All High Courts
'Enormity' Of Codeine Syrup 'Racket': Allahabad High Court Rejects Quashing Pleas Of Alleged Kingpin, Co-Accused; Upholds NDPS FIR
The Allahabad High Court today refused to quash multiple FIRs lodged against multiple persons accused of their involvement in the interstate trafficking of Codeine-based cough syrup, specifically 'Phensedyl'. Dismissing a batch of 23 writ petitions, including that of the alleged Kingpin of the suspected Codeine Cough Syrup Racket, a Division Bench of Justice Siddhartha Varma and...
Gujarat High Court Restores GST Registration Noting Payment Of Outstanding Tax, Interest, Late Fee In Electronic Cash Ledger
The Gujarat High Court has restored GST registration subject to compliance with filing of pending returns and payment of outstanding tax with interest, late fee and penalty. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi permitted filing of GST returns for past period after noting copy of GST Returns for the period from April 2022 to December...
When Agreement Gets Extended By Conduct Of Parties, Arbitration Clause Also Gets Extended: Allahabad High Court
The Allahabad High Court has recently held that when an agreement is extended by the conduct of the parties, though it may have expired on paper, the applicability of the arbitration clause is also extended.Relying on the decision of the Supreme Court in Bharat Petroleum Corporation Ltd. vs. Great Eastern Shipping Co. Ltd., the bench of Chief Justice Arun Bhansali and Justice Kshitij...
'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...
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...
'Downright Impertinence': Allahabad High Court Slams SSP For Deputing Sub-Inspector To Reply To CJM, Seeks Explanation
The Allahabad High Court on Thursday reprimanded the Senior Superintendent of Police (SSP), Badaun, for delegating the task of communicating with t Chief Judicial Magistrate (CJM) to a Police Sub-Inspector. A bench of Justice J.J. Munir and Justice Sanjiv Kumar, termed the act "downright impertinence" and further directed the SSP to file a personal affidavit explaining why separate...