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Niraj @ Niraj Kumar vs State of Bihar – Patna High Court Grants Bail to Truck Khalasi in Liquor Smuggling Case; Mere Employment as Khalasi Without Knowledge of Contraband Not Sufficient to Deny Bail under Sections 272, 273, 420, 467, 468, 471, 120B/34 IPC and Section 30(a) of the Bihar Prohibition and Excise Amendment Act, 2018
Facts of the CaseThe petitioner, Niraj @ Niraj Kumar, sought
regular bail after being arrested in connection with Jagadishpur P.S. Case No.
531 of 2021. The prosecution alleged that 666 litres of foreign liquor
were r...
Arora Hotels vs Casa2 Stays Private Limited – Delhi High Court Appoints Sole Arbitrator Under Sections 11(5) & 11(6) of the Arbitration and Conciliation Act, 1996 in Franchise Agreement Dispute
Facts of the CaseThe petitioner, Arora Hotels, entered into a
Franchise Agreement dated 29 November 2017 with Casa2 Stays Private Limited,
under which the respondent agreed to manage and market the petitioner's hotel
...
Sarada Construction & Anr. vs. Assistant Commissioner, State GST, Central Section, Bureau of Investigation, Unit-4, Siliguri Zone & Others – Calcutta High Court | Restoration of GST Appeal Dismissed Ex Parte on Additional Pre-Deposit | Section 107 of the CGST/WBGST Act
Facts of the CaseThe appellants, Sarada Construction &
Another, challenged an assessment order dated 20.06.2019 by filing a
statutory appeal before the Appellate Authority under the GST law. However, the
Appellate...
K.R. Foods Limited vs Punjab State Cooperative Supply and Marketing Federation (MARKFED) – Punjab & Haryana High Court Appoints Sole Arbitrator Under Section 11(5) of the Arbitration and Conciliation Act, 1996 Due to Failure to Appoint Arbitrator Within Prescribed Time
Facts of the CaseK.R. Foods Limited entered into a work agreement
dated 06.08.2019 with the Punjab State Cooperative Supply and Marketing
Federation (MARKFED) for the supply of Vanaspati. Under the agreement, the
peti...
Sabu Thomas (M/s Tyre India) vs Union of India & Others: Kerala High Court Applies Supreme Court's Filco Trade Centre Ruling Allowing Fresh/Revised TRAN-1 & TRAN-2 Filing for Transitional Input Tax Credit (ITC) under GST
Facts of the CaseThe petitioner, Sabu Thomas, Proprietor of M/s
Tyre India, approached the Kerala High Court seeking relief regarding the
inability to avail Transitional Input Tax Credit while migrating to the GST
reg...
Premium Fuels vs. Union of India & Others – Calcutta High Court Disposes Transitional ITC Appeal in Light of Supreme Court FILCO Trade Centre Judgment | Section 140 of the CGST Act, 2017 | TRAN-1 & TRAN-2 Transitional Credit
Facts of the CaseThe appellant, Premium Fuels, filed an intra-court
appeal before the Calcutta High Court challenging the order dated 15.11.2021
passed in WPA No. 13601 of 2021, whereby the writ petition had been
dism...
M/s Maa Shyampati Construction vs Union of India & Others | Patna High Court Quashes Ex Parte GST Assessment & Appeal Rejection for Violation of Natural Justice under Section 73(9) of the GST Act
Facts of the CaseM/s Maa Shyampati Construction challenged the order passed
by the Additional Commissioner of State Taxes (Appeal), whereby its GST appeals
were dismissed at the admission stage solely on the ground of ...
M/s. S. Narinder Singh & Company vs South Eastern Coalfields Ltd. – Chhattisgarh High Court Rejects Appointment of Arbitrator for Non-Compliance with Pre-Arbitration Dispute Resolution Procedure under Sections 11(6), 7 & 16 of the Arbitration and Conciliation Act, 1996
Facts of the CaseThe applicant, M/s. S. Narinder Singh & Company,
was awarded a contract by South Eastern Coalfields Ltd. (SECL) for the
repair and maintenance of 56 miners’ quarters under an e-tender process. An...
Ramakrishnan vs Commissioner/Additional Chief Secretary & State Tax Officer – Madras High Court Directs Consideration of Objections Against GST on Seigniorage Charges for Mining Lease under Section 63 of the TNGST Act, 2017
Facts of the CaseThe petitioner was declared the successful bidder in a
Government tender conducted under the Tamil Nadu Minor Mineral Concession Rules
for obtaining a five-year quarry lease over Government land for ro...
Tvl. P. Sasivarnam Contractor vs Commissioner of Commercial Taxes & State Tax Officer – Madras High Court Grants Restoration of GST Registration Cancelled for Non-Filing of Returns During COVID-19 Period | Section 29(2)(c) of the CGST Act, 2017
Facts of the CaseThe petitioner, Tvl. P. Sasivarnam Contractor, was a
registered GST contractor whose GST registration was cancelled by the State Tax
Officer through an order dated 21.01.2022 on the ground that GST ret...