S.74(5) | GST Proceedings Can Be Closed On Payment Of 15% Pre-SCN Penalty Where Tax Already Deposited Prior To SCN: Delhi High Court

The Delhi High Court recently allowed Delhi Sales Corporation to deposit pre-SCN penalty contemplated under Section 74(5) of the Goods and Services Tax Act, despite issuance of show cause notice under Section 74(8).This, after a division bench of Justices Prathiba M. Singh and Shail Jain noted that the Petitioner-Corporation had already deposited tax and interest in terms of Section...

Desertion Requires Intention To Abandon Marital Relationship Permanently: MP High Court Upholds Denial Of Divorce To Husband

The Madhya Pradesh High Court, in an appeal filed by a husband challenging the Family Court's dismissal of his divorce petition on grounds of cruelty and desertion, has observed that for the ground of desertion to apply, the intention to permanently abandon the marital relationship must be established. The division bench of Justice Vishal Dhagat and Justice BP Sharma observed; "The...

Kerala High Court Initiates Suo Motu Case To Improve Mediation Centres, Appoints Amicus

The Kerala High Court recently initiated a suo motu petition underscoring the need to improve mediation and alternative dispute resolution centres in the State.Chief Justice Nitin Jamdar and Justice Syam Kumar V.M. appointed Advocate Adarsh Kumar as amicus curiae to assist the Court while dealing with the issue."The main infrastructural issues faced by the mediation centres are lack of...

Allahabad High Court Judge Recuses From Hearing Ex-MP Azam Khan's Plea In 2016 Forced Eviction Case

Justice Sameer Jain of the Allahabad High Court on Friday recused himself from hearing a petition filed by Samajwadi Party leader Mohammad Azam Khan related to the 2016 Yatim Khana eviction case in Rampur. Recusing from the case, Justice Jain directed that the court's earlier interim order of staying the trial court from pronouncing a final judgment in the matter, would...

Allahabad High Court Issues Bailable Warrant Against Bijnor DM After She Failed To Act On Notice In Contempt Case

Taking a serious view of the lack of response from the District Magistrate, Bijnor (Jasjit Kaur) in a contempt matter, the Allahabad High Court (Lucknow Bench) on Thursday issued a bailable warrant against her, who also serves as the Chairman of the District Level Caste Scrutiny Committee. A bench of Justice Manish Kumar passed the order after the State's Counsel submitted...

Kerala High Court Quashes Three Rape FIRs Lodged Against Youth Citing Consensual Relations, Settlement Between Parties

The Kerala High Court recently quashed the criminal proceedings against a young man that was based on three rape FIRs filed by the same prosecutrix in three different districts.The Court recorded the settlement entered into between the parties and quashed all further proceedings in the crimes before the Harippad Police Station (Alappuzha), Ernakulam North Police Station and Thodupuzha...

'Dishonesty At All Levels': Why Allahabad High Court Prima Facie Termed UP's Birth Certificate System 'A Mess'?

The Allahabad High Court recently came down heavily on the state's birth certificate issuance system after discovering that a petitioner had procured two different birth certificates showing entirely different dates of birth. Observing that the system reveals the "extent of dishonesty existing at all levels", a bench of Justice Atul Sreedharan and Justice Anish Kumar Gupta...

Demolition Notice: MP High Court Directs Personal Hearing Before Action On Al-Falah University Founder's Ancestral Property

The Madhya Pradesh High Court on Thursday (November 20), granted an opportunity of hearing to Abdul Majid in his petition challenging the notice issued by the Cantonment Board Office for the removal of illegal encroachment over certain parts of his residential house. For context, the disputed property is the ancestral home of Hammad Ahmed, father of Jawad Ahmed Siddiqui, founder of...

Reconsidering Cap On Value Of Gold Jewellery Permitted At Airports: CBIC To Delhi High Court

The Central Board of Indirect Taxes and Customs has informed the Delhi High Court that it is considering increasing the cap on the value of gold that can be carried by a person travelling to India by air.Currently, the Baggage Rules 2016 permit any jewellery of 20 grams with a value cap of Rs. 50,000/- in case of a man and 40 grams with a value cap of Rs. 1,00,000/- in case of a woman to...

'Owning Vehicles Not Result Of Income From Drug Trafficking, Biased Information': HP High Court Quashes Preventive Detention

The Himachal Pradesh High Court, in a case of preventive detention, has observed that the State's reliance on the petitioner's ownership of two vehicles to infer illegal income from drug trafficking was based on biased and incorrect information.A Division Bench of Chief Justice G.S. Sandhawalia and Justice Jiya Lal Bhardwaj noted: “Both the vehicles were financed from Mahindra...

After 30-Year Legal Battle, Patna High Court Awards Full Back Wages To Illegally Terminated Govt Employee

The Patna High Court has ruled in favor of a government employee who was terminated in 1995, directing the state to pay full back wages upon his reinstatement. The Court categorically held that the principle of 'no work no pay' does not apply when the termination itself was illegal. This decision brings closure to the petitioner's nearly three-decade-long legal struggle for rightful dues...

Gujarat High Court Grants Relief To 82-Yr-Old Lady For Failing To File Income Tax Return, Takes Note Of Age & Ailments

The Gujarat High Court recently granted relief to a senior citizen woman who had failed to file income tax return for Assessment Year 2017-18, taking note of her age as well as the fact that she was suffering from various ailments including Alzheimer disease along with hyper tension and diabetes.The court observed that the tax authority had while exercising revisional powers under Section...