High Court
Delhi High Court Refuses To Interfere With Rejection Of AAI's ₹9.34 Crore CENVAT Credit
The Delhi High Court has refused to interfere with an order of the GST authority rejecting CENVAT Credit to the tune of Rs.9.34 crores claimed by the Airport Authority of India.A division bench comprising justices Prathiba M. Singh and Shail Jain noted that the central authority had failed to furnish documents in support of its claim and said, “there is no jurisdictional error...
Claims Raised After Commencement Of Insolvency Proceedings Stand Extinguished, Not Amenable To Arbitration: Delhi High Court
The Delhi High Court Bench of Justice Jyoti Singh has observed that claims which are not a part of the Resolution Plan on the date of approval, shall stand extinguished and no person will be entitled to arbitrate such claims. Put differently, post-insolvency commencement date claims which are not made a part of the Resolution Plan are not arbitrable. Facts The present petition...
Who Is Prescribed Authority For Appeal U/S 54 U.P. Water Supply & Sewerage Act? Allahabad High Court Asks State
Recently, the Allahabad High Court has asked the State to clarify as to who is the prescribed authority under Section 54 of the U.P. Water Supply and Sewerage Act, 1975 to decide appeal against the assessment order passed by JaI Sansthan or any other agency under sub-section (2) of Section 53 of the Act. Petitioner, Hindustan Aeronautics Limited Transport Aircraft Division Chakeri,...
Delhi High Court Flags Glitch In GST Portal Generating Notice For Personal Hearing After Decision On Appeal
The Delhi High Court recently came across a peculiar case relating to Input Tax Credit refund claim, whereby a notice for personal hearing was issued to the trader, after the Appellate Authority rejected its plea.A division bench comprising Justices Prathiba M. Singh and Shail Jain flagged the glitch in the Department's portal, which generated a personal hearing notice after the passage of...
Assessments U/S 17D Kerala General Sales Tax Act Must Be Finalised Within Reasonable Time Despite Absence Of Limitation Period: High Court
The Kerala High Court stated that the assessments under Section 17D Kerala General Sales Tax Act must be finalised within a reasonable period despite the absence of a limitation period. Justices A. Muhamed Mustaque and Harisankar V. Menon stated that even when the statute does not provide for an outer time limit, the authority has to exercise jurisdiction within a reasonable time....
After Delhi High Court Nudge, Customs Dept Finalises Amendments To Baggage Rules, Seeks Time For Infrastructure Upgrade
The Customs Department recently informed the Delhi High Court that the Draft Baggage Rules (amending Baggage Rules, 2016) have been finalized and are ready to be issued.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta were further informed that the Department is awaiting upgradation of IT infrastructure, for effective implementation of the new rules.“Issuance of...
Penalty Can Be Imposed On Courier Agency For Not Reporting Suspicious Consignment To Customs: Delhi High Court
The Delhi High Court has held that the Commissioner of Customs can impose a penalty on a courier service which fails to report suspicious consignments being sent or received from abroad.A division bench comprising Justices Prathiba M. Singh and Shail Jain observed that courier agencies have a responsibility to ensure that whenever there are any suspicious courier packets being delivered or...
S.171 GST Act | Businesses Registration Can Be Cancelled Over Non-Reduction Of Prices After GST-Rate Cut: Delhi High Court
The Delhi High Court has held that an authority constituted under Section 171 of the Central Goods and Services Tax Act 2017 can order businesses to reduce their prices following reduction in GST rates applicable to their products.A division bench of Justices Prathiba M. Singh and Shail Jain further held that such authority can also impose penalty or cancel GST registration of those in...
After GST Rate Cut, Non-Reduction Of Price Can't Be Justified By Secretly Increasing Product Quantity At Same MRP : Delhi High Court
The Delhi High Court has made it clear that when GST rates applicable on a given product are reduced by the GST Council, its benefit should trickle down to the end consumer by reduction in prices of such products.A division bench of Justices Prathiba M. Singh and Shail Jain observed that letting manufacturers increase the quantity of the product while charging the same MRP will defeat the...
Commercial Courts Act Envisages 'Marked Difference' Between Specified Value & Pecuniary Value: Telangana High Court
The Telangana High Court Division Bench comprising of Justice Moushumi Bhattacharya and Justice Gadi Praveen Kumar while hearing a Civil Revision Petition (“CRP”) observed that specified value forms the foundation of a commercial dispute for admission into the Commercial Courts Act, 2015 (“CC Act”). The pecuniary value, on the other hand, highlights the competence of the Court...
Denial Of Re-Testing Of Seized Goods Must Be Occasional And Recorded In Writing: Bombay High Court
The Bombay High Court has held that re-testing of seized goods is a trade facilitation measure, not to be denied in the ordinary course. Justices M.S. Sonak and Advait M. Sethna stated that "...Ultimately, such denial must be only occasional and that too, on reasonable grounds to be recorded in writing. The guidelines emphasised that this facility of re-testing is nothing but a...
Individual Flat Owners Forming Cooperative Society Are Bound By Arbitration Clause Contained In Sale Agreement: Bombay High Court
The Bombay High Court bench of Justice N.J. Jamadar has observed that when individual flat owners form a cooperative society to enforce rights created in favour of the individual members under the Agreements for Sale, the society cannot claim that it is not bound by the arbitration clause contained in those Agreements. The argument that it is not a signatory to the Agreements for...