PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
HC dismissed writ petitions challenging revisional orders under AVAT Act and CST Act. The court found Circular No. 15/2010 inapplicable to Revisional Authority's powers. The revisional orders were based on proper enquiries including Excise Documents, interstate certificates, and dealer verification. Finding no evidence of fraud, collusion, or perversity in the orders dated 26.02.2020, the court upheld them. The petitioner firm was granted refund of pre-deposits with 9% interest from 08.05.2021. Tax authorities were directed to issue fresh assessment orders within six weeks and process refunds within four weeks thereafter. The court emphasized that pre-deposits for revision admission are not duty payments and must be refunded upon successful revision.
HC dismissed writ petitions challenging revisional orders under AVAT Act and CST Act. The court found Circular No. 15/2010 inapplicable to Revisional Authority's powers. The revisional orders were based on proper enquiries including Excise Documents, interstate certificates, and dealer verification. Finding no evidence of fraud, collusion, or perversity in the orders dated 26.02.2020, the court upheld them. The petitioner firm was granted refund of pre-deposits with 9% interest from 08.05.2021. Tax authorities were directed to issue fresh assessment orders within six weeks and process refunds within four weeks thereafter. The court emphasized that pre-deposits for revision admission are not duty payments and must be refunded upon successful revision.
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