Chitranshi Goyal Vs Indian Oil Corporation Ltd. (Rajasthan High Court) The facts of the case are that on 14/12/2018, an advertisement was issued by the respondent-IOCL in daily newspaper “Rajasthan Patrika’ for selection of dealers qua IOCL retail outlet at various locations. The respondent-IOCL also issued a brochure dated 24/11/2018 for selection of dealers for […]
CBIC’s circular dated 23.02.2021 has also clarified that every provisional attachment shall cease to have effect after expiry of period of one year from the date of attachment order.
S.K. Metal Vs Assistant Commissioner (Rajasthan High Court) Section 70 (Power to summon persons to give evidence and produce documents) of Rajasthan Goods and Service Tax Act, 2017 is within the competence of legislature and not opposed to any of the fundamental rights or other provisions of the Constitution of India As per sub-Section (1) […]
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.
