The High Court of Chhattisgarh while upholding the decision of the Single Judge Bench held that the very purpose of passing ‘provisional order of attachment’ for pending adjudication, is only to see that no third...
The Chhattisgarh High Court has held that undervaluation of goods in the invoice can not be the ground for the detention of goods under Section 129 of the Central Goods and Service Tax (CGST) Act,...
The Chhattisgarh High Court rejected a writ petition filed by a trader who was penalised for allegedly purchasing goods from bogus dealers and thereby issuing fake invoices for availing input tax credit. The petitioner, Dadhichi...
The Chhattisgarh High Court has upheld the increased rates of development cess and environmental cess on land covered used for mining as per the amendment introduced to the Chattisgarh (Adhosanrachna Vikas Evam Paryavaran) Upkar Adhiniyam,...
The Chhattisgarh High Court has ruled that the writ benefit cannot be extended to such indolent persons who sleep over their rights and duties without any plausible explanation and justification and now at the belated...
The Chhattisgarh High Court has upheld the validity of the rules issued by the Chhattisgarh State Government where it notified the authority of local authorities to collect fees from service providers or licensees who set...
While dismissing a review petition, the Chhattisgarh High Court observed that the review power can be invoked only when there is an error apparent on the face of the record. The Writ Petitioners are again...
The Bilaspur Bench of the Chhattisgarh High Court in the case of CIT v Rishabh Foundation Trust holding in favor of the assessee upholding registration under Sections 12A refused to interfere with the order of...
In a recent case, the Chhattisgarh High Court has held that the original Act of 1988 has not been either superseded or replaced by Amendment Act of 2016. The original Act of 1988 is still...
The Chhattisgarh High Court has held that the petitioner Bharati Airtel Limited is liable to pay property tax in respect of or otherwise relating to underground cable laid for the purpose of providing telephone services...
A division bench of the Chhattisgarh High Court has held that the demise of the mother cannot be said to be a reason for condoning the delay of 259 days in filing an appeal since...
A two-judge bench of the Chhattisgarh High Court has held that the tendu leaves are not ‘Minor Forest Produce’ and therefore, the concessional rate of 5% is not leviable on the same. The State Government...
The Chhattisgarh High Court has held that, ‘ Frooti ’ is a beverage within Entry 14 of Schedule-II of the Chhattisgarh Entry Tax Act, 1976 and would be charged at the rate of 2%. The...
In Kishan Lal vs. Additional Commissioner of Commercial Tax, the Chhattisgarh High Court held that the show cause notices issued after the expiry of three calendar years for the provincial tax and entry tax for...
In Shree Raipur Cement Plant vs. State of Chhattisgarh Finance Department & Ors., the Chhattisgarh High Court held that the petitioner is entitled to be issued C Form under the Central Sales Tax Act, 1956...
The Chhattisgarh High Court recently held that the service of notice to the Chartered Accountant of the assessee cannot be treated as ‘service’. In the instant case, the department initiated re-assessment proceedings against the assessee....
The Chhattisgarh High Court in M/s. Ardent Steel Limited vs. ACIT & Anr. held that reassessment proceeding must be initiated within the time limit prescribed under Section 149(1)(b) of the Income Tax Act, 1961. The...
In State Bar Council of Chhattisgarh vs. CIT & Ors., the Chhattisgarh High Court held that the State Bar Council is entitled to be exempted from Income Tax by virtue of Section 10(23A) of the Income...
The Chhattisgarh High Court, in the case of Commissioner of Income Tax Central Revenue v. Chhattisgarh Urology Society recently announced that a society consists of urologist doctors eligible for registration under Section 12A of the...
The Chhattisgarh High Court, recently quashed a notice and order under Section 148 only on account of non-fulfillment of the condition precedent as is envisaged under the of the provision to section 151(1) of the...
In Commissioner, CCEST, Bilaspur v. M/s Ultratech Cement Pvt Ltd, a division bench of the Chhattisgarh High Court held that the place of removal is delivery point and not the ‘factory gate’ of the assessee...
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