Allahabad High Court
Gyanvapi | 'UP Govt's Action Of Stopping Worship Rituals Inside Vyas Tehkhana In 1993 Was Illegal', Says Allahabad High Court
In a significant observation, the Allahabad High Court today called the Uttar Pradesh Government's action of stopping worship rituals inside Vyas Tehkhana (located at the southern cellar of the Gyanvapi Mosque in Varanasi) in 1993 as ILLEGAL. The Court said that the worship rituals were stopped by "illegal action of State without there being any order in writing"."The act of the State...
Urgency Clause U/S 17 Of Land Acquisition Act 1894 For Taking Possession Of Property Not Violative Of Article 300A: Allahabad High Court
The Allahabad High Court has held that taking possession of property pursuant to proceedings under Section 17 of the Land Acquisition Act, 1894 is not violative of Article 300-A of the Constitution of India.Section 17 of the Land Acquisition Act, 1894 empowers an appropriate Government to acquire land in case of urgency for public purpose. While acquiring land under Section 17, the land vests...
Gyanvapi | Allahabad HC To Pronounce Verdict Tomorrow On Plea Against Varanasi Court's Order Allowing 'Puja' In 'Vyas Tehkhana'
The Allahabad High Court will on Monday pronounce its verdict on the Gyanvapi Mosque committee's appeal challenging the Varanasi Court's January 31 order allowing 'Puja' In 'Vyas Tehkhana' (southern cellar of Gyanvapi Mosque).A bench of Justice Rohit Ranjan Agrawal had reserved the judgment after hearing both parties on February 15 (read details of hearings here, here and here). The appeal...
Burden To Prove Escaped Assessment Lies On Assessing Authority: Allahabad High Court Quashes Reassessment Order Against Flipkart
The Allahabad High Court has quashed the reassessment order against Flipkart and held that the burden to prove escaped assessment lies on assessing authority.The bench of Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad has observed that the burden of establishing the existence of recorded reasons was entirely on the department. Neither the petitioner was obligated to provide...
Allahabad High Court Quashes Commercial Tax Tribunal's Judgement For Non-Compliance Of Rule 63(5) Of U.P. V.A.T. Rules, 2008
The Allahabad High Court has quashed the Commercial Tax Tribunal's judgement for non-compliance with Rule 63(5) of the U.P.V.A.T. Rules, 2008.The bench of Justice Abdul Moin has observed that, as per Rule 63(5) of the U.P. V.A.T. Rules, 2008, a judgement and appeal shall be in writing and shall state the points for determination, the decision, and the reason for the decision, which were...
GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court
The Allahabad High Court has held that absence of tax invoices and/or e-way bill at the time of interception and their subsequent production does not absolve the assesee from the liability of penalty under the Goods and Service Tax Act.“Production of these documents subsequent to the interception cannot absolve the petitioner from the liability of penalty as the very purpose of imposing...
GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court
The Allahabad High Court has held that in case of no discrepancies or clerical errors in the documentation, the initial burden to prove that there is intention to evade tax lies on the department.While quashing penalty under Section 129 of the Uttar Pradesh Goods and Service tax Act, 2017, Justice Shekhar B. Saraf held that “It is a fact that the burden of proof lies on the petitioner...
Krishna Janmabhumi-Shahi Idgah Dispute | 'Suits Seeking Mosque's Removal Are Barred By Places Of Worship Act': Masjid Committee In Allahabad HC
The Committee of Management Trust Shahi Masjid Idgah (Mathura) today argued before the Allahabad High Court that the 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, are barred by the Places of Worship Act 1991, Limitation Act 1963 as well as the Specific Relief...
Limitation Act And Tax Appeals | Allahabad High Court Rejects Application Under Limitation Act, Holds Tax Statue Will Prevail
The Allahabad High Court has rejected the application of Section 5 of the Limitation Act in appeals filed under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 2017. The Court held that Tax laws are complete comprehensive codes which have strict procedural requirements to ensure revenue certainty and fiscal stability.Section 107 of the UPGST Act provides a period of three months...
Rape-Murder Of 3-Yr-Old Girl | 'Chances Of Reformation Of Accused Not Ruled Out': Allahabad HC Commutes Death Penalty To 30-Yr Jail Sans Remission
The Allahabad High Court has commuted the death sentence of a man, who had brutally raped and killed a three-year-old girl in Uttar Pradesh in October 2021, to a fixed-term sentence of 30 years without any benefit of remission.Considering the age of the accused (25 years at the time of the incident) along with his marital status, the bench comprising Justice Ashwani Kumar Mishra and Justice...
Civil Services Regulation | Can't Withhold Pension Under Regulation 351A For Incident Which Occurred 4 Yrs Prior To Retirement: Allahabad HC
The Allahabad High Court has held that no action under Regulation 351-A of the Civil Services Regulation can be taken for an incident which took place four years prior to the retirement of the employee.Regulation 351–A of CSR empowers the Governor to reserve to himself the right of withholding or withdrawing a pension or any part of it, whether permanently or for a specified period and...
A Brothel 'Customer' Doesn't Procure Woman For Commercial Purposes; Can't Punish Him Under 'Immoral Traffic Prevention Act': Allahabad HC
The Allahabad High Court recently observed that If a person ('customer') comes to a brothel and pays money for the satisfaction of his lust, then, at the most, it can be said that he procures a woman to satisfy his lust and not for commercial purposes and hence, it can't be said that he procured or induced the woman for prostitution.A bench of Justice Arun Kumar Singh Deshwal added that...