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Elegant Surveyors VERSUS C.C.E. & S.T.-Rajkot

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Service Tax Appeal No.10371 of 2013 Service Tax Misc. Application (ORS) No. 10087 of 2023 (Arising out of OIO-90/COMMR/2012 dated 31/12/2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-RAJKOT)   Elegant Surveyors VERSUS C.C.E. & S.T.-Rajkot    APPEARANCE: Shri Mihir Gupta & Shri Mayank Jain, Advocates for the Appellant Shri. Vijay G. Iyengar, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR Final Order No. A/ 10861 /2023         C L MAHAR DATE OF HEARING: 23.03.2023 DATE OF DECISION: 11.04.2023   [...]

PGP GLASS P LTD. VERSUS  C.C. E. & S.T. – SURAT-II

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 716 of 2012-DB (Arising out of OIO-01-COMMR-AKJ-REM-2012 dated 30.05.2012 passed by the Commissioner of Central Excise, Customs and Service Tax-SURAT-II)   PGP GLASS P LTD. VERSUS  C.C. E. & S.T. – SURAT-II APPEARANCE: Shri. Mehul Jiwani, Chartered Accountant for the Appellant Shri. R.K. Agarwal, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)   Final Order No. A/ 10857 /2023         RAMESH NAIR DATE OF HEARING: 16.12.2022 DATE OF DECISION: 11.04.2023     The appellant, [...]

M/s. RAJASHREE POLYFIL VERSUS C.C. E. & S.T. – SURAT-II

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 10141 of 2013-DB (Arising out of OIO 70/Commr./Surat-II/2012 dated 18.10.2012 passed by the Commissioner, Customs & Central Excise, Surat –II)   M/s. RAJASHREE POLYFIL VERSUS C.C. E. & S.T. – SURAT-II APPEARANCE: Shri. Mrugesh Pandya, Advocate for the Appellant Shri. R.K. Agarwal, Superintendent (AR) for the Respondent   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)   Final Order No. A/ 10858 /2023         RAMESH NAIR DATE OF HEARING: 16.12.2022 DATE OF DECISION: 11.04.2023     This is an appeal filed against Order-In-Original No. 70/Commr./Surat-II/2012 [...]

Non-Filing of Returns Doesn’t Justify Retrospective GST Registration Cancellation: Delhi HC

IN THE HIGH COURT OF DELHI  AT NEW DELHI W.P.(C) 1103/2024 & CM APPLs. 4630-31/2024 POLYTEC INDUSTRIES THROUGH  ITS PROPRIETOR MR. ROHIT GUPT  versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND OTHERS Advocates who appeared in this case: . Respondents For the Petitioner: Mr. Rakesh Kumar, Advocate. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. CORAM:- HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON’BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT   SANJEEV SACHDEVA, J. (ORAL)   Petitioner impugns order in appeal dated 01.2024 whereby the appeal file by the Petitioner has been dismissed solely on [...]

DELHI HC: LAWS RELATING TO ECONOMIC ACTIVITIES HAVE TO BE VIEWED WITH GREATER LATITUDE THAN LAWS TOUCHING CIVIL RIGHTS

IN THE HIGH COURT OF DELHI  AT NEW DELHI + W.P.(C) 7743/2019 RECKITT BENCKISER INDIA PRIVATE LIMITED versus UNION OF INDIA THROUGH: ITS SECRETARY & ORS. .   Mr.Farman Ali, Advocate with Ms.Usha and Mr.Krishan Kumar, Advocates for R-2 & 3 + W.P.(C) 10999/2018 M/S PYRAMID INFRATECH PRIVATE LIMITED Petitioner Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire and Mr. Ajay Singh. Advs. Versus UNION OF INDIA & ORS. Respondents Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. [...]

WRIT MAINTAINABLE DESPITE ALTERNATIVE REMEDY WAS AVAILABLE- DENIAL OF CROSS-EXAMINATION- PETITIONER CANNOT BE HELD LIABLE BECAUSE EXPORTERS WERE NOT TRACEABLE

IN THE HIGH COURT OF DELHI AT NEW DELHI  Judgment reserved on: 01 December 2023 Judgment pronounced on: 30 January 2024  W.P. (C) 15808/2022 NAMAN GUPTA  versus COMMISSIONER OF CUSTOMS AIRPORT AND GENERAL  CORAM: HON’BLE MR. JUSTICE YASHWANT VARMA HON’BLE MR. JUSTICE RAVINDER DUDEJA J U D G M E [...]