Trader's Plea To Cancel GST Registration Unravels ITC Fraud, Delhi High Court Imposes ₹5 Lakh Costs Over Misleading Submissions

In an unusual turn of events at the Delhi High Court, an “innocuous” petition filed by a trader seeking cancellation of its GST registration unravelled fraudulent availment of Input Tax Credit worth lakhs.A division bench of Justices Prathiba M. Singh and Shail Jain thus imposed a cost of ₹5 lakh on the trader, ₹2 lakh of which would go to the Delhi High Court Bar Association, ₹2...

'Taxable Person' Under GST Includes Individual Behind Fake Firms Used To Fraudulently Avail ITC: Delhi High Court

The Delhi High Court has held that where fraudulent availment of tax by a fake firm comes to light, penalties can be imposed on the person behind the bogus operations.A division bench of Justices Prathiba M. Singh and Madhu Jain observed,“When the expression 'taxable person' has to be interpreted, the 'taxable person', so long as it is an identified real person/entity it would be the...

Karnataka High Court Convicts Newspaper Editor For Defamatory Articles Against Police Inspector; Sets Aside Trial Court Acquittal

The Karnataka High Court has convicted an Editor of a newspaper for publishing defamatory articles in the newspaper against a circle Inspector of police at K.R. Police Station at Mysuru.Justice S Rachaiah said “Allegations are made against an officer and failed to prove any one of such allegations by producing any complaints by public amounts to defamation.”The court allowed the appeal...

Negligently Allowing Minor To Drive Without Valid License Is Breach Of Insurance Policy: MP High Court

The Madhya Pradesh High Court has held that an owner negligently allowing or permitting a minor to drive the motor vehicle without a valid driving license leads to a fundamental breach of the insurance policy. In doing so, the bench of Justice Himanshu Joshi emphasized that it is the solemn duty of the elders to ensure that the minors are restrained from venturing into paths not yet meant...

State Can't Withhold Career Progression Benefits For Its Own Lapse In Maintaining Performance Records: Rajasthan High Court

The Rajasthan High Court has upheld the order of the Central Administrative Tribunal (“CAT”) that ruled in favour of a State employee who was denied the benefit under Modified Assured Career Progression (“MACP”) on account of non-availability of his Annual Confidential Reports (“ACRs”)/ Annual Performance Appraisal Records (APARs).The division bench of Justice Vinit Kumar Mathur...

Delhi High Court Upholds Denial Of Cross-Examination By GST Dept Citing Trader's Conduct, Say It's Not An 'Unfettered' Right

The Delhi High Court recently slammed a trader, allegedly involved in clandestine manufacture of pan masala to evade tax and recovery of ₹70 lakh from his premises, for his failure to cooperate in the probe.A division bench of Justices Prathiba M. Singh and Shail Jain in this backdrop upheld the GST Department's order, denying the Petitioner-trader's right to cross-examination. It...

Punjab & Haryana Weekly Round-Up: November 02- November 09, 2025

Nominal IndexChattan Singh v. The Deputy Commissioner-cum-Presiding Officer, Maintenance Appellate Tribunal, Mohali, District Mohali and others 2025 LiveLaw (PH) 423Pankaj Kumar v. State of Haryana and others 2025 LiveLaw (PH) 424Gurpreet Singh v. State of Punjab and others 2025 LiveLaw (PH) 425Amit Ahalawat v. State of Haryana and others 2025 LiveLaw (PH) 426Jagwinder Singh @ Jagga v....

Delayed Compassionate Appointment Defeats Its Purpose; Relief Can't Be Granted After Lapse Of 15 Years From Date Of Death: Chhattisgarh HC

A Division bench of the Chhattisgarh High Court comprising Chief Justice Ramesh Sinha and Justice Bibhu Datta Guru held that compassionate appointment cannot be granted after a long lapse of time (15 years), as it is meant to provide immediate financial relief to the family of a deceased employee. Background Facts The mother of the appellant was employed as an Assistant Teacher...

Madras High Court Dismisses Parachute Coconut Oil Maker's Copyright Plea Against Everest Label Over Design, Colour Scheme

The Madras High Court has recently dismissed a petition filed by Marico Limited, the manufacturer of Parachute Coconut Oil, seeking cancellation of the copyright registration granted to Kedia Industries for the label of Everest Coconut Oil. A single bench of Justice N Senthilkumar passed the order on November 11, holding that the two labels were clearly distinguishable and that Marico had...

Kerala High Court Allows Impleadment Of Multiple Claimants In MSC ELSA 3 Admiralty Suit

The Kerala High Court on Monday (November 11) permitted the impleadment of several claimants in the admiralty suit related to the sinking of the vessel MSC ELSA 3 off the Kerala coast earlier this year.Justice M.A. Abdul Hakhim passed an interim order allowing the impleadment of several claimants in the admiralty suit arising under Part XA of the Merchant Shipping Act, 1958, which provides...

No Cumulative Rate Of Increase In Value Can Be Granted When There Is Short Gap Between Sale Deed & Land Acquisition Notice: HP High Court

The Himachal Pradesh High Court has held that when the gap between the sale transaction date and the land acquisition notification is short, a cumulative rate of increase cannot be granted while assessing the market value of the land.The Court remarked that since the sale deed and the acquisition notification were issued within a period of nine months, no cumulative rate of increase could...

P&H High Court Dismisses SAD Candidate's Plea For 'Blanket' Anticipatory Bail

The Punjab and Haryana High Court has dismissed a petition filed by Kanchanpreet Kaur, daughter of Sukhwinder Kaur Randhawa, the Shiromani Akali Dal (SAD) candidate for the upcoming Tarn Taran Assembly by-election, seeking anticipatory or blanket bail on the apprehension that she may be implicated in false criminal cases due to political vendetta.Justice Rupinderjit Chahal said, "directing...