Jharkhand High Court
If Assessee Disputes Interest Liability Then Dept. Has To Follow Procedure Laid Down u/s 73 or 74 of the CGST Act: Jharkhand High Court
The Jharkhand High Court has held that if any assessee disputes the liability of interest under Section 50 of the CGST Act, then the department has to follow the specific procedure as stipulated under Section 73 or 74 of the CGST Act.The division bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has observed that the department failed to follow the procedure as enshrined...
Goods Or Conveyance Can't be Detained Without Service of detention Order: Jharkhand High Court
The Jharkhand High Court has held that no goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. The division bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has observed that the adjudication order and the appellate order both suffered from procedural infirmities and lacked...
Exclusive Jurisdiction Is Good For Civil Suits, Can't Supersede The Seat Of Arbitration: Jharkhand High Court
The Jharkhand High Court has held that merely because exclusive jurisdiction has been conferred on a different court, the same cannot amount to contrary indicia and the venue of arbitration would still be the seat of arbitration. The Bench of Justice Sujit Narayan Prasad held that exclusive jurisdiction clause cannot supersede the designation of venue/seat of...
Leaseholder Using Land For Charitable Purpose Can't Be Charged Rent Applicable To Commercial Category Of Lease: Jharkhand High Court To State
The Jharkhand High Court recently observed that a society using a leasehold land for charitable purposes, in this case for charitable educational purpose, cannot be charged premium, rent or service charge at commercial lease rates.Justice Kailash Prasad Deo observed that the State, as instrumentality, cannot act with arbitrariness and it must be just, fair and reasonable in all their...
Unexplained & Inordinate Delay In Invoking Statutory Remedies Is Relevant Consideration While Exercising Powers Under Article 226: Jharkhand HC
The Jharkhand High Court recently observed that once the statutory remedy of revision has been held to be barred by limitation, interference with such finding in writ proceedings without any explanation for inordinate delay would amount to stretching the exercise of power under Article 226 of the Constitution of India. The observation came from Justice Anubha Rawat Choudhary: "This...