Delhi High Court Imposes ₹50K Cost On Trader Who Missed Personal Hearing After Failing To Check GST Portal

The Delhi High Court recently refused to interfere with a GST demand raised against a trader, who failed to either appear for personal hearing or even file a reply.Though the trader sought to contend that reply could not be filed as he is not a frequent visitor to the GST portal, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar said,“It is a matter of practice of the...

Writ Petition Not Maintainable Against Officer's ITC Finding Made Within Jurisdiction: Calcutta High Court

The Calcutta High Court stated that writ not maintainable against officer's ITC finding made within jurisdiction. Justice Raja Basu Chowdhury stated that “Though, violation of principles of natural justice, and a challenge on jurisdictional issue can be maintained, such issue must, relate to an exercise of jurisdiction by an authority which it does not have, and not merely an...

Income Tax Act | Criminal Complaint For Tax Evasion Filed During Pendency Of Reassessment Proceedings Not Premature: Delhi High Court

The Delhi High Court recently dismissed a plea for quashing a criminal complaint lodged under Income Tax Act 1961 for alleged tax evasion, moved on the ground that reassessment action was pending and hence the complaint was premature.The bench of Justice Neena Bansal Krishna cited P. Jayappan vs. S.K. Perumal, First Income Tax Officer [1984] where it was held that pendency of...

Disputes Over Disaffiliation Of State Golf Associations Can Be Referred To Arbitration Under Clause 66 Of IGU Rules: Meghalaya High Court

The Meghalaya High Court bench of Justice H. S. Thangkhiew, in a notable judgment has observed that the dispute resolution clause provided in Clause 66 of the IGU Rules and Regulations would apply to instances of disaffiliation of a state golf association by the Indian Golf Union (IGU) and the arbitration would be conducted under the aegis of Arbitration Commission of the...

Serving Order On Chartered Accountant Doesn't Count As Service On Assessee: Bombay High Court

The Bombay High Court held that serving order on chartered accountant doesn't count as service on assessee. The issue before the bench was whether the copy of the order passed by the Tribunal when served upon the Chartered Accountant is sufficient service and whether it can be construed as 'copy received by the assesse/applicant'. Justices Bharati Dangre and Nivedita P. Mehta...

Cause Of Action Arises From Clear Refusal To Perform Contractual Obligations, Not Mere Non-Performance: Calcutta High Court

The Calcutta High Court bench of Justice Shampa Sarkar held that when there is a clear refusal by one of the parties to perform the terms of a contract, the cause of action arises from the date of such refusal, and not from the date of initial non-performance, especially where negotiations continued, implying that the parties possibly wanted to extend the time for...

Rejection Of Claims By Writ Court Over Disputed Issues Does Not Bar Reference To Arbitration: Calcutta High Court

The Calcutta High Court bench of Justice Shampa Sarkar has held that when the claims of the petitioner are not adjudicated by writ courts and subsequently by the Supreme Court in a Special Leave Petition on the ground that they involve disputed questions of fact and law which are beyond the remit of the court, and the petitioner is directed to invoke the alternative remedy of...

Seat Of Arbitration Retains Jurisdiction Over Execution Proceedings Irrespective Of Location Of Judgment Debtor's Assets: Karnataka High Court

The Karnataka High Court bench of Justice M. Nagaprasanna has held that the seat court of an arbitration always retains jurisdiction over execution proceedings irrespective of where the award-debtor is located or has its assets, even when another execution petition is pending in another jurisdiction. Brief Facts The petitioner and the respondent company had entered into an...

Restraining Breaching Party From Activities Barred By Shareholders' Agreement Is Not Prohibited U/S 27 Of Contract Act: Delhi High Court

The Delhi High Court bench of Justice Jasmeet Singh has held that restraining a breaching party through an interim award passed under Section 17 of the Arbitration and Conciliation Act from engaging in certain activities, as per the terms of Shareholders' Agreement (SHA), to prevent the subject matter of arbitration from being rendered futile, is not barred under Section 27 of the...

Mere Use Of Expression “Arbitration” Insufficient To Constitute A Binding Agreement U/S 7 Of A&C Act: Calcutta High Court

The Calcutta High Court bench of Justice Shampa Sarkar has held that mere use of the expression “Arbitration” in a clause will not automatically make the clause a binding arbitration agreement as contemplated under Section 7 of the Arbitration Conciliation Act, 1996 unless there is a clear intent to refer disputes to Arbitration. The court observed that an arbitration agreement has to...

Digital Marketing Is Business, Not Profession; Audit Report Not Required For Turnover Below ₹5 Crores: Madras High Court

The Madras High Court held that digital marketing is a business and not a profession; and an audit report is not required for turnovers below Rs. 5 crores. Justice Krishnan Ramasamy stated that “Digital Marketing is the business for persons who carry out the said activities. In the event anybody carrying on the business of Digital Marketing with cash transactions both on the aspect...

ITC Not Available On Cess For Electricity Supplied To Residential Township: Chhattisgarh High Court

The Chhattisgarh High Court held that input tax credit is not available on cess for electricity supplied to residential township. Justice Sanjay K. Agrawal stated that the electricity generated is used in the course of or furtherance of his business, which is evident from Form G provided by the taxpayer(assessee), hence, the assessee would not be entitled for ITC to electrical...