Delhi High Court
Case BriefsHigh Courts

The petitioner, a practicing advocate, who was expected to maintain decorum placed comments in the chat box during the proceedings via video conferencing against the sitting judge and the proceedings being taken up by the Court.

Telangana High Court
Case BriefsHigh Courts

The High Court found the cause of action to be untenable as the petitioners were already accused in a similar case.

non-bailable warrants
Case BriefsSupreme Court

By the interim order, the Supreme Court had restrained the NCDRC from taking any coercive steps against Ireo Grace Realtech

Delhi High Court
Case BriefsHigh Courts

“The opportunity to the petitioner to file a reply to the show cause notice was therefore a mere eye wash, and nothing more.”

national company law appellate tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

The NCLAT held that the CoC had the jurisdiction to decide on liquidation as per Section 33(2) and its explanation, even before completing all steps for resolution.

allahabad high court
Case BriefsHigh Courts

Allahabad High Court noted that the penalty order does not appear to bring out any conduct of the petitioner as may indicate or establish collusion between the petitioner and the importing dealer.

show-cause notice
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 80

allahabad high court
Case BriefsHigh Courts

“The notice is required to state the grounds necessitating the action and the penalty proposed specifically and unambiguously and is also required to adhere to the principles of natural justice”

delhi high court
Case BriefsHigh Courts

Section 28 provides a window of five years from the relevant date within which proceedings under the said provision may be initiated. The proceedings so initiated are liable to be ended in accordance with the statutory timelines which stand out in sub-section (9).

delhi high court
Case BriefsHigh Courts

As per reports, the case relates to alleged wasteful expenditure of almost Rs 53 crore on the renovation of Chief Minister Arvind Kejriwal’s official residence.1

gujarat high court
Case BriefsHigh Courts

The Court granted liberty to the respondent authorities to issue fresh notice, including the detailed reasons and thereafter to provide reasonable opportunity of hearing to the petitioner.

Delhi High Court
Case BriefsHigh Courts

The Delhi High Court held that the Commissioner of CGST and Central Excise cannot continue the proceedings for adjudication of the impugned show cause notice, after the lapse of thirteen years.

Delhi High Court
Case BriefsHigh Courts

The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law

Invocation of incorrect methodology
Case BriefsSupreme Court

Supreme Court held that the CBEC circular was not contrary to the intent of the Central Excise Act and Rules. Thus, the show cause notice is not defective and unenforceable. However, the order of the Commissioner regarding the value of the goods sold to the Assessee’s sister concerns is in consonance with the Court’s earlier judgments and CBEC Circular.

Rajasthan High Court
Case BriefsHigh Courts

It suffered from non-application of mind and was in violation of mandatory requirement of section 75 (6) of the CGST Act.

Case BriefsSupreme Court

Supreme Court: In a special leave petition against the impugned judgment passed by the Bombay High Court, whereby, the Court dismissed the

Armed Forces Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

Armed Forces Tribunal (Lucknow Bench): The Division Bench of Justice Umesh Chandra Srivastava, Member (J) and Vice Admiral Abhay Raghunath Karve, Member

Bombay High Court
Case BriefsHigh Courts

Bombay High Court: The Division Bench of K.R. Shriram and Milind N. Jadhav, JJ. took cognizance of a petition which was filed

Delhi High Court
Case BriefsHigh Courts

Delhi High Court: Jasmeet Singh, J. did not interfere with the impugned show cause notice issued by Delhi Police to a restaurant