Himachal Pradesh HC Upholds Levy Of GST On Mining Royalty Payable Under Mining Concession Granted By State

The Himachal Pradesh High Court has dismissed a writ petition challenging notifications issued by the Central government for levy of GST on Royalty paid by a Mineral Concession Holder for mining concession granted by the State. The Petitioner, a firm engaged in stone crushing, was issued notices and summons under Section 70 of Central Goods and Services Tax Act, demanding GST...

Trial Not Concluded Within 60 Days From Day Fixed For Recording Evidence: Rajasthan High Court Cites S.480 BNSS To Grant Bail In Cheating Case

Rajasthan High Court has allowed the bail application of an accused charged under Sections 420 and 406 IPC, on grounds of Section 480(6) BNSS, since the trial did not conclude within sixty days from the date fixed for taking evidence in the case and the accused was in custody for more than two years.Section 480(6) BNSS provides that in a case triable by a Magistrate, if the trial of the...

Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC

The Delhi High Court has made it clear that once scrutiny assessment is held under Section 143 of the Income Tax Act but due to a mistake of the Assessing Officer there is under assessment of income, reopening assessment under Section 147 of the Income Tax Act, 1961 is not permissible. “...AO specifically records in the reasons that it was a 'mistake' which resulted in under...

Plea Of Limitation Shall Be Deemed To Be Waived If Not Raised Before Arbitrator U/S 16 Of Arbitration Act: Madhya Pradesh High Court

The Madhya Pradesh High Court bench of Justice Subodh Abhyankar affirmed that plea of limitation cannot be allowed to be raised first time under section 34 of the Arbitration Act if no such plea was taken before the Arbitrator under section 16 of the Act. The court further observed that it shall be deemed to have been waived as per section 4 of the Act. Brief Facts This...

Intervenor Can't Insist On Being Added As Party In Partition Suit When Claim Is Based On Unregistered Gift Deed: Patna High Court

While allowing a plea against an order which permitted the impleadment of an intervenor in a partition suit, the Patna High Court observed that the intervenor cannot insist on being added as a party to the suit as her claim was based on an unregistered gift deed. In doing so the high court observed that intervenor may make her claim in her independent capacity on the basis of her right and...

Uttarakhand High Court Allows Wife's Plea To Become Guardian Of Comatose Husband

In a first-of-its-kind order, the Uttarakhand High Court allowed the application of a wife who sought guardianship of her husband who is in a state of coma and deeply bedridden. The petitioner-wife approached the High Court seeking her appointment as her husband's guardian. She sought authority to look after his property, manage his bank accounts, and sign documents on his behalf. Since no...

Kerala High Court Weekly Round-Up: November 4 – November 10, 2024

Nominal Index [Citations: 2024 LiveLaw (Ker) 690 – 707]Indian Broadcasting And Digital Foundation V The Telecom Regulatory Authority Of India, 2024 LiveLaw (Ker) 690Anu S P v State of Kerala , 2024 LiveLaw (Ker) 691Ajith Pillai v State of Kerala , 2024 LiveLaw (Ker) 692Asha v State of Kerala and Another, 2024 LiveLaw (Ker) 693Sreekumar Menon v State of Kerala and Another, 2024 LiveLaw...

Allahabad High Court Acquits Convict In 1981 Murder Case By According Benefit Of Doubt

The Allahabad High Court last week acquitted one Ram Krishna, who was convicted for the offence of murder (incident dates back to August 1981) by a Sessions Court in March 1983 and sentenced to life imprisonment by giving him the benefit of the doubt. A bench of Justice Siddhartha Varma and Justice Vinod Diwakar found that PW1's testimony, based on which the accused was convicted by the...

UP Revenue Code | Suit Filed U/S 144 Based On Oral Sale Deed Must Disclose Findings Of Proceedings U/S 38 (1), If Any: Allahabad HC

The Allahabad High Court has observed that a suit filed under Section 144 of the UP-Revenue Code 2006 on the basis of an oral sale deed and alleged possession must include findings of the proceedings under Section 38 (1) of the code regarding the sale deed. For context, Section 144 of the 2006 Code deals with Declaratory suits by tenure holders and Section 38 (1) deals with...

Sale Deed Not Document Issued By Revenue, Can't Be Used To Verify Land's Classification As 'Agricultural' For Taxation Purposes: Delhi HC

The Delhi High Court has held that sale deed is not a document issued by the revenue authorities or any government authority which would certify the agricultural nature of a land. “A sale deed primarily reflects the transaction between the parties and the terms of sale, but it does not, in itself, verify the land's classification as agricultural for the taxation purposes....

CRPC | Magistrate Need Not Pass Detailed Order At Process Issuance Stage, Application Of Mind Is Crucial: J&K High Court

The Jammu and Kashmir and Ladakh High Court has held that while a formal or reasoned order is not mandatory when a Magistrate issues a process under Sections 190/204 of the Criminal Procedure Code, it is crucial that the Magistrate's order shows an indication of thoughtful consideration of the matter.Justice Rajnesh Oswal made this observation while dismissing a petition challenging the...

Minor Children's Difficulty In Adapting To New Academic Environments Insufficient Grounds To Void Transfer Order:Delhi High Court

Delhi High Court: Justice Girish Kathpalia dismissed the writ petition filed by Ravinder Mandal and found no grounds for malafide intent behind the issuance of his transfer order. The High Court concluded that the transfer was a legitimate administrative action aligned with Mandal's contractual obligations as a transferable employee, and his non-compliance with the...