GST | Technical Error Without Any Financial Implications Do Not Attract Penalties: Allahabad High Court

The Allahabad High Court has held that mere technical errors under tax laws without any financial implications should not be grounds for imposition of penalties.While dealing with the case of goods not accompanying e-way bill, Justice Shekhar B. Saraf held,“Mere technical errors, without having any potential financial implications, should not be the grounds for imposition of penalties....

Writ Of Certiorari Not Issued As A Matter Of Course, But Granted At Discretion Of Superior Court: Allahabad High Court

The Allahabad High Court has held that the writ of certiorari is discretion granted to a superior court to review and quash decisions of lower courts, tribunals, or administrative bodies and is not issued as a matter of course.While dealing with the challenge to the order under Section 129 of the Central Goods and Service Tax Act, 2017 and the subsequent order of the first appellate...

Hindu Marriage Act | Plea To Declare Marriage Void U/S 11 Can't Be Judged On Grounds Of Voidable Marriage U/S 12: Allahabad High Court

The Allahabad High Court has held that grounds under Section 11 (Void Marriages) of the Hindu Marriage Act 1955 are very different from grounds under Section 12 (Voidable Marriages) and thus, a petition filed under Section 11 of the Act cannot be judged on grounds other than those mentioned in Section 11.The Court held that a marriage performed in contravention of Clauses (i), (iv) and (v)...

GST | Show Cause Notice A Vital Checkpoint, Delineates Boundaries Within Which Any Authority Can Operate: Allahabad High Court

The Allahabad High Court has held that authorities cannot travel beyond the show cause notice to impose penalty on the assesee.The bench comprising Justice Shekhar B. Saraf held,“At its core, a show cause notice represents the initial step in an administrative or legal process, wherein an individual or entity is formally apprised of allegations or discrepancies attributed to them. This...

Krishna Janmabhoomi Suits | Plea In Allahabad HC Seeks Implementation Of Mathura Court's Order For Spot Inspection Of Disputed Property

An application has been moved before the Allahabad High Court seeking implementation of Mathura court's December 2022 order directing a Civil Court Amin (also known as court officers) to visit and survey the disputed site and submit a report (with maps) in connection with the Sri Krishna Janmasthan-Shahi Idgah dispute. This application has been moved by Bhagwan Bal...

Allahabad High Court Weekly Round-Up: January 22 To January 28, 2024

NOMINAL INDEX Manmeet Singh vs. Union of India and others 2024 LiveLaw (AB) 38 Jaishree and Another vs. State Of U.P. And 3 Others 2024 LiveLaw (AB) 39 Ajay Singh v. University Of Allahabad And Another 2024 LiveLaw (AB) 40 Anupam Singh vs. State Of U.P. Thru. Prin.Secy. Home And Anr 2024 LiveLaw (AB) 41 Indu Bhushan Pandey vs. State Of Up Thru Prin Secy Dept Of Energy And...

Not Always Necessary To Hold Detailed Enquiry Against Each Individual Where Enquiry Is Against Several Persons: Allahabad High Court

In a case involving large number of fake “ODs” in Amity University, the Allahabad High Court has held that when enquiry proceedings are being held against large number of persons, it is not always necessary to hold a detailed enquiry against every individual involved.“OD” is the attendance earned by students by participating in trainings, seminars, workshops or other...

Fabricating Documents, Misappropriating Funds Not Part Of 'Official Duty' For Purposes Of Claiming Protection U/S 197 CrPC: Allahabad HC

The Allahabad High Court has observed that acts like fabricating the document or misappropriating funds do not form part of the official duty of a public servant to claim protection under Section 197 of CrPC. For context, Section 197 CrPC seeks to protect an officer from unnecessary harassment, who is accused of an offence committed while acting or purporting to act in the discharge...

CGST Act | Time Extension For Filing Appeal Against Orders U/S 73, 74 Can Be Extended To Orders U/S 129, 130: Allahabad HC Asks CBIT To Consider

The Allahabad High Court, on Wednesday, directed the Central Board of Indirect Taxes, Ministry of Finance to consider extending the benefit of extension of time to file appeal under Section 107(1) of the Central Goods and Services Act, 2017 to orders passed under Section 129 and Section 130 of the Act.The Central Board of Indirect Taxes and Customs, Ministry of Finance, issued Notification...

Courts Are Not Industrial Establishments, Bar Can't Bargain Their Demands Like Trade Unions: Allahabad High Court On Lawyers' Strike

Expressing alarm over a petition concerning continuous strike in Tehsil Bar Association Rasara, District Ballia, the Allahabad High Court remarked,“In our judicial system, strike brings the wheels of justice to a standstill, bringing cheer and happiness amongst enemies of justice. Their whips get thicker, sticks more brutal to deepen bleeding wounds day-by-day, their apathy to listen the...

[Limitation Act] Allahabad High Court Extends Benefit Of Exclusion Of Time U/S.14 To Appeals Under S.107 CGST Act

On Wednesday, the Allahabad High Court direct the Additional Commissioner, CGST, (Appeals), Meerut, to grant benefit of Section 14 of the Limitation Act to the petitioner and hear the appeal filed under Section 107 of Central Goods and Service Tax Act, 2017 afresh.Section 14 of the Limitation Act, 1963 provides that the time during which an applicant/plaintiff prosecutes a case in a court...

Commercial Tax | Allahabad High Court Upholds Condonation Of 1365 Days Delay On Sufficient Cause

The Allahabad High Court has upheld condonation of delay of 1365 days by the Commercial Tax Tribunal in filing of appeal as it was sufficiently explained by the authorities.Revisionist-assesee approached the High Court against order of the Commercial Tax Tribunal condoning the delay of 1365 days on part of the Department in filing the appeal. Reliance was placed on the decision of the...