Dispute Does Not Become Commercial Just Because It Is An Arbitration Matter: Chhattisgarh High Court

The Chhattisgarh High Court has recently held that a dispute does not become a “commercial dispute” merely because it arises out of arbitration, setting aside the transfer of a land acquisition compensation challenge to a Commercial Court. A Division Bench of Justice Sanjay K. Agrawal and Justice Sachin Singh Rajput observed that "A dispute will not become a commercial dispute merely because it is an arbitration matter and and jurisdiction in respect with an arbitration matter has been dealt...

Limitation Act Not Applicable To Homebuyer Complaints Before RERA: Chhattisgarh High Court

The High Court of Chhattisgarh has recently held that complaints filed under Section 31 of the Real Estate (Regulation and Development) Act, 2016, before the Real Estate Regulatory Authority (RERA) or its Adjudicating Officer are not subject to the three-year limitation period prescribed under Article 137 of the Limitation Act, 1963. Setting aside a tribunal's suo motu order that had dismissed a homebuyer, Nidhi Sao's complaint as time-barred, the court remanded the matter for fresh...

Chhattisgarh High Court Sets Aside Arbitral Award Against BSNL For Granting Interest Despite Contractual Bar

The Chhattisgarh High Court has recently set aside an arbitral award against Bharat Sanchar Nigam Limited (BSNL), holding that the arbitrator granted interest despite a clear contractual prohibition and awarded loss of profit without any supporting evidence, rendering the award legally unsustainable. Justice Bibhu Datta Guru found that the arbitrator had acted contrary to the terms agreed between the parties. The court said, “A perusal of the aforesaid clause would clearly reveal that the...

Summary Processing Cannot Decide Debatable ESI, EPF Claims: Chhattisgarh High Court

The Chhattisgarh High Court on 16 April held that the Income Tax Department cannot invoke summary processing powers under Section 143(1)(a) of the Income Tax Act, 1961 to disallow claims involving debatable legal issues, including employee contributions towards ESI and EPF, as such adjustments fall outside the limited scope of prima facie scrutiny.A Division Bench of Justices Sanjay K. Agrawal and Sachin Singh Rajput allowed the appeal filed by Maa Harsiddhi Infra Developers Pvt Ltd...

Chhattisgarh High Court Allows Gilcon Project's Claims, Rejects State's Appeal In Arbitration Dispute

The Chhattisgarh High Court on 25 March dismissed the State of Chhattisgarh's appeals and upheld the Commercial Court's order partly setting aside the arbitral award while granting limited relief to Gilcon Project Service Ltd. JV Scapes Associates.A Bench of Justice Rajani Dubey and Justice Radhakishan Agrawal reiterated that courts exercising jurisdiction under Sections 34 and 37 of the Arbitration and Conciliation Act, 1996 cannot reassess evidence or substitute the arbitrator's findings...

Chhattisgarh High Court Refuses To Condone 110-Day Delay In Arbitration Appeal Against PwC

The Chhattisgarh High Court has dismissed an arbitration appeal filed by the Chhattisgarh State Agriculture Marketing Board against Price Waterhouse Coopers Pvt. Ltd., holding that the Board failed to justify a delay of 110 days in filing the appeal within the time limit prescribed under the Commercial Courts Act. A division bench of Justices Rajani Dubey and Radhakishan Agrawal held that no sufficient cause was shown to justify the delay beyond the prescribed limitation period under the...

Chhattisgarh HC Allows Taxpayer To Seek Relief Under CBIC Circular Meant For States Where GSTAT Is Not Operational

The Chhattisgarh High Court has disposed of a writ petition filed by Maa Shakambari Steel Ltd., allowing the company to seek protection from GST recovery proceedings by following a Central Board of Indirect Taxes and Customs (CBIC) circular that applies in cases where the GST Appellate Tribunal is not yet operational. The matter came before Justice Rakesh Mohan Pandey, who was hearing a challenge to an order passed by the State tax authorities under Section 107(11) of the Chhattisgarh Goods and...

RERA Cannot Examine Municipal Completion Certificates Issued Before It Came Into Force: Chhattisgarh High Court

The Chhattisgarh High Court has recently held that the Real Estate Regulatory Authority has no jurisdiction to examine or question completion certificates issued by municipal authorities before May 1, 2017, when the substantive provisions of the Real Estate (Regulation and Development) Act, 2016, came into force. "Prima facie, a real estate project which has been certified as complete under the applicable municipal law prior to the enforcement of the RERA regime in the State of Chhattisgarh...

Limitation Period For GST Appeals Starts Only After Tribunal Becomes Functional: Chhattisgarh High Court

The Chhattisgarh High Court has held that the limitation period for filing appeals to the GST Appellate Tribunal (GSTAT) begins only once the Tribunal becomes functional, and allowed a Raipur-based construction firm to approach the Tribunal for its transitional input tax credit claim, while directing that statutory protection against recovery under Section 112(9) of the CGST Act will continue in the meantime. Justice Naresh Kumar Chandravanshi passed the order in a writ petition filed by the...

'Land or Water' Excludes Railways: Chhattisgarh High Court Strikes Down Transit Fee On Iron Ore Moved By Rail

The Chhattisgarh High Court has held that the state government has no authority to levy transit fees on iron ore transported through railways. The court ruled that such a levy is beyond the scope of the Indian Forest Act, 1927, and violates Article 265 of the Constitution. A division bench of Chief Justice Ramesh Sinha and Justice Naresh Kumar Chandravanshi held that Section 41 of the Act permits the State to regulate transit of forest produce only “by land or water.” It does not extend to...

Exporters Not Using Letters Of Credit Cannot Be Denied Rice Export Duty Exemption: Chhattisgarh High Court Directs ₹2.1 Crore Refund

The Chhattisgarh High Court has held that exporters who do not carry out exports through Letters of Credit (LoCs) cannot be denied exemption from export duty on parboiled rice solely on the ground that they failed to satisfy an LoC-related condition in a temporary exemption notification.A Division Bench of Chief Justice Ramesh Sinha and Justice Bibhu Datta Guru delivered the ruling while allowing the writ petition filed by a Ludhiana-based exporter engaged in the export of parboiled rice. The...

Tax Paid During Probe Must Be Refunded Once No Liability Found: Chhattisgarh High Court Allows Service Tax Refund

The High Court of Chhattisgarh has allowed a service tax appeal filed by an assessee, setting aside orders passed by the department and the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which had rejected a refund claim as time-barred under Section 102(3) of the Finance Act, 1994 . A Division Bench of Justice Rajani Dubey and Justice Amitendra Kishore Prasad was hearing an appeal challenging CESTAT's order that denied refund of ₹14.89 lakh deposited by the assessee during...