Goods Shall Be Released Provisionally If Assessee Demonstrates Inclusion Of Transaction In GSTR-1 Return: Madras High Court

The Madras High Court stated that if the assessee is able to demonstrate that the transaction is included in the GSTR-1 Return, the goods shall be released provisionally. The Bench of Justice Mohammed Shaffiq directed the assessee to submit a copy of the GSTR-1 report, as it would reveal whether the subject transaction was disclosed as a zero-rated sale. Section 54 of the...

Delhi High Court Issues Notice On PIL Against 'Ticket Scalping' Over Recent Music Concerts

The Delhi High Court on Wednesday issued notice on a public interest litigation (PIL) against the practice of “Ticket Scalping” where tickets to an event are bought with the intention of reselling them at a higher price.The petition has been filed thebackdrop of recent music concerts by Coldplay and singers Diljit Dosanjh and Karan Aujla.A division bench comprising of Chief Justice...

GST Exemption On 'Reinsurance Services' In Relation To Govt Insurance Schemes Applies With Retrospective Effect From July 01, 2017: Delhi HC

The Delhi High Court has held that GST exemption on foreign reinsurance services in relation to government insurance schemes applies with retrospective effect, from July 1, 2017 onwards. This was in light of the fact that though the exemption was notified only on July 27, 2018, the government regularized GST liability on such services for the period from July 01, 2017 till July...

Trial Court Records Missing: Allahabad High Court Acquits Man In 1982 Case

The Allahabad High Court recently acquitted the sole surviving appellant/accused in a 42-year-old case after it received a report from the District Judge, Ballia, that the entire record of the case had been weeded out and the reconstruction of the same was impossible. A bench of Justice Nalin Kumar Srivastava passed this order while hearing an appeal filed by Shri Ram Singh against...

Will Allow Counting Of Votes For DUSU Elections Next Day Defacement Is Cleaned Up: Delhi High Court

The Delhi High Court on Wednesday said that it will allow counting of votes for the ongoing Delhi University Students' Union (DUSU) elections to take place the next day if all the defacement of public property done by the candidates is cleaned up. A division bench comprising of Chief Justice Manmohan and Justice Tushar Rao Gedela remarked that the election is a festival of democracy and not...

Bombay HC Dismisses IIT Bombay's Appeal Against Payment Of Gratuity To Contract Workers

On 4th October, a Single Bench of the Bombay High Court comprising of Justice Sandeep V. Marne heard a petition filed by Indian Institute of Technology, Bombay (“IIT Bombay”) challenging the order passed by Assistant Labour Commissioner (“Central”) acting as Controlling Authority under the Payment of Gratuity Act 1972, (“PG Act”), later then upheld by the Appellate Authority....

[S.419(4) BNSS] Only If Complainant Is Not 'Victim' Of Crime, Leave To Appeal Against Acquittal Is Required: Rajasthan High Court

Rajasthan High Court has clarified that in cases where the complainant is a 'victim' of crime, as defined under Section 2(y) of BNSS, s/he is not required to prefer an application before the High Court seeking leave to appeal against acquittal, as is provided under Section 419(4) of BNSS.Section 419(4), BNSS, provides that in a situation where an acquittal order is passed in a case,...

Mere Possession Of 'Proceeds Of Crime' Sufficient To Invoke PMLA, HC Cannot Restrict Its Meaning To Restrain Authorities: Madras High Court

The Madras High Court recently observed that the expression money laundering, as defined under Section 3 of the Prevention of Money Laundering Act has a wider meaning and the provisions of the Act could be invoked against a person for mere possession of proceeds of crime. The court added that since Section 3 is wider, the court could not restrict its meaning to restrain authorities...

In Absence Of An Express Agreement Waiving Applicability Of S.12(5) Of Arbitration & Conciliation Act, Arbitration Clause Becomes Otiose: Patna HC

The Patna High Court bench of Chief Justice K. Vinod Chandran has held that the arbitration clause became otiose by reason of the substitution of Section 12 of the Arbitration and Conciliation Act, 1996 by Act 3 of 2016, which made the Engineer-in-Chief or the administrative head of the Public Works Division ineligible to be appointed as an arbitrator and disentitled from appointing...

CID Itself Dependent On Govt & Other Agencies, Has Little Resources: Patna High Court While Transferring Missing Girl Probe To CBI

Taking a firm stance against the Muzaffarpur police for its failure to recover a college student who was allegedly abducted nearly two years ago, the Patna High Court has now transferred the case to the Central Bureau of Investigation (CBI).The case which was initially registered under Sections 363 (Punishment for kidnapping) and 365 (Kidnapping or abducting with intent secretly and wrongfully...

Bring West Bengal AIIMS At Par With AIIMS Delhi: Calcutta High Court Tells Centre Over Lack Of Post-Mortem Facilities

The Calcutta High Court on Tuesday commented that the All India Institute of Medical Sciences (AIIMS) in Kalyani, West Bengal, should be brought up to the standard of the AIIMS in Delhi or Rishikesh.A single bench of Justice Tirthankar Ghosh made these observations while hearing a plea wherein he had directed the post-mortem of a minor girl who was raped and murdered in Bengal's Jaynagar area,...

Central Administrative Tribunal Is A Substitute For Civil Court While Adjudicating Service Dispute: Allahabad High Court

Recently, the Allahabad High Court observed that Central Administrative Tribunals are substitutes to Civil Courts as the jurisdiction earlier vested in Civil Courts was transferred to Tribunals who have the same powers and procedures as that prescribed for the Civil Court.The bench of Justice Rajan Roy and Justice Om Prakash Shukla held,“Prior to constitution of the Central...