26 May 2020

Search Results for Tag : Denial


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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



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


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


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


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


International Cases

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


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