CGST Act 2017 Archives

Pending investigation no ground to deny bail

Pending investigation against co-accused cannot be sole ground to deny bail to accused under Section 132 CGST Act: Punjab & Haryana HC

The involvement of criminal justice system in cases pertaining to CGST Act begins at the stage of arrest and ends when bail is secured. Allowing such tendencies to go unchecked will raise serious doubts about efficacy of investigation, which naturally weakens the faith of the public in justice dispensation mechanism.

Experts Corner Lakshmikumaran & Sridharan

Legality of the Restriction Posed by Circular No. 181/13/2022-GST Dated 10-11-2022: Adding to the Woes of the Edible Oil and Coal Industry

by Ravi Raghavan*, Meghna Lal** and Vani Dwevedi***

Case Briefs High Courts

‘Not violative of Articles 19(1)(g), 300-A of Constitution’; Patna High Court upholds constitutionality of Section 16(4) of CGST Act, 2017 and BGST Act, 2017

“Fiscal legislation having uniform application to all registered persons, cannot be said to be violative of Article 19(1)(g) of the Constitution and the question of such statutory provision being violative of Article 302 of the Constitution and in teeth of Article 13 of the Constitution of India does not arise at all.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

Claims of various stakeholders to be considered by Resolution Professional in accordance with law; NCLT, Chandigarh emphasizes

That various stakeholders are to be considered by the Resolution Professional under the relevant provisions of IBC andin accordance with law, and the same should be placed before the CoC for approval. Thus, the resolution plan was sent back for approval by the Committee of Creditors.

OP. ED.Practical Lawyer Archives

The Tussle of Service Charges at Hotels and Restaurants: Pro or Anti Consumers

Ashok R. Patil*

Case Briefs High Courts

Calcutta High Court restricts Two wings of the same department, Anti Evasion wing and Range Officefrom initiating proceedings for same period while Audit Commissionerate asked to issued notice

Calcutta High Court | While deciding an intra-court appeal wherein it was alleged that three wings of the same department

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the