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Madhya Pradesh HC

GST on Free IPL Tickets: HC dismisses PIL filed on the basis of News Reports

July 27, 2018 1122 Views 0 comment Print

Digvijay Singh Bhandari Vs. Shri Nishant Warwade & Others (Madhya Pradesh HC) The entire petition is based on the newspaper published in the local newspaper about distribution of free IPL match passes worth of Rs.60.00 lac to Collector. No other material has been produced in the present petition in support of the allegations. HC held […]

GST: HC directs MP Govt to Remove Check posts

July 12, 2018 1119 Views 0 comment Print

The sole contention of the learned Senior Counsel for the petitioner is that after issuance of the notification, all the check posts have to be removed as GST regime has been introduced and, therefore, they cannot restrict or obstruct any of the vehicle from asking them to pay tax on the check posts except the GST.

Penalty for Failure to file Part-B of E-way Bill is valid: HC

July 5, 2018 37194 Views 5 comments Print

M/s Gati Kintetsu Express Pvt. Ltd. Vs Commissioner, Commercial Tax of MP & others (Madhya Pradesh High Court) In the present case, the distance was more than 1200-1300 kilometers and it is mandatory for the petitioner to file the Part-B of the e-way bill giving all the details including the vehicle number before the goods […]

Approach GST IT Grievance Redressal Committee to resolve issues in revising of GST TRAN 1: HC

April 27, 2018 2262 Views 1 comment Print

Hon’ble Court may kindly be pleased to direct the respondents to reopen the portal immediately enabling the Petitioner Company to revises the filed FORM TRAN-1, so that the Electronic Credit Ledger is updated with the revised input credit.

MP HC dismisses Plea against levy of GST on confectionery items

November 20, 2017 1059 Views 0 comment Print

Petitioner is challenging imposition of GST on the confectionery items on the ground that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by the respondents.

S. 254(2) Limitation period reduction not applicable to appellate orders passed prior to 01.06.2016

October 9, 2017 1581 Views 0 comment Print

The undisputed fact reveals that at the time an ex-parte order was passed in assessee’s main appeal, the limitation prescribed under Section 254(2) was four years and the assessee was under an expression as the limitation is four years his application under Section 254(2) of the Income Tax Act, 1961 was within limitation.

Adjudicating Authority only can decide on Benami nature of property

August 16, 2017 711 Views 0 comment Print

Kailash Assudani Vs CIT (Madhya Pradesh High Court) High Court held that It is the Adjudicating Authority who is to decide the question of Benami nature of the property. The proceedings under Section 24 of the Act contemplates the issuance of show cause notice as to why the property specified in the notice should not […]

Adjudicating authority obliged to examine stand of alleged Benamindar: HC

August 3, 2017 1878 Views 0 comment Print

Kailash Assudani Vs CIT (Madhya Pradesh High court) A plain reading of Sub-section (3) of Section 26 of Prohibition of Benami Property Transaction Act, 1988 makes it clear that the adjudicating authority is obliged to examine the stand of alleged Benamindar in reply to the show cause notice. He is further obliged to make further […]

Ceremonial Gifting of ‘Sword’ to A Dignitary in Gurudwara is not an offence

April 18, 2017 2136 Views 0 comment Print

Carrying of sharp edged weapons with a blade more than 6 inches long or 2 inches wide and spring actuated knives with a blade of any size is prohibited and that too carrying of such blades in public places. Gurudwara, though is open to public, is not a public place, it is a private place where there is Prakash of Gurugranth Sahib.

Demonitisation effect: HC condones delay in deposit of Court Fees

April 10, 2017 927 Views 0 comment Print

The complainant submits that because the complainant was to deposit the court fees, but due to financial insufficiency suffered by him, he could not make the deposit at the relevant time. It is also contended that during the said period, the Demonetisation was also in force, therefore, his non-deposit of the court fees be condoned and setting aside order dated 17.1.2017 passed by the learned JMFC, time may be granted to deposit the court fees.

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