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Rajasthan High Court

States dues for tax has no preference over dues of other secured creditors

May 24, 2022 1377 Views 0 comment Print

This Court finds that the claim/dues of the creditors are required to be settled by the OL in the manner and priority, as prescribed under the Act of 1956. The State dues, in no way, can have preference over the dues/claims of the workmen and other secured creditors.

Section 5 of Indian Limitation Act not applies to proceedings under Section 34 of Arbitration Act

May 23, 2022 7341 Views 0 comment Print

State of Rajasthan Through Chief Engineer Vs Godhara Construction Company (Rajasthan High Court) It is not in dispute that the arbitral award was passed on 29.07.2000 and the objections were filed by the appellant-State of Rajasthan under Section 34 of the Act of 1996 on 21.11.2000. It is an admitted position of law that the […]

Mere Gold Smuggling cannot be Treated as an Act of Terrorism: HC

May 17, 2022 711 Views 0 comment Print

Azaz Khan Vs N.I.A. through Special P.P. (Rajasthan High Court) it is not in dispute that except Amzad Ali, all the other accused were apprehended at Jaipur Airport on 3.7.2020 while attempting to smuggle gold into India from Riyadh, Saudi Arabia and an FIR was registered against them under Section 135 of the Customs Act. […]

On approval of resolution plan pre-deposits for filing appeal become refundable with interest

May 14, 2022 1131 Views 0 comment Print

UltraTech Nathdwara Cement Limited Vs Commercial Taxes Officer (Rajasthan High Court) In terms of Section 31 of the Insolvency and Bankruptcy Code, 2013, the resolution plan, approved by the NCLAT, is binding on all stakeholders including the Operational Creditors, Financial Creditors and the Statutory Creditors, including the respondent Corporate Taxes Department and all claims and dues […]

Offence under Sections 276CC Income Tax – HC grants Bail to director

May 2, 2022 2247 Views 0 comment Print

Sunita Shekhawat Vs Union of India (Rajasthan High Court) 1. The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-petitioner Sunita Shekhawat Director M/s Siyaram Exports India Pvt. Ltd. The petitioner has been arrested in connection with case No. 56/2016 for the offence(s) under Sections 276CC Income Tax Act pending […]

CA, CS, CMA authorised to present case on behalf of client under RERA

April 28, 2022 4779 Views 0 comment Print

Sanjay Ghiya Vs Union Of India (Rajasthan High Court) Rajasthan High Court held that CHARTERED ACCOUNTANTS Or COMPANY SECRETARIES Or COST ACCOUNTANTS are authorised to present case on behalf of applicant or appellant or respondent before Appellate Tribunal or the Regulatory Authority or the adjudicating officer, as the case may be. HC held that Respondent” […]

GST Dept. to Reimburse Pre Deposit in View of CIRP of Binani Cement: HC

April 27, 2022 2196 Views 0 comment Print

Ultratech Nathdwara Cement Limited Vs Assistant Commissioner (Rajasthan High Court) This bunch of Sales Tax Revisions involves identical questions of facts and law and hence, the same is being decided together by a common order. These revisions have been preferred by the petitioner M/s. UltraTech Nathdwara Cement Limited for assailing the order dated 28.12.2020 passed […]

Unilateral Deposit Not Create Any Rights in Land if no Allotment letter issued

April 26, 2022 1488 Views 0 comment Print

High Court finds that merely by depositing amount unilaterally by the petitioner-firm, in absence of any allotment letter, would not create any right to claim allotment in its favour.

HC declines exemption from personal appearance under GST

April 25, 2022 3078 Views 0 comment Print

Suresh Balkrishna Jajra Vs Union of India (Rajasthan High Court) This petition has been filed by the petitioner seeking direction of exemption from personal appearance pursuant to summons issued to the petitioner under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’) issued by Respondent […]

HC stays recovery of GST on royalty paid on account of excavation of sand for brick

April 22, 2022 4008 Views 0 comment Print

Shree Basant Bhandar Int Udyog Vs Union of India (Rajasthan High Court at Jodhpur) Learned counsel for the petitioner has submitted that as per the decision of the Hon’ble Supreme Court rendered in the case of India Cement Ltd. Etc. Vs. State of Tamil Nadu Etc., reported in AIR 1990 SC 85, the royalty is […]

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