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Madhya Pradesh HC

Inadvertent human error in E way bill cannot lead to proceedings & penalties

September 19, 2022 5103 Views 0 comment Print

Maharaja Cables (C/O Maxwell Logistic Pvt Ltd)  Vs Commissioner (GST) State Tax Indore (M.P.) (Madhya Pradesh High Court) HC held that inadvertent human error in generating E way bill cannot lead to proceedings and penalties under Section 129 of CGST Act, 2017. A tax invoice was generated which reflected the destination as well as the […]

Aggrieved person who initiates lis has a right to withdraw the same before it is finally decided

September 13, 2022 2376 Views 0 comment Print

It is trite law that whenever a litigant invokes a particular remedy available under a Statute, then the authority before whom the lis is preferred and pending, is ordinarily duty bound to decide the same on merits.

HC Imposes Cost of Rs. 25,000 on petitioner for misuse of law by filing review petition

September 10, 2022 1509 Views 0 comment Print

Elora Tobacco Company Limited Vs Union of India of Indirect Taxes (Madhya Pradesh High Court) The present review petition is nothing but a misuse of the process of law and wasting valuable time of the court with the intention to take one more chance instead of approaching the Supreme Court of India. Hence, the review […]

Time limit for issue of section 149 notice is in respect of Section 148 & not for Section 148A

September 10, 2022 5334 Views 0 comment Print

Sylph Technologies Limited Vs Principal Chief Commissioner of Income Tax (Madhya Pradesh HC) The time limit for issue of notice under section 149 is in respect of Section 148 and not for Section 148A. 1. The AO had issued issued a notice dated 28.06.2021 under pre-amended sec. 148 of the  Income tax Act. 2. Later […]

Penalty not leviable for bonafide expiry of e-way bill

September 8, 2022 3378 Views 0 comment Print

Held that the delay of few hours of expiry of the validity of the tenure of e-way bill was bonafide and without establishing fraudulent intent and negligence on the part of petitioner. Penalty set aside.

Arbitral award set aside as passed by ineligible arbitrator

August 24, 2022 1686 Views 0 comment Print

Held that qualification of the arbitrator as per the arbitration agreement is pre-requisite for eligibility to be appointed as an appointed as an arbitrator. Arbitrator not satisfying the qualification is ineligible and arbitral award passed by such ineligible arbitrator cannot be sustained in the eyes of law.

Issuance of notice of proceedings is mandatory – Section 11 of A&C Act

August 14, 2022 1125 Views 0 comment Print

Held that provisions of section 11(6) are judicial one and hence principal of opportunity of hearing or putting other party to notice is imperative. In absence of issuance of notice u/s 11 of A&C Act, order and proceedings gets vitiate.

ITC denied if buyer having knowledge of investigation against supplier

August 9, 2022 843 Views 0 comment Print

HC held that tax liability imposed on assessee is valid as assessee was aware of transaction alleged as ineligible on which ITC was availed

Machine and DG sets under seal for more than two years is without jurisdiction

August 4, 2022 774 Views 0 comment Print

Held that the machine and two DG sets are under seal for more than two years. The impugned action of the department is wholly without jurisdiction for which the petitioner is liable to be compensated

Bail Cannot Be Cancelled When Accused not violated Bail Conditions

August 3, 2022 672 Views 0 comment Print

Vaishali Varshikar Vs Vijay Mourya (Madhya Pradesh High Court) The applicant has preferred this application under Section 439(2) of Cr.P.C. for cancellation of bail granted to the respondent No.1/accused by order dated 22.2.2021 passed by this Court in M.Cr.C.No. 4337/2021. As per prosecution story, respondent no.1/Vijay Mourya had entered into an agreement to sell of […]

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