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“When there were allegations of the existence of suspicious or unusual circumstances, peculiar and unique to the factual complexion, the same ought to be examined and taken to its logical conclusion.”
“An order, which does not reflect even minimum application of mind, cannot be saved by filing an affidavit claiming that there was material based upon which such approval could have been granted.”
The Court held that Nescafe Premix is classifiable under Entry C-II-3 and not under the general Entry C-II-18(2) of the Bombay Sales Tax Act, 1959.
“In interpreting items in statutes whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used, but to their popular meaning.”
“BCCI must endeavour to take an expeditious decision on similar representations, as they are dealing with the hopes and aspirations of young children, who we presume have been working hard to excel in cricket and must also consider if any relief could be granted to such players”
“Merely because charges for online booking are included in the tax measure does not imply that the State has encroached upon the Union List.”
“The authorities/entities who can assist on Aadhaar number shall be equipped with necessary technology for authentication and such authentication shall be done in accordance with the Aadhaar (Authentication) Regulations, 2021.”
The assessee submitted that the tax effect in this appeal is below Rs. 2 crores and CBDT Circular 5 of 2024 does not include any exceptions like the one in Board’s communication dated 20-8-2018.
“The legislation touching upon price control in India has always been specific, eloquent and reasonable, even though important, restriction on the right to carry on business has never been sought to be achieved indirectly or by implication and without setting out a statement of the policy of the legislature on this behalf.”
“The petitioner pointed out the orders made by the Supreme Court in the Aadhaar case and contended that insisting on an Aadhaar Card for opening a Bank account was not legal or proper.”
The petitioner, Purple Products, imported Tin Ingots manufactured from Malaysia, with a valid Certificate of Origin and based on such certification, it claimed and availed benefits under Customs Exemption Notification No. 46 of 2011, dated 1-6-2011, from time to time.
The appointment of the petitioner to the 2008 Civil Services, based on the subsequent legislative reform made in 2016, would lead to administrative chaos and raise several complications regarding seniority, induction etc.
The jurisdictional parameter about failure to disclose fully and truly all material facts necessary for assessment are missing and without compliance with the said parameters, the respondents have no jurisdiction to proceed with the reopening of the assessment.
Section 22(1) of the Maharashtra Public Trusts Act, 1950 provides for change when same is desired in the interest of the administration of public trust, therefore, changing name at the behest of and on the directions of Charity Commissioner will not fall within the provisions of Section 22(1) of the said Act.
When the Assistant Commissioner of Customs purports to exercise public powers as a Customs official, his personal opinions or preferences must necessarily take a back seat and he cannot allow his personal opinions, however strong, to cloud his judgment.
Article 144 of the Constitution provides that all authorities, civil and judicial, in the territory of India shall act in the aid of the Supreme Court.
The present petition is instituted to question the show cause notice dated 07-12-2023 only after the show cause notice is adjudicated and the order dated 22-07-2024 is made.
RNA Royal Park Co-operative Housing Society Ltd. stated that one of its resident, is indiscriminately feeding stray dogs beyond the appointed timings and locations, causing society to face a serious problem.
It is reasonable to infer that petitioner has already passed on the burden of octroi duties to its consumers as it has neither pleaded nor established that it has not passed on the burden of the alleged excess octroi collected by the Bombay Municipal Corporation to its consumers.