Additional Commissioner Of Commercial Taxes Acted In Undue Haste In Disposing Of Revision Applications: Jharkhand High Court

The Jharkhand High Court has held that the Additional Commissioner of Commercial Taxes has acted in undue haste in disposing of the revision applications. It is trite law that if an authority acts in undue haste, malice in law is to be presumed, and his action is deemed to be mala fide.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that the Additional Commissioner, merely on the strength of a letter written by DCCT, initiated suo motu revision proceedings without...

CGST Preventive Wing And DGGI Wing To Forward All Investigation And Inter-Related Transaction To State Authorities: Jharkhand High Court

The Jharkhand High Court has opined that the Preventive Wing of the CGST and DGGI Wing of the CGST shall forward all their investigation carried out as against the petitioner and inter-related transactions to the State Authorities, who shall continue with the proceedings from the same stage.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has stated that “we failed to understand as to what had become so emergent that prior to any determination or finding of any...

Arbitration and Conciliation Act | Mere Violation Of Substantive Law By Itself Not A Valid Reason To Set Aside Arbitral Award: Jharkhand High Court

The Jharkhand High Court while dismissing an appeal directed challenging the Commercial Court's dismissal of a Section 34 Petition against an arbitrator's award, has held that a mere contravention of substantive law by itself does not constitute a valid ground for setting aside an arbitral award subsequent to the 2015 amendment in the Arbitration and Conciliation Act, 1996 (Act). The division bench headed by Acting Chief Justice Shree Chandrashekhar and Justice Anubha Rawat Choudhary observed,...

Heavy Earth Moving Vehicles Under MVA Can Only Be Driven By Licensed Individuals: Jharkhand High Court

The Jharkhand High Court has ruled that registration of mining equipment, including drill masters and dumpers is mandatory under the Motor Vehicles Act. However, the Court has further said that the issue of whether a vehicle is taxable or not will depend upon the test as to whether the vehicle is proposed to be used for transporting goods from one place to another.Brief FactsThe petitioner, Steel Authority of India Limited (SAIL), has its coal mines at Chasnalla Area of Dhanbad district from...

No Illegality In Initiation Of Reassessment Proceedings After 10 Years Post-Search Under New Regime: Jharkhand High Court

The Jharkhand High Court had held that A.O. was justified in reopening the assessment for A.Y. 13–14 for 10 years as they had rightly taken previous sanction from the competent authority.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that w.e.f. April 1, 2022, the legislature expanded the scope for revenue in search proceedings via amendment in Section 149(1)(b) by including entries in books of account apart from assets and expenditure. The records suggest that...