Northern Coalfields Ltd. (GST AAR Madhya Pradesh) The applicant in response of the queries raised sent a letter dated 30.10.2020 stating that – The applicant wishes to seek advance ruling on some other issues also. Thus instead of removing the defect in this application, the applicant seek the liberty to file fresh application...

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A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected

Balaji Services Vs Union of India and others (Madhya Pradesh High Court)

Balaji Services Vs Union of India and others (Madhya Pradesh High Court) A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected The Hon’ble Madhya Pradesh High Court in M/s Balaji Publicity vs. Union of India and others [WP No.3133/2021 and W.P. No.3130/2021 deci...

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SVLDR application cannot be rejected for mistakes due to technical glitches & in violation of Principal of Natural justice

Balaji Services Vs Union of India and others (Madhya Pradesh High Court)

Balaji Services Vs Union of India and others (Madhya Pradesh High Court) As per Section 125 of the Act R/w Rule 3(2)(b) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the petitioners filed online applications in the prescribed form of SVLDRS-1 which should have been accepted. Due to technical glitch, the petitioners could ...

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Interim Protection against Section 148 Notice by MP High Court

Jagadish Kumar Basantani Vs ITO Bhopal and Others (Madhya Pradesh High Court)

Jagadish Kumar Basantani Vs ITO Bhopal and Others (Madhya Pradesh High Court) Regard being had to the similitude of the questions involved, on the joint request of the parties, the matter is being heard on the question of admission and interim relief. Learned counsel for the petitioner submits that the petitioner has challenged the Consti...

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MP High Court Stays RBI Circular For Controlling Urban Cooperative Banks

Mahanagar Nagrik Sahakari Bank Maryadit Vs Union of India And Others (Madhya Pradesh)

Mahanagar Nagrik Sahakari Bank Maryadit Vs Union of India And Others (Madhya Pradesh) Reserve Bank of India Circular Dated 25th June 2021; related to RBI control over Urban Co-Operative Banks; Stayed by Hon’ble MP High Court Jabalpur. While hearing a writ petition challenging constitutionality of Banking Regulation (Amendment) Act, 2020...

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HC stays section 148 notice issued after 31.03.2021 as per omitted provisions

Vijay Kumar Devnani Vs ITO and Anr. (Madhya Pradesh High Court)

Vijay Kumar Devnani Vs ITO and Anr. (Madhya Pradesh High Court) Madhya Pradesh High Court Stays Section 148 notice issued after 31st March 2021 as per the section 148 provisions which were effective only till 31st March 2021. The petitioner has challenged the validity of the Notification No. 20/2021 dated 31.03.2021 and Notification No. 3...

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HC stays section 148 notice issued after 31st March, 2021

Sai Kripa Farms Vs ITO (Madhya Pradesh High Court)

Sai Kripa Farms Vs ITO (Madhya Pradesh High Court) In this judgements notice issued u/s 148 have been stayed by the Madhya Pradesh High Court for being issued after 31st March, 2021 as per the omitted provisions. The petitioner has challenged the validity of the Notification No. 20/2021 dated 31.03.2021 and Notification No. 38/2021 dated ...

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Reopening of assessment justified on valid section 151 sanctions & prima facie view of Income escapement

Smt. Premlata Soni Vs National E-assessment Centre, Delhi and anr. (Madhya Pradesh High Court)

Re-opening of the assessment proceeding was conducted on the basis of legally valid sanction accorded by the authority under provisions of Section 151 and the same was justified as it had been initiated on the basis of the material which had given rise to reason to believe as well as escapement of assessment had been quantified by AO....

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Provisional attachment order was not a final order & subjected to judicial review

Abhay Nigam and Others Vs Union of India and Others (Madhya Pradesh High Court)

The order of provisional attachment was not a final order and assessee had a remedy to raise all the pleas including that of jurisdiction of attaching authority and discrimination before the Adjudicating Authority and in the event these points were raised by assessee before the adjudicating authority, the authority should pass appropriate...

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