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Circular & Notifications

RATTAN ADVOCATES | > Circular & Notifications (Page 2)


 Before  Mr.Justice  Hon’ble S.J.Vazifdar (Chief Justice) Hon’ble Mr. Justice Anupinder Singh Grewal (Judge) Punjab & Haryana High Court CHANDIGARH     CWP -1685-2017                     Decided on-01.02.2017 M/s Karun Enterprises ,Panchkula V The state of Haryana & Others The petitioner grievance is that having been held to be entitled to a refund of Rs.26 lacs, the respondent have failed to refund the amount as also to respond to their demand letter. The petition is disposed of by directing the respondent to take a decision on the petitioner’s application .If the amount is actually found /held to be due ,the respondents shall refund the amount together with the interest as per law upto the date of the payment. Advocate for the petitioner - Dr. Naveen Rattan. ...

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Forthcoming changes in e-Waybill system (Date: 25-03-2019)

1. Auto calculation of route distance based on PIN code for generation of EWB Now, E-waybill system is being enabled to auto calculate the route distance for movement of goods, based on the Postal PIN codes of source and destination locations. That is, the e-waybill system will calculate and display the actual distance between the supplier and recipient addresses. User is allowed to enter the actual distance as per his movement of goods. However, it will be limited to 10% more than the displayed distance for entry. That is, if the system has displayed the distance between Place A and B, based on the PIN codes, as 655 KMs, then the user can enter the actual distance up to 720KMs (655KMs + 65KMs). In case, the source PIN and destination PIN are same, the user can enter up to a maximum of 100KMs only. If the PIN entered is incorrect, the system would alert the user as INVALID PIN CODE. However, he can continue entering the distance. Further, these e-waybills having INVALID PIN codes are flagged for review by the department. Route distance calculation between source and destination uses the data from various electronic sources. This data employs various attributes, for example: road class, direction of travel, average speed, traffic data etc. These attributes...

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Article on Pre Deposit under GST

Pre-Deposit for Hearing Appeal; Under GST Act . Right of Appeal:       Section 79 of GST of Act grants a right to any person to file an appeal against any decision or order passed by the adjudicating authority under this Act to the prescribed First Authority within the period of three months from the date of communication of order in the prescribed form after the verification in prescribed manner. This right is essential organ and  ingredient of justice. Here, the appellant can raise his legitimate grounds of appeal before the higher authorities so as to set aside the unlawful order passed by the authorities below. It is also control unbridled powers of the officers under law. Appeal is basically a continuation of assessment proceedings and the appellate authority can correct the faults of the assessing authority committed in the course of proceedings and decide the appeal on the merits of the case. The legislature has imposed basically two conditions for the exercise of right of appeal. Firstly, the appeal should be filed within the period of three months. It can be further extended by one month if the appellate authority is satisfied that the appellant was prevented by sufficient cause for not filing...

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Interest on delayed refund

  (2017) 58 PHT 1 (P&H) PUNJAB & HARYANA HIGH COURT BEFORE S.J. VAZIFDAR, C.J. AND ANUPINDER SINGH GREWAL, J. CWP NO. 26425 OF 2016 Decided on 18th April , 2017 Rohan Rajdeep Tollways Ltd. v State of Punjab and others                  (A) Punjab Value Added Tax Act, 2005, Sections 62(5), 40 and 41 - Pre-deposit - Interest on delayed refund - Withholding of refund - Petitioner was held entitled to refund of Rs. 1.65 Crore, for A.Y. 2010-11-Department paid Rs. 1.20 Crore and withheld the balance - Petitioner through this writ claimed payment of balance amount of Rs. 45 lacs together with interest thereon from the expiry sixty days from the date of the order of refund i.e. 18.5.2015 - Petitioner also had filed an appeal of for A.Y. 2011-12  and had not pre-deposited sum of Rs. 10 Crores under sections 62(5) of the Act - Assessing authority under the circumstances whether is not entitled to retain the amount of refund without prior permission of the ETC u/s 41- Held, No - Now, that Rs 10 crore is due from petitioner against the refund of of only Rs 45 lacs plus interest, the State cannot be directed to pay over the balance amount of refund to petitioner....

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