High Courts
GST Department To Re-Inspect Changed Place Of Business Before GST Registration Cancellation: Delhi High Court
The Delhi High Court, in a matter concerning retrospective cancellation of registration despite having amended place of business, directed “The GST Department may re-inspect the new premises of the Petitioner and obtain a physical inspection report.” The Division Bench, comprising Justice Prathiba M. Singh and Justice Shail Jain stated that the officials of the GST Department...
CGST Act | Bombay High Court Stays GST Demand Order Over Delayed Service Of Showcause Notice
The Bombay High Court granted ad-interim relief to the assessee by staying the operation of a GST Demand Order The Bench of Justice B.P. Colabawalla & Amit S. Jamsandekar was hearing a writ preferred by the assessee seeking to quash the GST demand order challenging the Show Case Notice to be time barred per Section 73(2) and 73(10) of the Central Goods and Services Tax (CGST)...
'Identification In Court Highly Suspect': HP High Court Discharges Two Accused In 2006 Liquor Seizure Case
The Himachal Pradesh High Court has held that lapse in establishing the identity of the accused creates a serious discrepancy in criminal cases, especially in the absence of any independent witness to confirm such identification. Justice Rakesh Kainthla observed that:“It was specifically asserted in the rukka that the drivers of the vans ran away from the spot by taking advantage...
Delhi High Court Allows 'Nourish You' To Use Its Registered Name, Sets Aside Injunction
The Delhi High Court has recently overturned a Commercial Court order that had temporarily barred superfoods maker Nutrivative Foods Pvt. Ltd. from using its “Nourish You” mark, holding that the injunction violated the statutory protections granted to a registered trademark owner under the Trade Marks Act. A Division Bench of Justice C Hari Shankar and Justice Om Prakash Shukla, on...
HC Cannot Grant Interim Bail To Convicts Under Article 226 When Request For Premature Release Is Pending Before Govt: Madras High Court
The Madras High Court recently held that the high courts could not exercise their power under Article 226 of the Constitution to grant interim bail to a convict while their request for premature release was pending consideration before the appropriate government. The bench of Justice N Sathish Kumar and Justice M Jothiraman held that once the sentencing part is over, the convict is...
Amount Deposited Under Protest During Customs Probe Can Be Adjusted Towards Pre-Deposit In Appeal: Delhi High Court
The Delhi High Court has held that an amount deposited with the Customs under protest, during investigation by the Department, can be adjusted towards pre-deposit to be made when filing appeal against its order.For context, Section 129E of the Customs Act, 1962 requires deposit of 7.5% of the amounts which are in dispute, when filing an appeal before Commissioner (Appeals) or CESTAT.In the...
Highway Authority Can't Re-Evaluate Site Suitability After Granting Provisional Permission For Petrol Pump: Kerala High Court
The Kerala High Court has held that the Highway Administration cannot reconsider compliance with Guidelines issued by the Ministry of Road Transport and Highways (MoRTH) at the stage of final access permission, when a valid Provisional Permission for establishment of Petroleum Retail Outlet has been issued earlier under Section 28 of the Control of National Highways (Land and Traffic)...
Married Sister Can Be Dependent For Claiming Motor Accident Compensation: Karnataka High Court
The Karnataka High Court recently said that in Indian social context, it is not uncommon for daughters and sisters, even after marriage, to maintain a close relationship with their parental family. The earning member of the family often contributes towards their welfare and social needs, it added. "Therefore, their right to claim compensation cannot be denied merely on the ground of their...
Assessee Missed Hearing Due To Faulty VC Link & Hearing Email Sent At 3AM: Kerala High Court Quashes CIT(A) Order
The Kerala High Court has set aside an order passed by the Commissioner of Income Tax (Appeals) after finding that the assessee missed the hearing due to the non-functional video-conference link (VC link) and because the hearing link was emailed at an odd hour, i.e., at 3:13 a.m. CDT (Central Daylight Time) while he was in the U.S. Justice Ziyad Rahman A.A. stated that the assessee...
'Unconstitutional': MP High Court Strikes Down Rule Limiting PG Medical Seats To MBBS Graduates From Within State
The Madhya Pradesh High Court, on Wednesday (November 19), held that the amendment introduced in the MP Medical Education Admission Rules, 2018, which barred students who have completed their MBBS from institutions outside Madhya Pradesh from seeking admission to post-graduate medical courses in the private colleges in the State, was unconstitutional. The division bench of Chief Justice...
Vacancy Reserved For Disabled Persons Identified In 2019 But Advertised In 2023 Would Be Considered Backlog Vacancies: MP High Court
The Madhya Pradesh High Court has clarified that vacancies reserved for persons with disabilities, which had been identified as far back as 2019 but were advertised only in 2023, would be treated as backlog vacancies. The bench of Justice Ashish Shroti examined the provision of the M.P. Junior Service (Joint Qualifying) Examination Rules, 2013 and the Right of Persons with Disabilities Act,...
Income Tax Act | Alternative Remedy No Bar When Reassessment Notice Lacks Jurisdiction U/S 148/149: Sikkim High Court
The Sikkim High Court stated that when the reassessment notice itself is illegal, issued without jurisdiction, or beyond the time limit prescribed under the Income Tax Act, the Court can directly examine the validity of the notice under Article 226, even though an appeal under the Act is otherwise available.A Single Bench of the Sikkim High Court, comprising Justice Meenakshi Madan Rai,...