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Madhya Pradesh HC

Section 5 of Limitation Act applies to Arbitration Reference under National Highways Act

July 10, 2022 7914 Views 0 comment Print

Admittedly, no limitation is provided for filing an appeal under Section 3G(5) of National Highways Act, 1956. Therefore, it can be construed, as held in the aforesaid judgments, that Article 137 of the Limitation Act would stand applicable to such cases.

Non-consideration of assessee’s reply to Section 148A notice – HC directs dept to pass fresh order

July 5, 2022 1191 Views 0 comment Print

Agrawal Petrolium Co. Vs PCIT (Madhya Pradesh High Court) The main grievance put forth is that when petitioner received a notice under Section 148A(b) of Income Tax Act, the petitioner filed a reply on 15.03.2022 but the same was not considered by the respondent. Learned counsel for the parties by placing reliance on para-3 and […]

Application u/s 9 maintainable only after termination of conciliation proceedings

July 2, 2022 2004 Views 0 comment Print

Powers under Section 9 of the A& C Act cannot be invoked by the competent Court prior to the termination of the conciliation proceedings under the MSMED Act.

Advance Ruling under GST cannot be sought after Receipt of SCN

June 29, 2022 684 Views 0 comment Print

Application is liable to be filed under section 97 for obtaining the advance ruling in advance not during the pendency of any issue before the authority.

Advance ruling cannot be treated as blanket permission to importer of Scrap

June 28, 2022 717 Views 0 comment Print

Dive into the legal battle of Uwas Recyclers LLP vs. Customs Authority. The case revolves around the classification of metal waste, exploring Customs Act sections and the implications.

Alternate remedy for appeal to be exhausted before approaching High Court

June 25, 2022 1122 Views 0 comment Print

HC held that, orders denying refund claim to the assessee for accumulated credit of Compensation Cess, where the reason of claim being time barred is absent but certain other reasons have been assigned that are sufficient to enable the assessee to know the cause for rejection of the claim for refund cannot be categorized to be non-speaking. Further, relegated the matter for avail the alternate remedy of appeal

Direct Appointment of Arbitrator cannot be asked If Agreement Provides For Pre-Arbitration Reference to A Competent Authority

June 18, 2022 1293 Views 0 comment Print

Court held that a party cannot directly seek the appointment of the arbitrator when the agreement provides for pre-arbitration reference to some authority.

HC dismisses appeal filed against GST registration cancellation after 18 Months

June 5, 2022 1347 Views 0 comment Print

Rajdhani Security Force Pvt. Ltd Vs Union of India (Madhya Pradesh High Court) Section 107 (1) of GST Act provides that an appeal can be preferred within a period of three (3) months from the date of the order, while Section 107 (4) of the Act stipulates that the Appellate Authority, if satisfied that the […]

Excess Stock declared to bank is taxable as Unexplained Investment

May 18, 2022 4248 Views 0 comment Print

The entire controversy revolves around the question as to whether the assessee has been able to provide explanation for difference of stock between the stock submitted to the bank as on 28/3/2005 and the stock indicated in the audit report for the period ending 31/03/2005 relating to raw material, stock-in-process and finished goods.

HC ask dept to impose Minor Penalty for Mistake in Address in E-Way Bill

April 24, 2022 3564 Views 0 comment Print

Technosteel Infraprojects Pvt. Vs The State Of Madhya Pradesh (Madhya Pradesh High Court) A tax invoice was generated which reflected the destination as well as the registration number of the vehicle which has been brought on record as Annexure P/3. Thereafter, the petitioner generated E-way bill which is required to be carried along with the […]

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