Anil Tambi challenges income tax assessment in Rajasthan HC, citing lack of effective hearing. Stay granted on the impugned order. Case ongoing.
G.k. Construction Company Vs Balaji Makan Samagri Stores (Rajasthan High Court) The core question whether the usage of word ‘may’ in section 148 of Negotiable Instruments Act, 1881 provides a discretion to the Court to impose or not to impose the condition of depositing minimum 20% of the fine amount, is required to be dilated […]
Prakash Chandra Purohit Vs Union of India (Rajasthan High Court, Jodhpur Bench) During the course of arguments, learned counsel for the respondents submit that at present the only purpose of issuing Summons u/s 70 of CGST Act to the petitioners is to record their statements seeking to extract the role of the petitioners in the […]
Issue an appropriate Writ, Order(s) or Direction(s) of like nature to set aside the action of removal of videos of petitioner on his You Tube channel and subsequent termination of his You Tube channel by respondent No.2 and further direct respondent no.2 to restore the You Tube channel of petitioner which was maintained on You Tube portal with the name and style of “Gurudev Siyag Sidh Yoga Free” and allow him to operate the said channel.
B.r. Consturction Company Vs Additional Director (Rajasthan High Court) The petitioner’s bank account was placed under provisional attachment by an order dated 03.12.2020 in exercise of powers under Section 83 of the Central Goods and Services Tax Act (for short ‘CGST Act’) by the respondents. Learned counsel for the petitioner pointed out that in terms […]
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. […]
