gaurav.ala Archive

CESTAT, New Delhi holds in favour of Appellant on issue of grant of franchise service and telecom towers

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 …

High Court answers: Company not being party to proceedings before the Collector (Stamps), it is in the interest of justice that re-adjudication proceedings be made, strictly in accordance with law

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. …

Delhi High Court reiterates principle of pronouncement of Judgment within 2 months from the date of final hearing

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, …

Finance Bill 2021: Overview of proposals on CGST Act, Customs Act and CST Act

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. …

Recording of reason that facts cannot be verified at appellate level is wholly arbitrary

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 …

Show Cause Notice must clearly spell out its intention of blacklisting the Noticee: Supreme Court

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 …