Notice Issued Against Dead Person Is Invalid; Participation Of Legal Heirs In Proceedings Doesn't Make It Legal: Kerala High Court

The Kerala High Court stated that notice issued against a dead person is invalid and participation of legal heirs of deceased in the proceedings won't make it legal. The Division Bench of Justices A.K. Jayasankaran Nambiar and K.V. Jayakumar observed that “the consent of the parties cannot confer jurisdiction to the assessing authority for initiation of an action which...

Employers Not Outsiders But Stakeholders, Must Be Heard While Fixing/Revising Minimum Wage Of Employees: Karnataka High Court

The Karnataka High Court has said that while fixing or revising the Minimum Wages to be paid to employees, employers which is a stakeholder and which will be affected in the exercise, should have their say and the stand before the notification is passed by the Government.A division bench of Chief Justice N V Anjaria and Justice K V Aravind while allowing the appeal filed by employers...

'Has A History': High Court Denies Bail To 21-Yr-Old Booked For Rash Driving Which Claimed Nine Lives Last Year In Ahmedabad

Dismissing the bail plea of a 21-year-old man booked for causing an accident in 2023 at Iskon Bridge in Ahmedabad which claimed nine lives, the Gujarat High Court said that material on record indicated that he had a history of rash driving and had earlier caused several vehicular accidents due to such driving.The Applicant sought bail in connection with the FIR for offences under Section...

'Hiring' Of Helicopters By Andaman & Nicobar Admin Not Exigible To Tax Under Central Sales Tax Act: Delhi High Court

The Delhi High Court has held that the supply of helicopters by Pawan Hans Ltd. to the Andaman & Nicobar Islands administration, under an agreement executed in the year 2003, is not exigible to tax under the Central Sales Tax Act, 1956. A division bench of Justices Yashwant Varma and Ravinder Dudeja reasoned that the agreement did not qualify as a 'sale' between...

District Judiciary's Reluctance In Granting Bail Burdens High Courts, Hierarchical Court Must Introspect: Punjab & Haryana High Court

While granting bail to a man booked for offences under the NDPS Act, the Punjab & Haryana High Court observed that district court's reluctance in granting bail burdens the High Court, delays hearing of matters like appeals, revision and it is for the "hierarchical court" like the high court to "introspect". The Court said that, "Bails deal with pre-trial curtailment of liberty on...

Orders Issued U/S 73 Of CGST Act Must Carry Digital Or Physical Signature Of Officer In Order To Be Treated As Valid: Kerala High Court

The Kerala High Court stated that orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order. The Bench of Justice Gopinath P. was considering the issue that whether orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of...

Madhya Pradesh High Court Aids Interfaith Couple, Says There's No Bar On Muslim Boy Marrying Hindu Girl U/S 4 Of Special Marriage Act

Coming to the aid of an interfaith couple, the Jabalpur Bench of Madhya Pradesh High Court directed the state to facilitate the marriage of a Hindu girl and a Muslim boy before the marriage officer. In doing so, the court said that there is no prohibition to inter-faith marriage under Section 4 of the Special Marriage Act, 1954.A division bench of Chief Justice Suresh Kumar Kait and Justice...

Attempt To Murder Case Can Be Settled After Filing Of Final Report Upon Considering Nature Of Injuries Sustained: Kerala High Court

The Kerala High Court has reiterated that an attempt to murder case under IPC Section 307 can be settled between the accused and complainant after filing Final Report if the prosecution materials do not suggest commission of the said offence and after considering the injuries sustained to the victim. Referring to various Supreme Court judgments, Justice A. Badharudeen held that such a case...

Assessment Pending Prior To Resolution Cannot Be Quantified After Approval Of Resolution Plan: Allahabad High Court

The Allahabad High Court has held that the resolution applicant cannot be burdened with new claims after approval of a resolution plan. The bench comprising Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit held that the principle underlying the Insolvency and Bankruptcy Code, 2016 is to give a fresh start to the successful resolution applicant. It held that any action...

Mistake Committed By Assessee Was Inadvertent & Technical; No Wrongful Availment Of ITC: Kerala High Court Quashes Demand Order

The Kerala High Court while quashing the demand order stated that there has been no wrong availment of credit, and that the only mistake committed by the assessee was an inadvertent and technical one, where he had omitted to mention the IGST figures separately in Form GSTR 3B. The Division Bench of Justices A.K. Jayasankaran Nambiar and K.V. Jayakumar observed that “……The...

[Probation Of Offenders Act] Gauhati HC Extends Benefit Of Probation To Man Convicted U/S 498A IPC, Says Offence Was Not Heinous

The Gauhati High Court on Thursday (December 19) extended the benefit of Probation of Offenders Act to a man who was convicted and sentenced by the Trial Court to undergo one year imprisonment for the offence of cruelty under IPC Section 498A, after noting that the nature of offence alleged in the case was not so heinous. Notably, the Probation of Offenders Act Act provides for the release...

Karnataka High Court Directs NLSIU To Provide Reservation To Transgender Students As Per SC's NALSA Judgment

The Karnataka High Court as an interim measure directed the National Law School of India University (NLSIU) to provide a reservation of 0.5% to transgender persons (half the percentage of reservation provided for TGs in employment in State) with fee waiver, until it implements the 2014 directions of the Supreme Courts by formulating a reservation for transgender candidates. In 2021 the...