News Updates
Cut/Sized Shade Trees Constitutes "Agricultural Produce", No Sales Tax Applicable: Madras High Court
The Madras High Court bench of Justice R. Mahadevan and Justice Mohammed Shaffiq has held that the cut and sized shade trees would constitute "agricultural produce" and, therefore, fall outside the purview of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act, 1959).The issue raised was whether the sales of cut/sized Silver Oak grown as shade trees in the Tea Estates would...
Delhi High Court Weekly Round Up: August 15 To August 21, 2022
NOMINAL INDEXCitations 2022 LiveLaw (Del) 782 TO 2022 LiveLaw (Del) 791RAHUL MEHRA v. UNION OF INDIA AND ORS 2022 LiveLaw (Del) 782FLIPKART INTERNET PRIVATE LTD. v. STATE OF NCT OF DELHI & ANR. 2022 LiveLaw (Del) 783MOHD AZIZUL v. STATE 2022 LiveLaw (Del) 784SYED SHAHNAWAZ HUSSAIN v. THE STATE & ANR. 2022 LiveLaw (Del) 785Vinod Kumar Kila v. CBI 2022 LiveLaw (Del) 786SHEIKH ISHRAFIL...
Madras High Court Weekly Roundup: August 15 - August 21 2022
A weekly round-up of important cases from Madras High Court and its subordinate courts. Citations: 2022 LiveLaw (Mad) 350 To 2022 LiveLaw (Mad) 360 NOMINAL INDEX V. Sounthar v. The District Collector, Erode District, Erode and others, 2022 LiveLaw (Mad) 350 The Principal General Manager, BSNL and another v. The Administrator, ISHA Foundation, 2022 LiveLaw (Mad) 351 V...
Issuance Of Repeated Summons Without Ensuring Service Of The Summons Must Be Avoided: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines on the issuance of summons under section 70 of the Central Goods and Services Tax Act, 2017. It has been brought to the Board's attention that summons under Section 70 of the CGST Act have been routinely issued by field formations to top senior officials of companies to request material evidence or...
Assessee Required To Substantiate Claim Of TDS, In Absence Of TDS Certificate: ITAT
The Mumbai Bench of ITAT has ruled that where the assessee has no TDS certificate available with it, it is required to discharge its responsibility of proving whether TDS was deducted by the payer of income or not in order to avail credit of TDS. The Tribunal ruled that the onus is on the assessee to substantiate its claim of tax deducted at source on the payments received by...
Gujarat High Court Grants Bail To Person Alleged Of Creating Fictitious Entity To Pass Ineligible ITC
The Gujarat High Court has granted bail to a person alleged to have created a fictitious entity to pass an ineligible Input Tax Credit (ITC).The single bench of Justice Ilesh J. Vora has directed the release of the applicant on bail, subjected to a deposition of Rs. 2 crore before the office of the Deputy Commissioner of State Tax, Division 8, Enforcement, Surat within a period of 2...
State Govt To Bear All Expenses To Reconstruct Case Records Gutted In Fire That Broke Out At AG's Office, Allahabad HC Told
The Uttar Pradesh Government has informed the Allahabad High Court that it has decided to bear all expenses regarding the reconstruction of case records that were gutted in the fire that broke out on the sixth, seventh, eighth, and ninth floors of the State Advocate General Office on July 17.The State Government has also informed the Court that it has formed 4 Members Committee comprising...
Tax Cases Weekly Round-Up: 14 August To 20 August, 2022
Bombay High Court Customs Authorities Cannot Encash Bank Guarantee Before Expiry Of The Limitation Period For Filing An Appeal: Bombay High Court Case Title: S. J. Enterprises & Anr. versus Union of India The Bombay High Court has reiterated that Customs Authorities cannot encash the Bank Guarantee furnished by the assessee before the expiry of the statutory period...
Satyendar Jain Cannot Be Declared Person With Unsound Mind Or Disqualified From Delhi Legislative Assembly Under Writ Jurisdiction: Delhi High Court
The Delhi High Court has dismissed a public interest litigation seeking to declare AAP leader Satyendar Jain as a person of 'unsound mind' thereby seeking his disqualification from the Delhi Legislative Assembly.Jain is presently in judicial custody in a money laundering case being probed by the Enforcement Directorate.A division bench comprising of Chief Justice Satish Chandra Sharma and...
Arbitration Cases Weekly Round-Up: 14 August To 20 August, 2022
Bombay High Court: Arbitral Tribunal Not Barred Under Section 79 Of The RERA Act From Passing An Order Of Injunction: Bombay High Court Case Title: Ashok Palav Coop. Housing Society Ltd. versus Pankaj Bhagubhai Desai & Anr The Bombay High Court has ruled that the Arbitral Tribunal is not a Civil Court within the meaning and purview of the Code of Civil Procedure, 1908 and...
Plus One Admission : CBSE Student Moves Kerala High Court Challenging State's Bonus Points Policy As Unduly Favouring State Board Students
A Student has moved the Kerala High Court challenging the policy of the State policy to award bonus marks for Plus One Admissions on the ground that it is unduly favouring students from the State Board.The petition has been moved through Advocates Aji V. Dev and Alan Priyadarshi Dev, challenging the policy of the State to award bonus marks for Plus One Admission on the grounds that it...