gaurav.ala Archive
On 31.03.2021, the Hon’ble CESTAT, New Delhi has pronounced its judgment in the matter of Mahanagar Telephone Nigam Ltd. v. CCE & ST, ST Appeal No. 52342 of 2015 thereby setting aside the impugned order passed by the Commissioner, Service Tax. The key issues were as under: First issue: Whether the Appellant as a franchisor …
In a recent case, the Single Judge Bench of Hon’ble Rajasthan High Court has remanded the matter to Collector (Stamps) on the ground that the Company was not a party to the proceedings initiated by Collector (Stamps). Brief facts of the present case, were that the two petitioners, namely Sh. Hari Chand Girdhar (Petitioner No. …
M/S Canon India Private Limited versus Commissioner of Customs Forum- Supreme Court of India Date-9th March 2021 Case No.- Civil Appeal No. 1827 of 2018 In a landmark judgment delivered on 09.03.2021, the Hon’ble Supreme Court examined the finer aspects of the Customs Act, and held that where initial decision has been taken by a …
Gaurav Gupta
February 26, 2021
Other Laws
527
Delhi High Court in a recent judgment has issued a direction to the National Consumer Dispute Redressal Commission (hereinafter referred to as “NCDRC”) inter-alia that whenever judgments are reserved, they ought to be pronounced in accordance with the timelines prescribed with the timelines prescribed in the case of Anil Rai v. State of Bihar, …
In a recent order dated 15.02.2021, Hon’ble Bombay High Court, in the case of Daulat Samirmal Mehta v. Union of India, W.P. No. 471 of 2021 has passed an important order on power to make arrest under Section 69 of CGST Act, 2017. As per the facts of the case, the Petitioner was accused of …
In a recent decision dated 11.02.2021, the Hon’ble Delhi High Court has granted anticipatory bail to Ms. Lupita Saluja in relation to the enquiry/ investigation being conducted by DGGI under CGST Act, 2017. Lupita Saluja v. DGGI, Bail Application No. 319.2021 As per the case of the prosecution, the following arguments were made: The Applicant …
Hon’ble F.M. Mrs. Nirmala Sitharaman unveiled the budget 2021-22 and also issued Finance Bill covering various tax proposals. Overall, our view is that it is a balanced and a progressive budget presented by the government which will go a long way in the overall development especially the physical and the health infrastructure of our country. …
Citation: M/s Ansari Construction v. Additional Commissioner, CGST, Writ Tax No. 626 of 2020, Allahabad HC In a recent case that came up before Hon’ble Allahabad High Court, the Petitioner proprietorship firm’s certificate of registration had been cancelled by an ex-parte order on the ground that returns for six consecutive months were not filed. The …
Hon’ble Delhi High Court in a bail application filed before it by Sh. Raghav Agarwal (hereinafter referred to as “Applicant”) has granted interim bail to the Applicant in a case where arrest was made by CGST officers. The arrest was made on the ground that M/s Dreamz International had availed of fraudulent/ inadmissible ITC. It …
Gaurav Gupta
November 21, 2020
Other Laws
643
We all understand and well appreciate what crucial role the Principles of Natural Justice play in matters before Quasi judicial Authorities, Administrative Authorities and other authorities. Principles of Natural Justice are deeply entrenched in our Constitutional Jurisprudence. These principles ensure elimination of bias, arbitrariness. In a recent decision, the Hon’ble Supreme Court of India has …