Legalcops – Legal Blog – Business Registrations & Tax Compliances

Bail can be granted on GST evasion, when investigation is complete

ABSTRACT In the proceedings commenced under Section 132 of the Central Goods and Services Tax Act, 2017 before the High Court, the petitioner submitted an application for bail. The claims against the petitioner concerned the transportation of unmanufactured tobacco, and it was claimed that such procurement was for the clandestine manufacture and supply of zarda […]

Bail can be granted on GST evasion, when investigation is complete Read More »

Once money is paid, interest as compensation for deprivation of use of money will not arise

FACTS: By decision dated 14.04.2000, the appellant, M/s Nepa Limited, was ordered to pay the respondent, Manoj Kumar Agrawal, Rs. 14,49,300/-. The money was used to reimburse Manoj Kumar Agrawal for the balance of his security deposit, which he paid in accordance with the agreement of October 25, 1996. The award stated that Rs. 14,49,300/-

Once money is paid, interest as compensation for deprivation of use of money will not arise Read More »

Do workers employed by the contractor automatically become the employees of the principal employer in absence of legal provision?

FACTS OF THE CASE  In the case at hand, feeling aggrieved and dissatisfied with the impugned judgement and order dated 09.03.2018, passed by the learned Single Judge of the High Court of Madhya Pradesh at Indore in W.P. (S) No. 1083 of 2004, as well as the impugned judgement and order dated 12.11.2018, passed by

Do workers employed by the contractor automatically become the employees of the principal employer in absence of legal provision? Read More »

CBEC Circular related to valuation of goods sold to independent and related parties is not violative of central excise laws

FACTS OF THE CASE The Merino Panel Ltd (respondent) is a manufacturer of decorative laminates and other like materials (the goods) which falls under chapter 48 of the Central Excise Tariff Act, 1985 (CETA). Since the goods were excisable, the respondent’s selling price would determine the amount of tax that the Revenue department (Appellant) would collect.

CBEC Circular related to valuation of goods sold to independent and related parties is not violative of central excise laws Read More »

Whether the union is entitled to claim compensatory payment from the petitioner who was allocated coal mines through the screening committee route and/or the government dispensation route?

FACTS: The petitioner has approached this Court under Article 32 of the Constitution of India raising a grievance against the respondent No.1 – Ministry of Coal, Union of India1 for having included its name and mining lease area in the Schedules appended to the Coal Mines (Special Provisions) Ordinance, 2014, even though, the Screening Committee

Whether the union is entitled to claim compensatory payment from the petitioner who was allocated coal mines through the screening committee route and/or the government dispensation route? Read More »

Whether the state government has the power to order the recovery of excess amount paid along with interest wherein a wrongly issued circular has been withdrawn?

FACTS: In this case, on 26.08.2008, an order was issued by the State to grant a higher pay scale to the Medical Officers, Dental Surgeons and Officers working in the Specialist Cadre in four tier pay-scales on completion of 6 years. Later, on 23.05.2009, a circular was issued to the effect that the period from

Whether the state government has the power to order the recovery of excess amount paid along with interest wherein a wrongly issued circular has been withdrawn? Read More »

Powers of the trial court under section 319 and the guidelines that the competent court must follow while exercising power under section 319

In the case of Sukhpal Singh Khaira v State of Punjab (2019)[1] the Bench constituted by the Hon’ble Chief Justice of India considered the questions raised and held hereinunder: 1. Whether the trial court has the power under Section 319 of CrPC for summoning additional accused when the trial with respect to other co-accused has

Powers of the trial court under section 319 and the guidelines that the competent court must follow while exercising power under section 319 Read More »

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