Category: My Blog

  • GST Judgment – Attachment of Bank Account

    Siddha Mahajan Pvt. Ltd. …..Appellant V/s Union of India …..Respondent   Hon’ble Justice   Alok Mathur and Arun Kumar Singh Deshwal, JJ.   Date: 28/06/2024   Appearance:   Mukesh Kumar Tewari for the Petitioner. A.S.G.I., C.S.C., Digvijay Nath Dubey, Rakesh Kumar Singh for the Respondent.   Case Disposed of   Issues Involved: Grievance raised by…

  • Recovery Proceedings under GST: A Deep Dive

    The Goods and Services Tax (GST) Act, 2017, has laid down comprehensive guidelines for recovery proceedings under Sections 78, 79, and 80. This article aims to provide an in-depth understanding of these sections and their implications. Section 78: Initiation of Recovery Proceedings Section 78 of the Central Goods and Services Tax (CGST) Act, 2017, deals with the initiation of…

  • GST Judgement – Refund

    MADRAS HIGH COURT W. P. NO. 13522 OF 2024 AND W. M. P. NO. 15947 OF 2024 Norton Granites & Properties (P) Ltd. …..AppellantV/sThe Assistant Commissioner (ST), Chennai …..Respondent Honble JusticeSenthilkumar Ramamoorthy, J. Date : 12/06/2024 Appearance:Mr. R. Sivakumar for the Petitioner.Mr. T.N.C. Kaushik, AGP (T) for the Respondent.Case Dismissed Issues Involved :- The petitioner had entered into an agreement for…

  • Prevention of Money Laundering Act – Judgment

    Maintainability of petition PUNJAB AND HARYANA HIGH COURT Pawan Insaa …..AppellantV/sDirectorate of Enforcement, Government of India, Chandigarh Zonal Office, Chandigarh …..Respondent Hon`ble JusticeManjari Nehru Kaul, J. Date : 10/04/2024 Appearance:Mr. Bipan Ghai, Senior Advocate with Mr. Nikhil Ghai, Advocate. for the Petitioner.Mr. Arvind Moudgil, Senior Counsel, Government of India with Mr. Sahil Rangra and Mr. Naveen Kumar, Advocates. for…

  • GST Judgment – Show Cause Notice

    DELHI HIGH COURT W. P. (C) 6816/2024& CM APPLS. 28413-14/2024 Alka Enterprises Through Proprietor Ashok Kumar …..AppellantV/sUnion of India & Ors. …..Respondent Honble JusticeSanjeev Sachdeva and Ravinder Dudeja, JJ. Date : 27/05/2024 Appearance:Mr. Prabhat Kumar, Mr. Arun Kumar Singh and Mr. Utkarsh Kumar, Advocates for the Petitioner.Ms. Suruchi Mitta, Advocate for UOI. Mr. Rajeev Aggarwal, ASC for the Respondent.Case Disposed…

  • THE MICRO, SMALL AND MEDIUM ENTERPRISES DEVELOPMENT ACT, 2006

    Introduction An Act to provide for facilitating the promotion and development and enhancing the competitiveness of micro, small and medium enterprises and for matters connected therewith or incidental thereto. WHEREAS a declaration as to expediency of control of certain industries by the Union was made under section 2 of the Industries (Development and Regulation) Act,…