Search Results for Tag : Denial
International Cases
Compensation not payable unless disease predominantly arose from discipline which was unreasonable and harsh on part of employer(23.08.2018)
In instant case, the Appellant (Mr Suleski), was employed as a crane supervisor by the Respondent (Pilbara Iron). At a meeting with his superintendent.....
Tags : Compensation, Denial, Legality
News
CESTAT, Chennai: No Denial of Refund of Cenvat Credit for Premises Being Unregistered(24.02.2020)
Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the refund of input Cenvat credit cannot be denied for the reasons o.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Denial of Refund of Cenvat Credit
Kerala HC: Parties to Litigation Entitled to be Informed of Reasons for Denial of Their Claim(01.02.2022)
Kerala High Court has observed that a party to litigation is entitled to be informed of the reasons behind the denial of their claims.
Tags : Kerala High Court, Denial of Claim
Delhi HC Passes Directions over Denial of Access to Food to Poor(28.04.2020)
Delhi High Court has directed Delhi Government to set up helpline, observing that 'denial of access to food' due to improper distribution of food grai.....
Tags : Delhi High Court, Denial of Access of Food to Poor
Bombay High Court asks DCIT to pay Cost of Rs. 1.5 Lakhs for Illegal Denial of Refund(03.01.2019)
Bombay High Court has recently imposed a fine of 1.50 lakhs on the Deputy Commissioner of Income Tax for not granting refund.
Tags : Bombay High Court, DCIT, Illegal Denial of Refund
Delhi HC Stays Direction to Centre to Prior Inform Foreigners, OCIs About Denial of Entry into India(08.04.2019)
Delhi High Court has put on hold its single judge order of August 2018 directing the Centre to inform in advance all blacklisted Overseas Citizen of I.....
Tags : Delhi High Court, Denial of Entry in India
P&H HC: Questions on Validity of Marriage Not Grounds for Denial of Protection to Couple(25.05.2021)
Punjab and Haryana High Court has reaffirmed that in protection petitions, questions surrounding validity of the marriage cannot be a ground for denia.....
Tags : Punjab and Haryana High Court, Grounds for Denial of Protection to Couple
Gauhati HC Seeks Response on Denial of Admission of Covid Patients to Private Hospitals(27.05.2021)
Gauhati High Court has sought response from the Assam Government on an application alleging denial of admission to Covid-19 patients by private hospit.....
Tags : Gauhati High Court, Denial of Admission of Covid Patients to Private Hospitals
Onus is on the party seeking specific performance to prove the terms of the contract and compliance with any antecedent or reciprocal obligation(30.10.2023)
Present is an appeal against the judgment and order of the High Court, upholding the Respondent’s special plea that, the contractual relief sought by .....
Tags : Contractual relief, Denial, Legality
Kerala High Court Issues Notice to School on Plea Against Denial of Access to Online Classes(14.07.2021)
Kerala High Court has issued notice to School debarring a student from attending online classes and charged an exorbitant late fee, remarking that the.....
Tags : Kerala High Court, Denial of Access to Online Classes
Bom HC: Unpublicized Tender Condition if Permitted to be Acted Upon Amounts to Denial of Opportunity(11.12.2023)
Bombay High Court has held that any tender condition not publicized and not made part of the tender document, if permitted to be acted upon at the tim.....
Tags : Bombay High Court, Unpublicized Tender Condition, Denial of Opportunity
Rajasthan High Court Issues Notice on Plea Against Denial of Physical Hearing by NCLT Jaipur Bench(13.12.2021)
Rajasthan High Court has issued notice to the Jaipur Bench of the National Company Law Tribunal (NCLT) while adjudicating upon an appeal against an or.....
Tags : Rajasthan High Court, Denial of Physical Hearing by NCLT Jaipur Bench
An appeal Court cannot intervene simply on basis that, it might have exercised discretion differently(16.05.2017)
In facts of present case, on 1st September 2016, Appellant was convicted after a trial in Magistrates Court of five offences of stealing as a servant .....
Tags : Spent conviction, Denial, Validity
Judgments
A candidate would forfeit claim of admission, if he fails to produce original certificates at specified date and time(27.03.2017)
In instant case, Appellants in both Letter Patent Appeals were denied admission into LL.B. Course by Delhi University on ground that, they failed to s.....
