Judgement Extended period cannot be invoked unless a positive act on the part of the assessee is evidenced showing the intent to evade payment of duty (Teradata India Pvt Ltd vs. The Commissioner of Central Excise And Service Tax)(Customs, Excise and Service Tax Appellate Tribunal) (20.02.2024)Issue to be decided in the instant case is as to whether the Appellants are liable to pay penalty under Section 78 of the Finance Act, 1994 when the s....MANU/CJ/0028/2024Service TaxBar, as provided in Section 37 of NDPS Act, cannot be invoked where the evidence against the accused appears to be unbelievable and insufficient for the purpose of conviction (Vinod Nagar Vs. Narcotics Control Bureau(Neutral Citation: 2024:DHC:1244))(High Court of Delhi) (19.02.2024)The present application has been filed under Section 439 of the Code of Criminal Procedure, 1973 ('CrPC') read with Section 482 of CrPC seeking regula....MANU/DE/1158/2024NarcoticsIn a complaint under Section 138 of NI Act, only drawer of the cheque who can be prosecuted (Vishwas Ingale vs. Zenith Rubber Private Limited (Neutral Citation:2024:DHC:1410))(High Court of Delhi) (21.02.2024)Present petition has been filed under Section 482 of the Code of Criminal Procedure, 1973 ('Cr.P.C') praying for quashing of the complaint filed by th....MANU/DE/1343/2024CriminalInitial burden of proof lies on the Department to show Assessee’s intention to evade tax, when the error in the documents is only typographical error (Indeutsch Industries Private Limited vs. State Of U.P. And Others (Neutral Citation:2024:AHC:28307))(High Court of Allahabad) (19.02.2024)Present is a petition under Article 226 of the Constitution of India, 1950 wherein the writ Petitioner is aggrieved by the order passed in appeal and ....MANU/UP/0416/2024Goods and Services TaxCourts cannot direct the States to implement a particular policy or scheme on ground that a better, fairer or wiser alternative is available (Anun Dhawan vs Union Of India (Neutral Citation: 2024 INSC 136))(Supreme Court) (22.02.2024)The Petitioners have filed the present petition under Article 32 of the Constitution of India, 1950 seeking various directions against the States and ....MANU/SC/0130/2024CivilEnemy properties vested in the Custodian are not Union properties; Assessee is liable to pay property tax on it (Lucknow Nagar Nigam and Ors. Vs. Kohli Brothers Colour Lab Pvt. Ltd. and Ors. (Neutral Citation: 2024 INSC 135))(Supreme Court) (22.02.2024)Present Civil Appeal has been filed by the Lucknow Nagar Nigam ('Municipal Corporation') impugning the judgment of the High Court that has allowed the....MANU/SC/0128/2024Property