Chhattisgarh High Court
Chhattisgarh High Court Allows Gilcon Project's Claims, Rejects State's Appeal In Arbitration Dispute
The Chhattisgarh High Court on 25 March dismissed the State of Chhattisgarh's appeals and upheld the Commercial Court's order partly setting aside the arbitral award while granting limited relief to Gilcon Project Service Ltd. JV Scapes Associates.A Bench of Justice Rajani Dubey and Justice Radhakishan Agrawal reiterated that courts exercising jurisdiction under Sections 34 and 37 of the Arbitration and Conciliation Act, 1996 cannot reassess evidence or substitute the arbitrator's findings...
Chhattisgarh High Court Refuses To Condone 110-Day Delay In Arbitration Appeal Against PwC
The Chhattisgarh High Court has dismissed an arbitration appeal filed by the Chhattisgarh State Agriculture Marketing Board against Price Waterhouse Coopers Pvt. Ltd., holding that the Board failed to justify a delay of 110 days in filing the appeal within the time limit prescribed under the Commercial Courts Act. A division bench of Justices Rajani Dubey and Radhakishan Agrawal held that no sufficient cause was shown to justify the delay beyond the prescribed limitation period under the...
Chhattisgarh HC Allows Taxpayer To Seek Relief Under CBIC Circular Meant For States Where GSTAT Is Not Operational
The Chhattisgarh High Court has disposed of a writ petition filed by Maa Shakambari Steel Ltd., allowing the company to seek protection from GST recovery proceedings by following a Central Board of Indirect Taxes and Customs (CBIC) circular that applies in cases where the GST Appellate Tribunal is not yet operational. The matter came before Justice Rakesh Mohan Pandey, who was hearing a challenge to an order passed by the State tax authorities under Section 107(11) of the Chhattisgarh Goods and...
RERA Cannot Examine Municipal Completion Certificates Issued Before It Came Into Force: Chhattisgarh High Court
The Chhattisgarh High Court has recently held that the Real Estate Regulatory Authority has no jurisdiction to examine or question completion certificates issued by municipal authorities before May 1, 2017, when the substantive provisions of the Real Estate (Regulation and Development) Act, 2016, came into force. "Prima facie, a real estate project which has been certified as complete under the applicable municipal law prior to the enforcement of the RERA regime in the State of Chhattisgarh...
Limitation Period For GST Appeals Starts Only After Tribunal Becomes Functional: Chhattisgarh High Court
The Chhattisgarh High Court has held that the limitation period for filing appeals to the GST Appellate Tribunal (GSTAT) begins only once the Tribunal becomes functional, and allowed a Raipur-based construction firm to approach the Tribunal for its transitional input tax credit claim, while directing that statutory protection against recovery under Section 112(9) of the CGST Act will continue in the meantime. Justice Naresh Kumar Chandravanshi passed the order in a writ petition filed by the...
'Land or Water' Excludes Railways: Chhattisgarh High Court Strikes Down Transit Fee On Iron Ore Moved By Rail
The Chhattisgarh High Court has held that the state government has no authority to levy transit fees on iron ore transported through railways. The court ruled that such a levy is beyond the scope of the Indian Forest Act, 1927, and violates Article 265 of the Constitution. A division bench of Chief Justice Ramesh Sinha and Justice Naresh Kumar Chandravanshi held that Section 41 of the Act permits the State to regulate transit of forest produce only “by land or water.” It does not extend to...
Exporters Not Using Letters Of Credit Cannot Be Denied Rice Export Duty Exemption: Chhattisgarh High Court Directs ₹2.1 Crore Refund
The Chhattisgarh High Court has held that exporters who do not carry out exports through Letters of Credit (LoCs) cannot be denied exemption from export duty on parboiled rice solely on the ground that they failed to satisfy an LoC-related condition in a temporary exemption notification.A Division Bench of Chief Justice Ramesh Sinha and Justice Bibhu Datta Guru delivered the ruling while allowing the writ petition filed by a Ludhiana-based exporter engaged in the export of parboiled rice. The...
Tax Paid During Probe Must Be Refunded Once No Liability Found: Chhattisgarh High Court Allows Service Tax Refund
The High Court of Chhattisgarh has allowed a service tax appeal filed by an assessee, setting aside orders passed by the department and the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which had rejected a refund claim as time-barred under Section 102(3) of the Finance Act, 1994 . A Division Bench of Justice Rajani Dubey and Justice Amitendra Kishore Prasad was hearing an appeal challenging CESTAT's order that denied refund of ₹14.89 lakh deposited by the assessee during...
Service Tax Refund Cannot Be Denied On Limitation When Deposit Was Made During Investigation: Chhattisgarh High Court
The Chhattisgarh High Court has held that service tax deposited during the course of investigation cannot be denied refund merely on the ground of limitation under Section 102(3) of the Finance Act, 1994, especially when the department itself later drops proceedings and acknowledges non-liability. The Division Bench of Justice Rajani Dubey and Justice Amitendra Kishore Prasad allowed a tax appeal filed by a service tax assessee challenging the rejection of a refund claim amounting to...
Income Tax Act | Failure To Raise Timely Objection To Jurisdiction U/S 143(2) Bars Assessee From Challenging Assessment: Chhattisgarh HC
The Chhattisgarh High Court held that failure to raise a timely objection to jurisdiction under Section 143(2) of the Income Tax Act bars the assessee from challenging the assessment. Justices Sanjay K. Agrawal and Radhakishan Agrawal stated that the assessee also did not raise any objection regarding jurisdiction upon completion of his assessment. As such, the plea with regard to the territorial jurisdiction of the ITO was barred by virtue of Section 124(3)(a) of the Income Tax Act....
Input Tax Credit Not Admissible On Electricity Supplied To Township Maintained By Bharat Aluminium: Chhattisgarh High Court
The Chhattisgarh High Court has stated that the ITC is not admissible on electricity supplied to a township maintained by Bharat Aluminium. The bench, consisting of Chief Justice Ramesh Sinha and Ravindra Kumar Agrawal stated that Input Tax Credit (ITC) is not admissible on the electricity supplied to the township maintained by Bharat Aluminium/appellant. This is because such supply cannot be said to have been made in the course or furtherance of the appellant's business, as...
Compensation Received From NHAI For Acquisition Of Land Not Taxable: Chhattisgarh High Court
The Chhattisgarh High Court held that the compensation received against the acquisition of land from the NHAI (National Highways Authority of India) is not exigible to tax under Section 96 of the RFCTLARR Act (Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013). Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 provides that no income tax or stamp duty...