Year: 2020

Archive for 2020


ACCT v Glaxo Smith Kline Consumer Health Care Ltd . AIR 2020 SC 2815; Manu/SC/0434 /2020 (SC) www.itatonline.org

Andhra Pradesh Value Added Tax Act, 2005

S.21 : Assessment – Alternative remedy -Limitation – Power of Supreme Court & High Court under Articles 142 and 226 to entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stands foreclosed by the law of limitation. [ S.31 , Constitution of India 1949 , Art . 142, 226 , ]

In Re: Extension of Interim Orders MANU/MH/0508/2020 (FB )(Bom)( Bom) (HC ) www.itatonline .org

Constitution of India , 1949

Art. 362 : Corona Virus Lockdown Crisis- Extension of interim orders – All interim orders operating till today and are not already continued by some other courts / authority including this court shall remain in force till 30.04.2020 subject to liberty to parties to move for vacation of interim orders only in extreme urgent cases. [ Art . 226 ,227 ]

In Re: Guidelines for Court Functioning through Video Conferencing during Covid -19 Pandemic ( 2020) 6 SCC 686; MANU/SC/0361/2020 (SC) www.itatonline.org www.itatonline .org

Constitution of India 1949
Art .142 : Guidelines for Court functioning through video conferencing during covid-19 pandemic [ Art .141 ]

In Re: Cognizance for Extension of Limitation ( 2020) 220 Comp Cas 454 (SC) ; MANU/SC/ 0501/2020 ; www.itatonline .org

Constitution of India , 1949

Art. 141:Corona Virus (COVID 19) -Extension of limitation period- All periods of limitation prescribed under the Arbitration and Conciliation Act, 1996 and under section 138 of the Negotiable Instruments Act 1881 shall be extended with effect from 15.03.2020 till further orders to be passed by this Court in the present proceedings. [ Art . 142 ]

Suo Motu Cognizance For Extension of Limitation (2020)424 ITR 314 (SC)// MANU/SC/0566/2020 ; www.itatonline.org

Constitution of India 1949

Art 141 :Extension of limitation period – CoronaVirus – Period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws, whether condonable or not, shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by this Court in present proceedings. [Art .142 ]

UOI v P.D .Sunny & Ors Manu/ SCOR/ 24176/ 2020 ( SC) www.itatonline .org

Goods and Service tax Act , 2017

S.79 : Coercive Recovery of taxes etc during Corona Virus crisis- Orders of the Allahabad and Kerala High Courts directing the authorities to defer coercive recovery of taxes is stayed . [ Art. 226 , 227 ]

Amazonite Steel Pvt. Ltd v UOI (2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020 (Cal) (HC) www.itatonline .org Corandum Impex Pvt. Ltd. v UOI (2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020(Cal) (HC) www.itatonline .org Cuprite Marketing Pvt. Ltd v UOI(2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020 (Cal) (HC) www.itatonline .org

Central Goods and Services Tax Act, 2017.

S.83: Provisional Attachment u/s 83 of GST Act – Provisional attachment ceases upon expiry of one year- The action is in violation of the right to carry on business under Article 19(1) & deprivation of property under Article 300A. The Revenue shall pay costs of Rs. 5 Lakh. [ Art .19(1) ]

A.S. Mohammed Raf v. State of Tamil Nadu & Ors AIR 2011 SC 308

Advocates Act 1961

S.7 : Standards of professional conduct and etiquette for advocates – Professional Ethics –It was the duty of a lawyer to defend no matter what the consequences, and a lawyer who refuses to do so is not following the message of the Gita. Constitution of India , 1949, Art . 22(1), 142 ]

Shapoorji Pallonji & Co. Ltd v. CCES 2011(263) ELT 206 (Bom.) (HC)

Central Excise Act 1944
S.35C :Appellate Tribunal- Duties -Natural justice – Non reasoned order- Absence of reasons suggestive of order being arbitrary and in breach of principle of natural justice-Order of Tribunal is set aside [ S.35B ]

Rainbow Agri Industries Ltd. v. ITAT (2003) 132 Taxman 752 /(2003) 185 CTR 482 /(2004) 266 ITR 38 (Bom.)(HC)

S. 254(1) : Appellate Tribunal –Duties – Rectification of mistake apparent from the record – Unaware of date of hearing – Sufficient cause- Ex -pate order on merit can be set aside [ S.254(2) , ITAT Rule 24 Art .226 ]