High Courts
Rule 86A CGST Rules | Credit Ledger Can't Be Blocked For More Than One Year : Delhi High Court
The Delhi High Court has ordered unblocking of an enterprise's Electronic Credit Ledger following the lapse of one year since its initial blocking.In doing so, a division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta cited Rule 86A of the Central Goods and Services Tax Rules, 2017 which lays down the conditions of use of amount available in electronic credit ledger. It...
2024 Rajkot Fire Case | Gujarat High Court Asks State Government To Inform On Structure Of Fire Services
The Gujarat High Court on Friday (May 2) asked the State government to inform about the structure of fire services in the State. A division bench of Chief Justice Sunita Agarwal and Justice Pranav Trivedi were hearing a batch of pleas including the suo motu petition initiated by the high court last year after twenty-seven individuals, including four children, perished in the massive fire...
Gauhati High Court Bar Association Asks Assam CM Himanta Biswa Sarma To Reconsider Resignation From Bar Body
The Gauhati High Court Bar Association (GHCBA) on Thursday (May 1) wrote to the Assam Chief Minister (CM) Himanta Biswa Sarma requesting him to reconsider and withdraw his resignation from membership of GHCBA in the larger interest of the institution and the legal fraternity.The bar body's response comes after the Chief Minister wrote to the President GHCBA on Wednesday resigning from...
Jharkhand HC Quashes ITAT Relief To Assessee For Relying On Overruled Precedent In TDS Default Case, Remands Matter For Fresh Adjudication
The Jharkhand High Court has quashed an order of the Income Tax Appellate Tribunal (ITAT), Circuit Bench, Ranchi, after finding that it was solely based on a precedent that had been overruled by the Supreme Court. The Tribunal had earlier deleted the entire addition made by the Assessing Officer under Section 40(a)(ia) of the Income Tax Act, 1961, on the ground that the payments in question...
Delhi High Court Denies Relief To Firm Allegedly Involved In ₹550 Crore GST Fraud, Questions Its Conduct Before Dept
The Delhi High Court refused to entertain a writ petition filed by a Noida based firm allegedly involved in GST fraud of over Rs. 550 crores.In doing so, a division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta were unappreciative of the Petitioner's conduct in responding to the Department's proceedings.A demand of over ₹550 crores has been raised from various firms including...
Kerala High Court Refuses To Interfere With Income Tax Dept's Seizure Of Rs 1 Crore From CPI(M) During 2024 General Elections
The Kerala High Court on Friday (2ndMay) held that it need not interfere with the action of the Income Tax Department seizing Rs. 1 Crore Rupees from the bank account of CPI(M) Thrissur District Committee in the Bank of India branch in ThrissurThe Income-Tax Department had in the days leading up to the 2024 Lok Sabha election, froze the bank account on the ground that there was a mismatch in...
Telangana HC Acquits Rape Accused Citing “Grand Failure” Of Investigation, Suggests Performance Evaluation System For Cops
In a case pertaining to the alleged rape of a woman, the Telangana High Court has acquitted the appellant and criticised the investigative process citing procedural lapses and failure to maintain evidentiary standards, especially concerning scientific evidences. The bench comprising of Justices P.Sam Koshy and N. Tukaramji stated that there was negligent handling of medical evidence from...
Telangana High Court Declines Anticipatory Bail To Ex-Special Intelligence Bureau Chief In Phone Tapping Case
The Telangana High Court on Friday (May 2) dismissed the anticipatory bail plea moved by former Special Intelligence Bureau Chief T Prabhakar Rao in an alleged case of phone tapping of politicians and high court judges in the previous government led by BRS.Justice J Sreenivas Rao while pronouncing the order said, "Criminal Petition seeking anticipatory bail is dismissed. IA filed seeking...
Karnataka HC Refuses To Quash Case Against BJP Legislator CT Ravi For Allegedly Abusing Female Congress Leader In State Council
The Karnataka High Court on Friday (May 2) refused to quash a case registered against BJP Legislator CT Ravi booked for allegedly using derogatory words against Congress Legislator Laxmi Hebbalkar inside State Council at Belagavi.Dismissing Ravi's plea, Justice M Nagaprasanna while pronouncing the order said, "Alleged word spoken, if spoken or gesture made if made against the women,...
Calcutta High Court Issues Contempt Notice Against Mob For Insulting Judge, Heckling Lawyers Inside Court Premises
The Calcutta High Court has issued contempt notice against a 'mob' which had gathered outside one of the courtrooms and heckled lawyers, including Senior Advocate Bikash Ranjan Bhattacharya, as well as insulted Justice Biswajit Basu in a matter related to the ongoing cases on the 2016 SSC selection process. A full bench of the court comprising Justices Arijit Banerjee, Sabyasachi Bhattacharya...
S.10(26) IT Act | Gauhati HC Upholds Refund Of Income Tax Deducted From Scheduled Tribe Officer's Salary, Says He Was Entitled To Exemption
The Gauhati High Court has upheld a single-bench decision asking the Central government to refund the income tax deducted from the salary of a BSF Assistant Commandant belonging to the Scheduled Tribe community.A division bench of Chief Justice Vijay Bishnoi and Justice N. Unni Krishnan Nair passed the direction in view of Section 10(26) of the Income Tax Act, 1961, which prescribes tax...
Customs Act Grants Unfettered Investigative Powers Where Infraction Is Suspected: Patna High Court
The Patna High Court has held in a recent judgement that the Customs Act, 1962 provides 'unfettered power' to investigate where there are reasons to believe that there has been infraction of its provisions.Presiding over the case, Justice Mohit Kumar Shah, observed, “The investigation cannot be nipped in the bud and be prevented simply on the basis of certain technicalities. The Customs...