Madras High Court Overrules TN AG's Objection To ASG Appearing For Ex-Minister In Corruption Case

While hearing the pleas filed by Former Minister SP Velumani to quash two FIRs filed against him for alleged irregularities in awarding corporate contracts, the Advocate General for Tamil Nadu, R Shunmugasundaram raised strong objections against current ASG and Senior Advocate SV Raju appearing for the minister. He also submitted that the Income Tax department had recently raided...

Existence Of Arbitration Agreement Can Be Presumed If No Denial Is Made In The Reply: Karnataka High Court

The Karnataka High Court has held that the words "statements of claim and defence" under Section 7(4)(c) of the A&C Act are to be given wider interpretation and reply to a notice of arbitration falls within the section. The bench of Justice S.R. Krishna Kumar held in terms of Section 7(4)(c) an arbitration agreement is said to exist if the petitioner has asserted its existence in...

UP Govt Takes A Slew Of Decisions To Reform, Improve Investigation System, Assures Allahabad HC Of Implementing Them In 2 Months

The Uttar Pradesh Government has informed the Allahabad High Court that it has taken some significant decisions to improve and reform the police investigation system. The decision was taken in a meeting convened on August 26, 2022, under the Chairmanship of Additional Chief Secretary (Home), Government of Uttar Pradesh.The government has also assured the High Court that the decision taken by...

Agricultural Manually Hand Operated Seed Dressing, Coating and Treating Drum Is Covered Under HSN Code 8436: AAAR

The Gujarat Appellate Authority of Advance Ruling (AAAR) has held that the manually operated seed dressing, coating, and treating drum is covered within the description provided under the HSN Code 8436.The two-member bench of Vivek Ranjan and Milind Toravane has observed that, as per HSN 843, other agricultural machinery includes seed dusting machines consisting of a revolving drum in...

NCLAT Delhi Allows Appeal Re-Filed After 197 Days Of Delay, Subject To Cost Of Rs.10,000 Payable To Respondent

The National Company Law Appellate Tribunal ("NCLAT"), Principal Bench, comprising of Justice Ashok Bhushan (Chairperson), Justice M. Satyanarayana Murthy (Judicial Member) and Mr. Barun Mitra (Technical Member), while adjudicating an appeal filed in Dinesh Mehta v Amit Kumar Mehta & Anr., has allowed an appeal which was re-filed after 197 days of delay by the Appellant, subject...

GST Not Leviable On Employees' Portion Of Canteen Charges: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that the GST is not leviable on the employee's portion of canteen charges.The two-member bench of Amit Kumar Mishra and Atul Mehta has observed that GST is leviable on the amount representing the contractual worker portion of canteen charges, which is collected and paid to the canteen service provider. The applicant provides...

Allahabad High Court Monthly Digest: August 2022 [Citations 349 - 406]

NOMINAL INDEX Kusum Lata Yadav v. State Of U.P. And 4 Others 2022 LiveLaw (AB) 349 M/s Bindal Smelting Pvt. Ltd. versus Commissioner of Trade Tax, Lucknow 2022 LiveLaw (AB) 350 The Commissioner Commercial Tax U.P. Lucknow Versus S/S G.S.C. Toughened Glass 2022 LiveLaw (AB) 351 Rashmi Srivastava v. State Of U.P. Thru. Prin. Secy. Secondary Education Lko.Asssss 2022 LiveLaw...

Person Making 'Voluntary Disclosure' After Subjected To Audit Is Ineligible To Avail Benefit Of SVLDRS, 2019: Rajasthan High Court

The Rajasthan High Court has held that a person making "Voluntary Disclosure" after being subjected to any enquiry, investigation, or audit is clearly ineligible to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019). The division bench of Acting Chief Justice Manindra Mohan Shrivastava and Justice Madan Gopal Vyas has observed...

GST Dept. Can Only Seize Goods In Transit And Not From Godown : Allahabad High Court

The Allahabad High Court has held that the goods lying in the gowndown cannot be seized by invoking section 129 of the CGST Act. The power of seizure can be exercised only in the case of goods in transit and not for goods lying in godown.The single bench of Justice Saumitra Dayal Singh has observed that it is unbelievable that two (not one) authorities of the Mobile Squad of...

Audit Objection Can't Be The Basis Of AO's 'Reasons To Believe ' That Too After Lapse Of 6 Years: Madras High Court

The Madras High Court has quashed the reassessment proceedings and held that an audit objection does not satisfy the requirement of the Assessing Officer having an independent "reason to believe" that income has escaped assessment, that too after the elapse of nearly six years. The single bench of Justice Anitha Sumanth has observed that all materials with regard to the computation...

Addition Made By AO Despite Issue Pending Before AAR; Assessment Order Not Void: ITAT

The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that an assessment order passed by an Assessing Officer, deciding on an issue pending before the AAR, in contravention of the mandate laid down in Section 245R(2)(i) of the Income Tax Act, 1961, would not make the entire assessment order void. The Bench of N. V. Vasudevan (Vice President) and...

Cenvat Credit On Group Mediclaim Policy Cannot Be Disallowed: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit on group mediclaim policy cannot be disallowed.The two-member bench of P.K. Choudhary (Judicial Member) has observed that the insurance policy was taken by the Appellant for its factory employees. The appellant is registered under the Employees State Insurance Act, 1948...