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High Court of Karnataka Delivers Judgment on Batch of Writ Petitions Concerning Input Tax Credit Under KVAT Act. Interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003 and Availment of Input Tax Credit Irrespective of Invoice Month Framed the Core Issue.

A batch of writ petitions came before the High Court of Karnataka under Article 226 of the Constitution of India, filed by various companies including...

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Bombay High Court Dismisses Writ Petitions Challenging Refusal of Leave Under Order 1 Rule 8 CPC After Evidence in Representative Suit. Court Holds That Leave Must Be Obtained Before Institution and Defect of Capacity Cannot Be Cured Retrospectively at Stage of Final Arguments.

The dispute arose from two suits filed by the petitioner, a cooperative society, in a representative capacity under Order I Rule 8 of the Code of Civi...

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Bombay High Court Dismisses Petition Seeking Release of Sealed Factory Premises in Customs Duty Dispute — Petitioner Failed to Comply with Supreme Court's Conditional Order. Interest Demand Under Section 28AA of Customs Act, 1962 is Statutory and Automatic, No Separate Demand Required.

The petitioner, B.V. Jewels, a partnership firm engaged in manufacturing and exporting gold and jewellery, operates an export processing unit in SEEPZ...

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Karnataka High Court Dismisses Employer's Challenge to Provident Fund Damages for Delayed Remittance. Section 14B of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 Imposes Strict Liability Without Requiring Mens Rea.

The petitioner, M/s HMT Limited, a Central Public Sector Enterprise, challenged the order dated 2.1.2004 passed by the Regional Provident Fund Commiss...