Tags : Admission, Denial, Validity
Immovability of goods is not a criteria for denying credit(24.03.2017)
Appellant is engaged in manufacture of cement. For manufacturing of cement, Appellant requires electricity which is used at various stages of producti.....
Tags : Cenvat Credit, Denial, Validity
If Appellant has discharged appropriate Sales Tax/VAT for sale of goods imported by them, than refund claimed by them cannot be denied(25.07.2017)
Facts of case are that, Appellant had filed a refund claim in terms of Notification No. 102/2007-Cus.: MANU/CUST/0175/2007 dated 14th.....
Tags : Refund claim, Denial, Validity
Before imposing penalty, Commission has to be satisfied that, delay occurred was without reasonable cause or request was denied mala fidely(11.12.2017)
The Appellant vide his RTI application sought information regarding the date of payment and cheque number with amount against each bill submitted by t.....
Tags : Information, Denial, Validity
Every matter is important and equal treatment is the backdrop of the Constitution(04.01.2018)
In instant case, the Petitioner consistently harps upon denial of access to justice and injustice perpetrated upon him in not acceding to his prayer e.....
Tags : Justice, Denial, Bias
Once cenvat credit has been availed in respect of input services, same cannot be disallowed by taking recourse to any thumb Rule or formula(22.05.2018)
The Appellant was availing cenvat credit under Cenvat Credit Rules, 2004 and, during the period under dispute, availed a total credit of about Rs. 4.4.....
Tags : CENVAT credit, Denial, Validity
In making refunds claims, an assessee is bound within four corners of Statute and period of limitation prescribed in Central Excise Act and Rules framed therein(06.09.2018)
The Appellants are engaged in the manufacture and export of Leather Footwear. They were paying service tax on 'reverse charge basis', in respect of se.....
Tags : Refund, Denial, Validity
A citizen cannot be non-suited on ground that, authority has failed to take decision in decision making process(22.11.2018)
The Petitioner has filed the present writ application for quashing the order contained in Memo No. 1023 dated 27th May, 2010, whereby the claim of the.....
Tags : Promotion, Denial, Legality
Emotional dependence cannot be measured to be in part; either it is there or is not there(03.10.2018)
In present matter, the daughter of the Appellants (hereafter the victim) died on August 2, 1999 in a rail accident. The accident claimed the lives of .....
Tags : Compensation, Denial, Validity
Transfer is an incidence of service. Petitioner, being a member of para-military forces, cannot be permitted to agitate against his posting(27.12.2018)
The Petitioner is an Assistant Sub Inspector in Sashatra Seema Bal. He was posted at TTC Kasumpti (Shimla). Vide order dated 26th October, 2018, the P.....
Tags : Transfer, Deferment, Denial
Assessee seeking benefit of exemption must always prove its admissibility(21.12.2018)
The facts as revealed from the order passed by the Tribunal, are that with a view to avail exemption from payment of Central Excise under the Notifica.....
Tags : Exemption, Denial, Validity
Burden was strictly on Assessee to establish its entitlement to scheme of exemption(22.11.2018)
The present revision has been filed by the Assessee against the order passed by Tribunal. Tribunal had rejected Assessee's appeal claiming exemption u.....
Tags : Exemption, Denial, Validity
Executive Instructions cannot override statutory rules(04.07.2019)
The Petitioners assail the Government Resolution dated 4th October, 1983 and orders issued by Respondent Nos. 1 and 3 denying the pension and pensiona.....
Tags : Pensionary benefits, Denial, Legality
Credit avail on Service Tax paid on 'Courier Serves' is eligible to Cenvat Credit(05.08.2019)
Present is an appeal against order-in-original of Commissioner of Central Excise, denying CENVAT credit of Rs. 94,16,769, having been availed on taxes.....
Tags : CENVAT Credit, Denial, Legality
At the time of registration, authority must satisfy that, the objects are charitable in nature and activities being carried out are genuine(31.07.2020)
Present appeals preferred by the Assessee are against the separate orders of Commissioner of Income-tax (CIT) denying registration under Section 12AA .....
Tags : Registration, Denial, Legality
Copies of correspondence which are confidential shall not be granted, except under the orders of the Court(02.11.2020)
Appeal was against impugned order denying issuance of Copies of the statements under Section 108 of Customs Act, 1962 on basis that the statements wer.....
