[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC

The Allahabad High Court has set aside the demand and penalty order passed under Section 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended, after it found that the goods in transit were accompanied with proper tax invoice and e-way bill. A division bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar relied...

Instruct IOs To Ensure Compliance Of Mandatory Safeguards Concerning Recoveries U/S 27 Evidence Act: Allahabad HC To UP DGP

The Allahabad High Court recently directed the State DGP to issue directives to investigating authorities to ensure they comply with the mandatory safeguards relating to recoveries to be read in evidence under Section 27. Expressing concerns over courts frequently discarding prosecution cases due to IOs' lapses in following legal procedures during evidence recovery, a bench of...

S. 13 (1) (iii) HMA | Spouse's 'Schizophrenia' Alone Not Sufficient For Divorce, Requisite Degree Of Mental Disorder Must Be Proved: Allahabad HC

The Allahabad High Court has recently observed that the ground of a spouse suffering from schizophrenia, by itself, is not sufficient for the grant of a decree of divorce under Section 13(1) (iii) of the Hindu Marriage Act 1955 as it must be proven that the 'mental disorder' if of such a kind and degree that a spouse cannot reasonably be expected to live with partner. Noting that...

Probes Pending For Years: Allahabad HC Questions UP Police's Economic Offences Wing Over Slackness, Seeks DG's Affidavit

In a stern rebuke to the Uttar Pradesh Police's Economic Offences Wing (EOW), the Allahabad High Court last week expressed its concerns over the prolonged delay in investigating several cases being handled by the EOW. A bench of Justice Samit Gopal criticised the EOW for its apparent "slackness" in handling critical economic offences, as it noted that in matters being investigated by...

Allahabad High Court Cautions Bar Members Against Actions That Could Tarnish Judges' Image In The Eyes Of Public

The Allahabad High Court recently observed that members of the Bar should be more responsible when their actions may malign or, to some extent, question a judge's image in the eyes of the public at large. The Court added that the advocates should not act in a manner which gives the public an occasion to say that HIGH COURT JUDGES ARE NOW DECIDING CASES WHICH THEY WERE PURSUING FOR...

Lakhimpur Kheri Violence | Their Case Stands On Better Footing Than That Of Ashish Mishra: Allahabad HC Grants Bail To 12 Accused

The Allahabad High Court on Monday granted bail to 12 accused in the Lakhimpur Kheri violence incident related to the killings of five persons in October 2021, noting that their case is on a better footing than the case of Ashish Mishra, who was granted bail by Top Court in July this year. The court also factored in that there is a cross-version to the present case, the Supreme Court...

Dispute Referral By State Government To Central Labour Tribunal Valid Only When Authorized By Central Government: Allahabad HC

Allahabad High Court: A single bench of Justice Subhash Vidyarthi declared that the canteen workers of Hindustan Aeronautics Ltd. (HAL) were direct employees of the company, despite the existence of a contract with a third-party canteen operator. However, the court ruled that the question of whether the contract between HAL and the canteen operator was a “sham” was beyond the...

Statute/Rules Allowing Employer To Deny Appointment Only Due To Non-Disclosure Of Criminal Cases Would Be Unjust: Allahabad HC

The Allahabad High Court has observed that any statute/rules/instructions that empower an employer to deny appointment to a candidate only because of non-disclosure of criminal cases would be unjust and unreasonable. A bench of Justice Salil Rai also opined that any decision by the employer denying appointment only because of such non-disclosure would also be contrary to the...

Order 47 Rule 1 CPC | Review Permissible When Error Is Apparent On Record Sans Requirement Of Reappraisal Of Entire Evidence: Allahabad HC

The Allahabad High Court recently observed that a review is permissible only when an error is apparent on the face of the record without requiring a long-drawn process of reasoning and reappraisal of the entire evidence to find the error, as doing so would amount to exercising appellate jurisdiction. Explaining the scope of Order 47 Rule 1 CPC, a bench of Justice Mahesh Chandra...

Prosecution's Case 'Must Be Proved Beyond Reasonable Doubts' & Not Merely 'May Be Proved': Allahabad HC Upholds Acquittal Of 6 In 'Riots' Case

While upholding the acquittal of 6 men accused of rioting and assaulting police personnel in Jhansi's Babina district in 2008, the Allahabad High Court recently observed that it is a well-established principle that the prosecution's case 'must be proved beyond reasonable doubts' and not merely 'may be proved'. A bench of Justice Rajiv Gupta and Justice Surendra Singh-I also observed...

Owner Of Electric Vehicle Purchased Prior To October 14, 2022 Can't Seek Refund Of Tax Citing Subsequent Exemption Notification: Allahabad HC

The Allahabad High Court has held that the owner of an electric vehicle which was purchased prior to October 14, 2022 cannot seek refund of tax citing a subsequent notification exempting the payment of One Time Tax. Petitioner had sought refund of One Time Tax paid in respect of his Hybrid Vehicle purchased on October 13, 2022. The relief was sought on the strength of...

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. A division bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar relied on Ola Fleet Technologies Pvt. Ltd. v. State of UP (2024)...