GST Act | Three-Month Limit U/S 73(2) For Department To Issue SCN Is Mandatory, 'Technical Glitch' No Excuse: Delhi High Court

The Delhi High Court has held that the time limit set out under 73(2) of the Goods and Services Tax Act for issuance of show cause notice in relation to alleged short payment of tax, etc. is mandatory in nature, and cannot be excused on account of technical glitches on GST portal.A division bench of Justices Prathiba M. Singh and Shail Jain thus quashed a SCN issued after the 3-month...

'Law Is Dynamic, Must Adapt To Societal Realities': Rajasthan High Court Quashes Rape Case After Victim's Marriage With Accused

The Rajasthan High Court has observed that law of any civilized society is not definite, and it must change according to the demands and circumstances of the society.“Law and transformation is a unique concept which highlights the changes in social problems and their solutions through legal…Law not only lays down the norms that are acceptable to a given society, but it also lays down...

Kerala High Court Asks DLSA To Conduct Independent Assessment Of Prison Where State Plans To Relocate Women Inmates

The Kerala High Court on Friday (November 14) gave an interim direction to the Secretary of the District Legal Services Authority (DLSA), Thiruvananthapuram to carry out an independent assessment of the facilities available at the Women's Central Prison, Poojappura (Thiruvananthapuram) and to submit a report with details of the inspection.Justice V.G. Arun was considering a plea preferred...

Delhi High Court Finds Husband, Son Held Guilty Of Setting Woman Ablaze; Quotes Devotional Song On Purity Of Mother-Son Relationship

The Delhi High Court on Friday upheld the conviction of a husband and a son for murdering a woman by setting her on fire, holding that her dying declarations were consistent, voluntary and free from suspicion. A division bench comprising Justice Subramonium Prasad and Justice Vimal Kumar Yadav said that the woman had no reason to name her grown up son or husband to falsely implicate them,...

Employee Must Be Reinstated After Acquittal If Termination Was Solely Based On Pending Criminal Case: Rajasthan High Court

The Rajasthan High Court held that if the very foundation of termination of an employee was pendency of a criminal case against him/her, and the criminal case resulted in acquittal of the employee by the competent criminal court, the basis of such terminated ceased to exist, and the employer shall reinstate the employee.The division bench of Dr. Justice Pushpendra Singh Bhati and Justice...

Bombay High Court Considers Businessman's "Luxury Lifestyle" Enhances Wife's Maintenance From ₹50K To ₹3.5 Lakh

The Bombay High Court recently enhanced a woman's monthly maintenance from Rs 50 thousand to Rs 3.50 lakhs after noting that her businessman husband from Pune along with his two sons, lived a lavished lifestyle while the divorced wife, who spent 16 years with him, now struggles to earn Rs 1 lakh a month and take care of herself and her daughter.A division bench of Justices Burgess Colabawalla...

Customs Act | Delhi High Court Allows BSNL To Belatedly Challenge ₹12.63 Crore Penalty For Misdeclaration Of Goods

The Delhi High Court has allowed BSNL (Bharat Sanchar Nigam Limited) to belatedly challenge the Rs. 12,63,01,812/- imposed upon it by the Customs Department for misdeclaration of imported goods.A division bench of Justices Prathiba M. Singh and Shail Jain noted that the public autonomous service provider showed no valid justification for the delay in approaching CESTAT however, “considering...

P&H High Court Raps Child Welfare Authorities For Mishandling Minor's Custody; Orders Protection & Seeks Detailed Report

The Punjab & Haryana High Court rapped Haryana's Child Welfare Officers for acting in “complete deviation from the objectives” of the Juvenile Justice (Care and Protection of Children) Act, 2015, their actions exposed a 17-year-old girl to potential danger despite her being declared a child in need of care and protection.The habeas corpus plea earlier that month after which she was...

'Devious Mechanism': Allahabad High Court Flags Pattern Of Pond Auctions Sans Possession, Seeks Statewide Report From Fisheries Dept

The Allahabad High Court (Lucknow Bench) took note of what it described as a "quite devious" pattern in the functioning of the Uttar Pradesh Fisheries Department as it observed that ponds across the state are routinely auctioned but neither possession nor lease deeds are handed over to the successful bidders, which results in "huge loss to the public exchequer".A Bench of Justice Shekhar B....

Punjab & Haryana Bar Council Exonerates Lawyers Accused In High Court 'Bench Hunting' Allegations

The Privilege Committee of the Bar Council of Punjab and Haryana has exonerated all the lawyers and other individuals to whom it had earlier issued notices in connection with bench hunting allegations at the Punjab and Haryana High Court.The State Bar Council had launched an inquiry into serious allegations of bench hunting by lawyers at the Punjab and Haryana High CourtIn an office order,...

Sec 27A NDPS Act| Mere Possession Of Cash Can't Imply Drug Money: Punjab & Haryana High Court Says Specific Nexus Under Law Must Be Proved

Reasserting that currency issued by the sovereign cannot be labelled “drug money” without substantive proof, the Punjab & Haryana High Court has held that the burden squarely rests on the investigating agency to establish a specific and demonstrable nexus between seized cash and illicit drug trafficking before invoking Section 27A or the forfeiture provisions of the NDPS Act.Section...

Sale Deeds Executed After Acquisition Notice Cannot Be Used To Inflate Land Value: HP High Court

The Himachal Pradesh High Court has held that sale deeds executed after the issuance of the acquisition notification could not be used for determining market valueThe Court remarked that only sale deeds executed before acquisition notification could be relied upon for assessment of fair market value and the sale deeds executed later are often for the purpose of showing increased land...