Deferred Payment Of Works Contract In 'Recovery Mode' Doesn't Exempt Dealer From Levy Under Commercial Tax Act And Entry Tax Act: Madhya Pradesh HC

The Madhya Pradesh High Court has held that merely because payment is deferred by the State in terms of the works contract, the same cannot be grounds for a dealer to seek exemption from payment of taxes under the MP Commercial Tax Act, 1994 and MP Entry Tax Act, 1976. In the case at hand, the Petitioner-company had entered into Build, Operate and Transfer (BOT) contract with...

Delhi High Court Orders Reinstatement Of CISF Officer Dismissed After Alleged Conspiracy Involving Sexual Harassment

A division bench of Delhi High Court comprising Justice Rekha Palli and Justice Shalinder Kaur ordered the reinstatement of Satish Kumar, a Sub-Inspector (SI) with the Central Industrial Security Force (CISF), after finding that his dismissal following accusations of conspiring with a female constable in a sexual harassment case was unjustified. The court re-evaluated the evidence presented...

Patna High Court Quashes Sub Registrar's Dismissal, Reiterates Article 311 Protections Against Arbitrary Removal

The Patna High Court bench of Justice Bibek Chaudhuri reversed the dismissal of Ram Pravesh Chauhan, a Sub Registrar from Nalanda's Hilsa Sub Registry Office. It cited an absence of adequate evidence in the disciplinary proceedings, while reiterating the protections under Article 311 of the Constitution, which prevents arbitrary dismissal by ensuring that only the appointing authority, or...

Annual Performance Appraisal Report Determining Career Progression Must Be Written By Superior Officers With Impartiality: Delhi High Court

A division bench of the Delhi High Court comprising of Justice Navin Chawla & Justice Shalinder Kaur, held that annual performance appraisal report determining career progression and promotions must be written by superior officers with objectivity, impartiality, fairness and free from any prejudice. Background Facts The employee joined the Indo-Tibetan Border Police (ITBP) in...

S.81 CGST Act Can't Be Invoked To Declare Transfer Of Property Void Without Determining 'Nature Of Transaction' As Being Sham: Andhra Pradesh HC

The Andhra Pradesh High Court has prima facie held that Section 81 of the Central Goods and Services Tax Act, 2017 cannot be invoked to declare transfer of property void, unless there is a specific finding regarding sham nature of transaction.Section 81 provides that where a person parts with his/her property after any amount has become due from him under the Act, with the intention of...

Madras High Court Declines To Set Aside Show Cause Notice Issued To Musician Harris Jayaraj By GST Department

The Madras High Court has disposed of a petition filed by musician Harris Jayaraj challenging a show cause notice issued by the Directorate General of GST Intelligence (DCGI). Justice R Suresh Kumar and Justice C Saravanan observed that a co-ordinate bench of the High Court had already ruled that show cause notices could not be challenged and the aggrieved persons could...

Journalist Mahesh Langa Moves Gujarat High Court Against Ten-Day Police Remand In Alleged GST 'Fraud' Case

Journalist and Senior Assistant Editor at 'The Hindu' newspaper–Mahesh Langa moved the Gujarat High Court on Friday (October 11) challenging the 10-day police remand granted by a magisterial court, in an alleged Goods and Services Tax "fraud" case. After hearing the matter for some time a single judge bench of Justice Sandeep N Bhatt orally asked the counsel appearing for the State to...

Kerala High Court Orders Crime Branch Investigation Into Theft At Residence Of Former Kollam Bar Association President

The Kerala High Court has ordered a crime branch investigation into the theft conducted at the residence of the former President of the Bar Association of Kollam.The petitioner approached the Court alleging that inaction on the part of the police in investigating the theft that allegedly took place at his residence in April 2023. Justice Bechu Kurian Thomas ordered thus: “Petitioner is a...

Physical Contact During Resistance Is Not 'Unwelcome, Explicit Sexual Overture': Kerala HC Quashes FIR Against Teacher U/S 354, 354A(1) IPC

While quashing an FIR against a man booked under IPC Sections 354 and 354A(1) who allegedly had an altercation with a woman, the Kerala High Court observed that physical contact as part of resistance cannot be termed as an unwelcome and explicit sexual overtures. The order was passed in a plea moved by the Director of Youth Welfare and Member of the Syndicate Board of Cochin University of...

Kerala High Court Quarterly Digest: July - September, 2024 [Citations: 397 - 607]

Nominal Index [Citations: 2024 LiveLaw (Ker) 397 – 607]Sali T. v Keezhmadu Service Co-operative Bank, 2024 LiveLaw (Ker) 397Arshad v State of Kerala, 2024 LiveLaw (Ker) 398Association of Clinical Microbiologists and Biochemists v Akhil James and Others, 2024 LiveLaw (Ker) 399Satish Motilal Bidri v Union Of India, 2024 LiveLaw (Ker) 400N S Gopakumar v The Oriental Insurance Company Ltd.,...

Customs Can't Claim Priority Over Bank For Recovery Of Dues From Assessee's Property: Madhya Pradesh High Court

The Madhya Pradesh High Court has dismissed a petition moved by the Customs and Central Excise Department seeking priority over other secured creditors, for recovery of dues from an assessee's property. Justices Vivek Rusia and Binod Kumar Dwivedi relied on Punjab National Bank V/s Union of India and others (2022) where the Top Court had held that SARFAESI Act will have an...

Bombay High Court Commutes Death Sentence Of Man Who Burnt Alive Woman, 2-Yr-Old; Awards Life Sentence

The Bombay High Court on Thursday commuted the death sentence to life imprisonment of a 46-year-old man, who set ablaze two women and a two-year-old girl.A division bench of Justices Revati Mohite-Dere and Shyam Chandak said the instant case, wherein the convict - Deepak Jath, set ablaze two women and a two-year-old girl, which led to the death of one of the women and the minor girl, does...