Manoj Kumar Sharma Vs. Union of India (Rajasthan High Court) Having said that, there are two areas in which we find that revisional authority has committed an error. First is of enhancing personal penalty under Section 112 of the Customs Act to Rs.40 lacs. We may recall that the adjudicating authority had imposed penalty under […]
Satya Narayan Vs H.D.F.C. Irgo General Insurance Company Limited (Rajasthan High Court) The petitioners are claimants of motor accident compensation. Their claim petition was allowed by the Motor Accident Claims Tribunal awarding compensation with interest. At the time of payment of such compensation the insurance company had deducted tax at source on the interest component. […]
Fairdeal Shipping Agency Pvt. Ltd. Vs Joint Commissioner Of Customs (Preventive) (Rajasthan High Court) Provisions of Section 2(34) defines ‘proper officer‘, Section 6 which defines ‘functions and powers of custom officer’ and Section 28 which refers to ‘procedure of demand and recovery by the proper officer’ having jurisdiction to issue show cause notice and to […]
Sanjay Singhal Vs Union of India (Rajasthan High Court) In this case search and seizure was carried out way back in the year 2018 which culminated in passing the orders of assessment in the year 2021. Thereafter, the petitioners have filed appeal before the Appellate authority exercising their right of appeal. While the appeal is […]
Rakesh Garg Son Vs PCIT (Rajasthan High Court) Legislature framed the direct tax Vivad se Vishwas Scheme, 2020. It was brought into effect from 17.03.2020. This act contains provisions for settlement of pending direct tax disputes. The petitioner was desirous of taking benefit of the said settlement scheme contained in the Act of 2020 and […]
Assistant Commissioner Vs C.P. Agro Industries (Rajasthan High Court) The Tax Board has neither recorded any cogent finding on merits of the case before setting aside the penalty nor it has considered the provisions of section 61 of the RVAT Act, 2003, more particularly, when the fact was proved before all the Authorities that Forms-C […]
RERA authority has the jurisdiction to entertain a complaint by an aggrieved person against the bank as a secured creditor if the bank takes recourse to any of the provisions contained in Section 13(4) of the SARFAESI Act.
Dhariwal Products Vs Union of India (Rajasthan High Court) By way of the instant writ petition, the petitioner seeks to assail the action of the respondent GST Department and its officials in conducting search and seizure of the petitioner’s premises, coercing the petitioner to deposit a huge sum of Rs.11.5 crores during the course of […]
Balkrishna Industries Ltd. Vs Union of India (Rajasthan High Court) It appears quite undisputable that the petitioner had availed the facility of importing goods under advance licences without payment of duty. In some cases such advance licence were invalidated in order to procure raw material duty free from local manufacturers. Raw materials so procured were […]
CIT Vs Ramdoot Prasad Sewa Samiti (Rajasthan High Court) brief facts are that respondent-assessee is a trust registered under Section 12AA of the Act and had claimed exemption under the Act for assessment year 2012-13. The return filed by the assessee-trust was taken under scrutiny by the assessing officer. During such assessment the assessing officer […]