Tags : Statements, Copies, Denial
Grant of registration and assessment are two separate and distinct procedures prescribed under the Income Tax Act(01.06.2021)
The Appellant society is registered under the Bombay Public Trust Act, 1950. The Appellant society is incorporated with the objects of promotion of ed.....
Tags : Registration, Denial, Validity
When the loans are given to Nominal Members and relevant State Act includes, 'Nominal Member' under purview of 'Member', benefit under Section 80P(2)(a)(i) of IT Act cannot be denied(21.06.2021)
The assessee is a Co-operative society registered under the Maharashtra Co-operative Societies Act, 1960 ('the Maharashtra Act'). It is engaged in pro.....
Tags : Deduction, Denial, Legality
SEBI's consent cannot be mandatory before SAT or the Court before which the proceeding is pending, for compounding of offence under Section 24A of SEBI Act(23.07.2021)
The Appellant is being prosecuted for an offence under Section 24(1) of the Securities and Exchange Board of India Act, 1992 ("SEBI Act"). The Appella.....
Tags : Offence, Compounding, Denial
The issues of assessment cannot be considered at the time of grant of registration(26.07.2021)
Present is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), ['the CIT (Exemption)]') under Sec.....
Tags : Registration, Denial, Legality
Once it is not disputed that appropriate duty has been paid, the credit thereof cannot be denied(10.05.2022)
The Appellant in the present case is the holder of Service Tax registration and is engaged in providing construction of residential complex services, .....
Tags : Cenvat credit, Denial, Legality
Ambiguous term in an insurance contract is to be construed harmoniously by reading the contract in its entirety(25.04.2022)
The Appellant is aggrieved by an order of the National Consumer Disputes Redressal Commission (NCDRC) dismissing its complaint. The issue urged by the.....
Tags : Guidelines, Claim, Denial
As the assessee trust only carried out educational activities, exemption under Section 10(23C)(vi) of the IT Act is to be allowed(17.05.2022)
The assessee is a charitable trust registered with Assistant Charity Commissioner. The trust is also registered under Section 12A of the Income Tax Ac.....
Tags : Exemption, Denial, Legality
To grant the benefit of an incentive is a policy decision, exporter cannot claim the incentive as a matter of right(04.11.2022)
The exporter has preferred the present appeal feeling aggrieved and dissatisfied with the impugned judgment passed by the High Court, by which the Div.....
Tags : Benefit, Additional licence, Denial
Voluntary contributions specifically received towards corpus of the trust cannot be brought to tax(17.01.2023)
The only issue emanates for consideration is as to whether the CIT(A) justified in confirming the addition made by the AO on account of corpus contrib.....
Tags : Exemption, Denial, Legality
Burden of proof is on employer to disprove the nature of the certificate in order to deny benefits(17.03.2023)
The present Appeal is directed against the final order and judgment in Review Application passed by the High Court, and against order passed by the Hi.....
Tags : Retirement benefits, Denial, Legality
Party ought not to be vexed twice in litigation for one and the same cause(20.09.2023)
The Appellant) was a school teacher at the Railway Higher Secondary School is aggrieved by the judgment of the High Court. By the said judgment, the H.....
Tags : Absorption, Denial, Legality
When documents established that goods imported co-relates with the invoices, refund should not be denied on some minor variation in describing goods(04.04.2024)
In facts of present case, the Appellant filed refund claim for refund of Special Additional Duty paid by them at the time of import of goods as under .....
Tags : Refund claim, Denial, Legality
When there is variance in advertisement and in statutory Rules, it is statutory Rules which take precedence(31.01.2018)
In facts of present case, the Appellant belongs to other backward caste who has passed graduation (B.A.) with Psychology and has also done post-gradua.....
Tags : Selection, Appointment, Denial
Fraud should be of an egregious nature, vitiating the entire underlying transaction and bank should have knowledge of such a fraud(25.01.2018)
The Appellant is a company engaged in the business of generation and sale of electricity and for that purpose, it had entered into agreements with the.....
Tags : Injunction, Denial, Validity
Appointment to a higher post of an incumbent working on lower post is in the form of an accelerated promotion but it cannot be equated with normal mode of promotion(28.11.2023)
The Appellant who was working as a constable with the Border Security Force (BSF), applied for the post of Sub-Inspector General Duty (GD) through Lim.....
Tags : Promotion, Denial, Legality
CENVAT credit cannot be denied on the basis that such availment was not reflected in ST-3 Returns(25.01.2024)
The brief issue to be considered in present case is as to whether the Appellant will not be eligible for CENVAT credit for the reason that the same wa.....
