Hon’ble Bombay High Court in the case of Siddharth Mandavia Versus UOI in Writ Petition (L) No. 2901 of 2020 held as under: DGGSTI Authorities cannot suspend or cancel the Import Export Code (IEC) of the importer. The attachment of bank account can only be done for taxable person. In case there is no averment […]

These days, most of the assessees’ are being subjected to investigation proceedings initiated by the DGGSTI wing and that too located in another State. Therefore, a question arises can it be done? There have been few cases wherein Hon’ble courts had the occasion to deal with these pleas and it was finally held that transfer

This question has been one of the much debated questions of GST regime and many assessee’s took shelter of this ground during investigation or for grant of bail, if arrested. Recently, Hon’ble Telangana High Court had the occasion to deal with this question wherein they answered it very clearly but made wrong observations on independence

Detention for reason, – ‘the documents which were tendered are found to be defective’ is not good enough to levy tax and penalty. Which document is defective (whether it is e-way bill or the tax invoice/bill and supply/delivery challan) and why it is defective, shall be mentioned. If it is not mentioned, it is clear

Hon’ble Gujarat High Court in the case of Synergy Fertichem Pvt. Ltd. v. State of Gujarat reported as 2020 (33) G.S.T.L. 513 (Guj.) held that section 129 and 130 of the Act are independent provisions and authorities can directly invoke section 130 of the GST Act. Recently, Hon’ble Telangana High Court had the occasion to deal

(In continuation of our post-dated 07.08.2021) In the case of Y.S. Jagan Mohan Reddy v. CBI (2013) 7 SCC 439 Hon’ble Supreme Court held that while granting bail, the court has to keep in mind the nature of accusations, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character

We are aware with various stages of Bail, i) Anticipatory Bail, ii) Regular Bail and iii) Default Bail. As a result of epidemic caused by COVID-19 disease, apex court as well as High Court’s has given directions/guidelines to release accused who has already been sentenced for a crime to be released on PAROLE but the question arises,