All High Courts
GST Registration Cancellation Unsustainable When Hearing & Decision Were Made By Different Authorities: Calcutta High Court
The Calcutta High Court held that a GST registration cancellation order is unsustainable where the personal hearing is granted by one authority, but the final order is passed by another. Justice Om Narayan Rai stated that, interestingly, while the notice for personal hearing was issued by the Assistant Commissioner, CGST & CX, Burrabazar Division, but the order impugned has...
Entry-Tax Interest & Penalty From Employer's Delay Cannot Be Shifted To Contractor In Arbitration: HP High Court
The Himachal Pradesh High Court has recently clarified that statutory interest and penalty arising from delayed payment of entry tax cannot be shifted onto a contractor when the delay was caused by the employer's own failure to act in time, and where the arbitral tribunal had consciously restricted the contractor's scope of liability. Justice Ajay Mohan Goel in an order dated...
23 Yrs On, Rajasthan High Court Upholds Reinstatement Of Govt Employee Terminated After Arrest In Cheating FIR
The Rajasthan High Court upheld an order directing reinstatement of a woman government employee who was terminated in 2002 following her arrest in relation to a cheating FIR in which she was eventually acquitted. The division bench of Dr. Justice Pushpendra Singh Bhati and Justice Anuroop Singhi was hearing a special appeal filed by the State challenging order of a single judge bench that...
Gujarat High Court Monthly Digest: December 2025
Citations 2025 LiveLaw (Guj) 206 to 2025 LiveLaw (Guj) 244NOMINAL INDEXAshumal @ Asharam Thaumal Sindhi (Harpalani) v/s State of Gujarat & Anr. 2025 LiveLaw (Guj) 206Abdul Vahab Mohamed Shabbir Sopariwala v/s State of Gujarat 2025 LiveLaw (Guj) 207Navneetlal Vanmalidas Khakhkhar (Thakkar) v/s Ahmedabad Municipal Corporation 2025 LiveLaw (Guj) 208Sandhya Maulik Patel v/s Asst Commissioner...
HP High Court Questions Shifting Of RERA Office From Shimla To Dharamshala; Interim Order Restraining Shift To Continue
The Himachal Pradesh High Court admitted a petition challenging the decision of the State Government to shift the Real Estate Regulatory Authority office from Shimla to Dharamshala.The Court remarked that RERA was a small institution with limited manpower and that the State ought to consider relocating larger offices instead of burdening a statutory authority with minimal staff.A Division...
Delhi High Court Refuses To Cancel Bail In ₹72 Crore GST Evasion Case After 5 Years, Pulls Up Department For Lapse In Probe
The Delhi High Court has refused to cancel bail granted to an accused in Goods and Services Tax (GST) evasion case involving alleged tax fraud of Rs. 72 crore more than 5 years ago, while strongly criticising the investigating agency for lapses in the investigation.Justice Amit Mahajan said that the investigation was still not complete in the matter and even after a lapse of more than five...
MP High Court Protects Young Live-In Couple, Cautions Against Economic And Social Costs Of Early Life Choices
The Madhya Pradesh High Court, while granting protection to a couple, aged 20 years, observed that although the Constitution confers certain individual rights, such as the right to reside per one's own will, it is not always necessary to exercise or enforce them in every circumstance. The bench of Justice Gajendra Singh highlighted the practical difficulties, noting that if the young...
Delhi High Court Upholds JEE Candidates' Dismissal Over Alleged Manipulation In Response Sheets, Asks Them To Do Community Service
The Delhi High Court has upheld dismissal of a petition filed by two students challenging the National Testing Agency's (NTA) findings regarding alleged manipulation of their JEE Mains, 2025, examination response sheets, while sparing them of costs but ordering them to do one-month community service instead. A division bench comprising Chief Justice DK Upadhyaya and Justice Tushar Rao Gedela ...
State Cannot Deny Work-Charged Benefits To Eligible Worker On Ground Of Cadre Abolition: HP High Court
The Himachal Pradesh High Court held that abolition of the work-charged establishment in 2005 could not nullify a right that had already accrued in favour of the employee in 2003. Justice Ranjan Sharma remarked that: “Once a right for work charge status had accrued to the petitioner on completion of 8 years of continuous service w.e.f. 01.01.2003… the abolition of work charge establishment...
Notification Defining Jurisdiction Does Not Automatically Empower All Officers To Invoke S. 122 CGST Act: AP High Court
The Andhra Pradesh High Court held that a notification merely defining or fixing the territorial jurisdiction of officers cannot be construed as conferring the power to initiate penalty proceedings under Section 122 of the CGST Act. Section 122 of the Central Goods and Services Tax (CGST) Act, 2017 is the primary provision defining various GST-related offences and the...
'Unfortunate': Delhi High Court Laments Culture Of Indiscriminate Adjournments, Hopes For Change In Future
Calling the trend “unfortunate”, the Delhi High Court has observed that a culture of seeking adjournments has developed over a period of time, leading to a misplaced expectation that such requests would be granted as a matter of course.Justice Neena Bansal Krishna said that it is hoped that such culture of seeking adjournments would change over a period of time. “Unfortunate, there is...
Flavoured Milk Is Not 'Beverage'; Taxable At 5% GST: Karnataka High Court Provides Relief To Dodla Dairy
The Karnataka High Court held that flavoured milk qualifies as a dairy product under Tariff Heading 0402 and not as a 'beverage' under Tariff Heading 2202. Consequently, GST at 5% will be applicable on flavoured milk instead of 12%. Justice S.R. Krishna Kumar examined the classification of the flavoured milk under the GST, considering whether it falls under Tariff...