Tags : Cenvat credit, Denial, Legality
Legitimate right to seek refund cannot be foreclosed on account of technical glitches(22.12.2023)
The Petitioner has filed the present petition, aggrieved by the denial of refund of unutilised input tax credit (ITC) accumulated in respect of the Go.....
Tags : Refund, Denial, Legality
Non grant of an opportunity to cross examine a witness may attract the doctrine of fairness and even held to be violative of principles of natural justice(13.09.2018)
In facts of present case, the Appellant is engaged in manufacture of chewing tobacco falling under Chapter 24 of Central Excise Tariff Act, 1985. The .....
Tags : Cross examination, Request, Denial, Validity
Any sum by way of any discount or rebate shall be deducted and shall not be included in sale price(23.02.2018)
The Appellant-Assessee manufactures cylinders for storage of Liquefied Petroleum Gas (LPG). At the relevant time, the entire production was for supply.....
Tags : Refund, Denial, Validity
Claimants are entitled to seek compensation from any of the wrongdoers, when it is found to be a case of composite negligence(21.02.2018)
In the instant case, on 08th December, 2012, the wife of the Appellant No. 1, was travelling in an auto-rickshaw, which was given a violent dash from .....
Tags : Compensation, Denial, Validity
For claiming deduction under Section 80P of IT Act, return of income has to be filed within due date specified under Section 139(1) of Act(15.03.2024)
The assessee is a co-operative credit society, registered under the Karnataka Co-operative Societies Act, 1959. For the assessment year 2018-2019, the.....
Tags : Assessment, Deductions, Denial
Deprivation of liberty must be considered a punishment, unless it can be required to ensure that, an accused person will stand his trial when called upon(07.07.2018)
The Applicants filed an application for the grant of bail in their favour in the FIR before the Court of the learned Additional Sessions Judge, which .....
Tags : Bail, Denial, Validity
Mere apprehensions of misuse of information or alleged inconspicuous actions of a citizen cannot take away their right to information(06.06.2018)
The Complainant sought information regarding under construction officer's mess, accommodation in Coastal Regulatory Zone in terms of copy of the NOC o.....
Tags : Information, Disclosure, Denial, Suspicion
Proprietor of a trade mark cannot enjoy monopoly over entire class of goods(26.07.2018)
In present case, the dispute pertains to the use of mark 'NANDHINI'. The Respondent herein, which is a Cooperative Federation of the Milk Producers of.....
Tags : Registration, Denial, Legality
Availment of credit on the strength of photocopies of the invoices is a procedural lapse and cannot be made the basis to disallow the credit(13.06.2022)
The limited issue involved in the present case is that the Revenue denied Cenvat credit availed on the strength of Xerox copies of the purchase invoic.....
Tags : Cenvat credit, Denial, Validity
If a statute prescribes a method for exercise of power, by necessary implication, the other methods of performance are not acceptable(02.08.2022)
Present appeal challenges the correctness of the judgment and order passed by the High Court. The instant proceedings arise out of Complaint Case inst.....
Tags : Cross-examination, Denial, Legality
Assessee is manufacturing polyurethane foam, assessee shall not be entitled to deduction claimed under Section 80-IB of the IT Act(17.11.2022)
Appellant – assessee is having a manufacturing unit at Pune in which the Appellant – assessee is manufacturing ‘polyurethane foam,’ which is ultimatel.....
Tags : Assessment, Deduction, Denial
Action of applying for political asylum may result in bad publicity for a country but same is not prejudicial to the sovereignty and integrity of India(12.01.2018)
In facts of present case, the Petitioner returned to India on an Emergency Certificate issued from the Consulate General of India, Vancouver (Canada)......
Tags : Passport, Denial, Validity
Under CENVAT scheme, CENVAT credit is passed on by using invoice documents, which are to be transferred to buyer of goods only(20.06.2018)
In facts of present case, the Appellant is a refinery for the manufacture of petroleum products. During the period in dispute, Crude Oil Refinery proj.....
Tags : Cenvat credit, Denial, Validity
Refund claim cannot be rejected merely because service provider has not mentioned registration number in invoices(04.06.2020)
The brief facts of the case are that, the Appellant is a merchant exporters engaged in the business of export of goods. The Appellant originally filed.....
Tags : Refund, Denial, Legality