Allahabad High Court
No Difficulties In Generating E-Way Bill After April 2018: Allahabad High Court Upholds Penalty U/S 129 GST For Late Production Of E-Way Bill
The Allahabad High Court has held that when the Goods and Services Tax Regime was launched in 2017, there were difficulties in downloading e-way bills. However, the difficulties were resolved and from April 2018 there were no difficulties in generating the same.While upholding the penalty order under Section 129 of the Goods and Services Tax Act, 2017 for production of e-way bill...
GST | Truck Moving Slowly Due To Fault In Engine, Not Extending E-Way Bill Technical Breach: Allahabad HC Quashes Penalty U/S 129
The Allahabad High Court has held that when the GPS tracking system showed slow movement of the truck due to mechanical issues in the engine, penalty under Section 129 of the Goods and Service Tax Act, 2017 could not have been imposed for not extending time-period in e-way bill. The Court held that not extending time period in such case was a technical breach.At the time of interception...
S.5 Limitation Act Applies To Rectification Of Orders U/S 31 Of UP VAT Act: Allahabad High Court
The Allahabad High Court has held that Section 5 of the Limitation Act will apply to rectification of orders passed by officer, authority, Tribunal or the High Court under Section 31 of the Uttar Pradesh Value Added Tax Act, 2008.Section 31 of the Uttar Pradesh Value Added Tax Act, 2008 provides that any officer, authority, Tribunal or the High Court may rectify any mistake apparent on the...
Study Concept Of 'Open Jails' To Frame Proper Scheme For Welfare Of Convicts: Allahabad High Court Directs UP Govt
In a significant direction, the Allahabad High Court has asked the Uttar Pradesh Government to study the concept of open jails to serve the personal liberty of the convicts and to frame a scheme or proposal as may be just and proper to serve the cause. For context, open jails are prisons without bars having less strict regulations compared to traditional jails. They operate on...
Allahabad High Court Monthly Tax Digest: February 2024
INDEXM/s K.J. Enterprises vs. State of U.P. and others 2024 LiveLaw (AB) 73M/s Globe Panel Industries India Pvt. Ltd. vs. State Of U.P. And Others 2024 LiveLaw (AB) 74Shri Durga Trading Co vs. Income Tax Officer And Another 2024 LiveLaw (AB) 75 The Commissioner, Commercial Tax, U.P. Lucknow v. S/S Cribhko Shyam Fertilizer Ltd. 2024 LiveLaw (AB) 77M/S Kronos Solutions India Private Limited...
Days After Criticising Govt Counsels Over Substandard Affidavits, Allahabad HC Judge Recuses From Hearing SHUATS Director's Bail Plea
Justice Manju Rani Chauhan last week recused herself from hearing a bail application filed by Sam Higginbottom University of Agriculture, Technology And Sciences (SHUATS) director Vinod Bihari Lal in a case lodged against him for allegedly causing grievous hurt to a person. This development comes days after the Single Judge expressed her dissatisfaction with the quality/adequacy of...
Allahabad High Court Grants Bail To Applicant Accused Of Availing Excess Input Tax Credit, As Proceedings U/S 70 And 74 Pending Since Long
The Allahabad High Court has granted bail to the applicant accused of availing excess input tax credit as the proceedings under Section 70 and Section 74 of the Goods and Service Tax Act, 2017 were pending since long.Section 69 of the GST Act gives power to the Commissioner to order arrest of any person who has committed any offence under Section 132 of the Act. Section 132 lays down a list...
Decide In 8 Weeks Plea Seeking Unrestricted Rights To Worship 'Shiva Linga' In Gyanvapi Mosque Premises: Allahabad HC To Varanasi Court
The Allahabad High Court has directed a court of Civil Judge, (Senior Division) in Varanasi to dispose of the petition in 8 weeks seeking unrestricted right to worship the 'Shiv Linga' purportedly found inside Gyanvapi Mosque premises in May 2022.A bench of Justice Manish Kumar Nigam ordered thus while hearing an application filed by one Vivek Soni and another under Article 227 of...
Where Statutory Appeals Filed After Making Pre-Deposit, Stay Applications Must Be Decided In Reasonable Time: Allahabad High Court
The Allahabad High Court has held that were a statutory appeal has been filed and the condition for pre-deposit has been complied with, stay applications filed along with such appeals must be decided within a reasonable time.Petitioner approached the High Court against the order for putting up the stay application filed on 24.01.2024 in appeal pending for last four years on a separate date...
Live-In Relation Of A Married Muslim Woman With Another Man Is 'Haram' & 'Zina' As Per Shariat: Allahabad HC Dismisses Protection Plea
The Allahabad High Court has observed that a legally wedded Muslim wife can not go outside marriage and her live-in relationship with another man would be 'Zina' (fornication) and 'Haram' (act forbidden by Allah) as per the Shariat Law.A bench of Justice Renu Agarwal asserted thus while rejecting a protection plea filed by a married Muslim woman and her Hindu live-in partner fearing for her...
Allahabad HC Directs ED To Probe Promoters Of Cloud 9 Projects, Says Reality Behind Corporate Veil Needs To Be Examined Due To Illegalities
The Allahabad High Court has held that the concept of a separate legal identity of a company was to encourage trade and commerce and not as front for the directors to commit illegalities and defraud people.While directing the Enforcement Directorate under the Prevention of Money Laundering Act, 2002 to proceed against all the directors/promoters or designated promoter/officers who are in...
Krishna Janmabhumi-Shahi Idgah Dispute | Constitutionality Of 'Places Of Worship Act' Can't Be Challenged In A Civil Suit: Masjid Committee In Allahabad HC
The Committee of Management Trust Shahi Masjid Idgah (Mathura) on Thursday argued before the Allahabad High Court that in the civil suits pending before the HC, inter alia seeking the removal of the Shahi Idgah mosque from the 13.37-acre complex which it shares with the Katra Keshav Dev temple in Mathura, the Constitutionality of the Places of Worship Act can not be challenged.In its...