Madhya Pradesh High Court Quarterly Digest: January To March 2022 [Citations 1-90]

NOMINAL INDEX Gangaram S/o Shri Kanha Ji Versus Commissioner, Indore Division & another 2022 LiveLaw (MP) 1 Kamla Bai and Others v. The State Of Madhya Pradesh And Others 2022 LiveLaw (MP) 2 Jayesh Gurnani v. Madhya Pradesh State Election Commission & Ors 2022 LiveLaw (MP) 3 Dr. Vijendra Dhanware & Another v. The State of Madhya Pradesh and others 2022 LiveLaw...

Gujarat Police Takes Teesta Setalvad Into Custody From Mumbai After Supreme Court Ruling In Riots Case

The Gujarat Police's Anti-Terrorism Squad has taken activist Teesta Setalvad into custody from her residence at Mumbai a day after the Supreme Court ratified the clean chit to Prime Minister Narendra Modi in the 2002 Gujarat Riots Case. She is to be taken to Ahmedabad.She was one of the petitioners in the plea seeking probe into alleged larger conspiracy behind Gujarat riots, which the...

Deliberately Concealing The Income, Assessee Can Be Prosecuted : Madras High Court

The Madras High Court has ruled that an assessee can be prosecuted for willfully and deliberately concealing his income by not filing his income tax return within the stipulated time, even after the return belatedly submitted by the assessee is accepted by the revenue authorities on the basis of which an assessment order is passed. The Single Bench of Justice G. Chandrasekharan...

Whether Income Tax Demand And Penalty Extinguished In CIRP ? Delhi High Court Stays Demand Notice

The Delhi High​​ Court bench of Justice Manmohan and Justice Manmeet Pritam Singh stayed an income tax assessment order and consequential demand and notice of penalty, which were assailed on grounds of being in contravention of the order of the National Company Law Tribunal (NCLT). An application filed by the Union of India (through the Ministry of Corporate Affairs) under...

Place Of Residence Of The Arbitrator Would Not Be The Seat Of Arbitration: Telangana High Court

The High Court of Telangana has held that the place of residence of the arbitrator would not determine the seat of arbitration. The Single Bench of Justice P. Sree Sudha held that merely because an arbitrator residing in Hyderabad has been appointed, it would not mean that only the Courts at Hyderabad would have the jurisdiction to decide all the matters arising out of...

Invocation Of Section 9 Of The A&C Act; Need To Wait Termination Of Conciliation Proceedings Under MSME Act: Madhya Pradesh High Court

The Madhya Pradesh High Court has ruled that the provisions of the Arbitration and Conciliation Act, 1996 (A&C Act), including Section 9, would come into operation only after the termination of the conciliation proceedings under Section 18 of the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act), in the absence of an arbitration agreement between the...

Punjab & Haryana High Court Quarterly Digest: January To March 2022 [Citations 1-51]

Nominal Index Lovepreet Singh v. Haryana Public Service Commission and another 2022 LiveLaw (P&H) 1Amarjeet Singh @ Amar Singh v. National Investigation Agency 2022 LiveLaw (PH) 2Mahidul Sheikh Vs. State of Haryana 2022 LiveLaw (PH) 3Sukhwinder Kaur @ Rajvir Kaur v. State of Punjab 2022 LiveLaw (PH) 4Sahil v. State of Haryana 2022 LiveLaw (PH) 5Mun Mun Dutta v. State of...

Govt. Extends Compensation Cess Levy Upto 31 March, 2026

The Ministry of Finance has extended the time period for the levy of compensation cess up to 31 March, 2026. The government has notified the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022. "The period for levy and collection of cess under sub-section (1) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 shall be up to the...

Limitation Is Refreshed Each Year When Corporate Debtor Admits Debt In Its Financial Statements: NCLT Kolkata Initiates CIRP Against GIT Textiles

The National Company Law Tribunal ("NCLT"), Kolkata Bench, comprising of Shri Rohit Kapoor (Judicial Member) and Shri Harish Chander Suri (Technical Member), while adjudicating an application filed in UCO Bank v GIT Textiles Manufacturing Limited, has initiated Corporate Insolvency Resolution Process ("CIRP") against GIT Textiles Manufacturing Ltd. for a default that had occurred in...

Claims That Were Not A Part Of The Resolution Plan, Can't Be Claimed After Approval Of The Resolution Plan: NCLT Mumbai Reiterates

The National Company Law Tribunal ("NCLT"), Mumbai Bench, comprising of Shri Rohit Kapoor (Judicial Member) and Shri Harish Chander Suri (Technical Member), while adjudicating an application filed in State Bank of India v Rohit Ferro Tech Limited, has held that claims or reliefs which were not a part of the Resolution Plan, cannot be claimed after the said Resolution Plan is approved by...

Gujarat High Court Directs Dept. To Refund IGST On Ocean Freight Along With The Interest

The Gujarat High Court bench of Justice A.J. Desai and Justice Bhargav D. Karia has directed the department to refund IGST on ocean freight along with the interest.The applicants/petitioners have sought the direction to the respondents/department to grant a refund of the amount of IGST already paid by the applicants pursuant to Entry No.10 of Notification No.10/2017-IGST (Rate)...

GST Not Payable On RCM Basis On Commission Paid To The Overseas Commission Agent: AAR

The Uttarakhand Authority of Advance Ruling (AAR)consisting of Anurag Mishra and Rameshvar Meena has ruled that GST is not payable on the basis of the Reverse Charge Mechanism (RCM) on the commission paid to the Overseas Commission Agent. The applicant is a manufacturer and carries on the business of supplying seasonings, spices, premixes and similar food products to its customers...