'Left Alone To Endure An Unspeakable Destiny': Kerala High Court Flags Systemic Failure In Handling Of Deported Indian Citizen

The Kerala High Court has expressed concern over the manner in which the authorities have handled Suraj Lama, an Indian citizen deported from Kuwait who allegedly went missing after landing at Kochi International Airport.A Division Bench comprising Justice Devan Ramachandran and Justice M B Snehalatha, while considering a habeas corpus petition filed by the son of the missing person observed...

'Cut-Off Date In Welfare Scheme Not Sacrosanct': Bombay High Court Allows Monetary Benefit Claim By Heirs Of Deceased COVID Frontline Staff

The Bombay High Court has held that the cut-off date prescribed under a welfare scheme meant for COVID-19 frontline workers cannot be applied in a rigid or technical manner so as to defeat the very object of the scheme. The Court observed that such schemes must receive a liberal and beneficial interpretation, particularly where a frontline worker contracted COVID-19 during the currency of...

Bombay High Court Quashes Tax Notices Issued Against Mumbai Company After SVLDRS Settlement

The Bombay High Court has held that once a dispute is settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and a Discharge Certificate is issued, tax authorities cannot reopen the matter. A Division Bench of Justice M S Sonak and Justice Advait M Sethna set aside two show cause notices issued by officers of the Central GST Audit-II wing, Mumbai, after the dispute was...

Gujarat High Court Orders Release Of Imported Distillate Oil Seized For Not Meeting Criteria, Says Test Didn't Clearly Say If It Was Diesel

The Gujarat High Court recently directed release of imported distillate oil which was earlier seized on the ground that it did not meet the parameters of distillate oil, holding that the test report did not definitively conclude that the Distillate Oil was Diesel, to an extent that it would change the nature of classification from Distillate Oil to Diesel. Distillate oil is a form of liquid...

Delhi High Court To Examine Whether Delhi Jal Board Qualifies As 'Local Authority' & Works Contract Services Would Attract 12% GST

In yet another writ petition, concerning works contract services provided to Delhi Jal Board, where its status as a 'Local Authority' was called-into-question, the Delhi High Court has stayed the summary Show Cause Notice under Section 73 of the CGST Act, 2017. A Division Bench comprising, Justice Prathiba M. Singh and Justice Shail Jain noted that few similar disputes relating...

GST Act | Orissa High Court Quashes Recovery Proceedings Premised On 'Mistaken Identity' After Verifying Payment Receipt From Bank

The Orissa High Court in a matter involving 'mistaken identity' where one individual was assessed despite having a cancelled registration number (GSTIN), has quashed Show Cause Notice under Section 73 of the CGST Act, 2017. A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman noted the 'mistaken fact' in Section 73 adjudication proceedings....

Farmer's Land Need Not Be In His Own Name To Claim Relief Under CM's Krishak Durghatna Scheme: Allahabad High Court

The Allahabad High Court has held that for grant of benefits under the Mukhyamantri Krishak Durghatna Kalyan Yojana, the primary source of income/ livelihood of the deceased farmer needs to be seen rather than seeing the revenue records to ascertain whether the agricultural land was in the name of the deceased or not.The “Mukhyamantri Krishak Durghatna Kalyan Yojana” has been brought in...

Masala Bonds Case: Kerala High Court Stays Interim Order By Single Bench On ED's Appeal Against Stay Of Show Cause Notice To KIIFB

The Kerala High Court on Friday (19 December) admitted the appeal preferred by the Enforcement Directorate against a Single judge's interim order staying the show cause notice issued against Kerala Infrastructure Investment Fund Board (KIIFB) under the Foreign Exchange Management Act, 1999 (FEMA), relating to the utilisation of funds raised through masala bond. The bench has stayed the...

Writ Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy U/S 112 GST Act: Orissa High Court

The Orissa High Court has dismissed two writ petitions filed under the Goods and Services Tax (GST) regime, holding that the availability and operationalisation of the statutory appellate remedy before the Goods and Services Tax Appellate Tribunal (GSTAT) bars the exercise of writ jurisdiction under Article 226 of the Constitution. In Amit Kumar Das v. Joint Commissioner of State...

Preliminary Enquiry Can't Be Sole Basis For Dismissal Once Regular Enquiry Fails: Rajasthan High Court Reinstates Constable

Rajasthan High Court set aside the dismissal of a police constable imposed by senior police authority while exercising suo-motu review powers under Rule 32 of the Rajasthan Civil Services (Classification, Control and Appeal) Rules, opining that preliminary enquiry could not be made sole basis of punishment when such material did not come on record during the regular enquiry.The bench of...

J&K&L High Court Flags Borrowers' Misuse Of Courts To Stall Loan Recovery; Says Conduct Defeats SARFAESI Act's Purpose

Deploring the growing tendency of defaulting borrowers to misuse judicial remedies to stall recovery of public money, the High Court of Jammu & Kashmir and Ladakh has held that such conduct strikes at the very purpose of the SARFAESI Act.A Division Bench comprising Justice Sindhu Sharma and Shahzad Azeem observed, “... It is highly disturbing that a small but recalcitrant class...

SVLDR Scheme Can't Be Invoked For Fresh SCN Issued After Deadline Even If Arising From Same Dispute: Delhi High Court

The Delhi High Court dismissed a retail business' plea seeking benefit of government's tax amnesty scheme for a second show cause notice issued to it post the cut-off date, in pursuance of the first SCN.A division bench of Justices Prathiba M. Singh and Shail Jain clarified that mere reference to earlier SCN doesn't make subsequent SCN eligible under Sabka Vikas Legacy Dispute Resolution...