Allahabad High Court
UPGST | Burden To Prove Intention To Evade Tax Lies Solely On Department: Allahabad High Court
On Wednesday, the Allahabad High Court held that the burden to prove intention to evade tax lies solely on the Department. The Court held penalties in tax laws should not be imposed solely on insignificant technical errors which do not have any financial consequences.The Court held that penalties should only be imposed where there is concrete evidence to show that an assesee is...
UPGST | Opportunity Of Hearing Mandatory Under S75(4) Before Imposing Tax/Penalty: Allahabad High Court
The Lucknow Bench of the Allahabad High Court held that before passing of any adverse order, such as imposing tax or penalty, opportunity of hearing is mandatory under Section 75(4) of the Uttar Pradesh Goods and Service Tax Act, 2017.Section 75(4) of the UPGST Act provides that an opportunity of hearing must be granted if requested in writing or where any adverse action is contemplated...
Suppression Of Criminal History From Employer Ground For Cancellation Of Candidature/ Dismissal From Service: Allahabad High Court
The Allahabad High Court has held that there cannot be any suppression as to information about conviction/acquittal or arrest or pendency of criminal case by any candidate seeking employment. The Court held that if there is any suppression of fact regarding criminal history, it can lead to cancellation of candidature or termination from service.Relying on the decision of the Supreme Court...
Section 5 Of Limitation Act Does Not Apply To Section 107 Of CGST Act: Allahabad High Court
The Allahabad High Court has held that Section 5 of the Limitation Act, 1963 does not apply to appeals filed under Section 107 of the Central Goods and Services Tax Act, 2017.“The Central Goods and Services Act is a special statute and a self-contained code by itself. Section 107 of the Act has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is...
Husband Bound To Maintain Wife Despite Lack Of Income, He Can Earn ₹350-400 Per Day As An Unskilled Worker: Allahabad HC
The Allahabad High Court has recently observed that a husband is duty-bound to provide maintenance to his wife u/s 125 CrPC even if has no income from his job and he can earn Rs. 350-400 per day as an unskilled labour. A bench of Justice Renu Agarwal observed thus while referring to the Supreme Court's ruling in the case of Anju Garg vs Deepak Kumar Garg 2022 LiveLaw (SC) 805 wherein...
Acid Attack | Medical Grant Is A Fundamental Right Under Article 21: Allahabad HC Grants Additional Compensation For Verified Medical Bills
The Allahabad High Court has directed the State to pay additional compensation of Rs. 5,26,000 against the medical bill vouchers of mother-son duo who suffered acid attack injuries.The bench comprising of Justice Salil Kumar Rai and Justice Surendra Singh-I held,“It has been well established from the decisions of the Apex Court in the case of Chameli Singh Vs. State of U.P., AIR 1996 SC...
Reduction Of Interest Is Nothing But Modification Of Original Arbitration Award: Allahabad High Court Quashes Section 34 Order
The Allahabad High Court has held that the District Judge exercising jurisdiction under Section 34 of the Arbitration and Conciliation Act, 1996 does not have the power to modify an award. The Court held that though parts of an award can be severed and set aside, provided such severance does not affect the remaining award.“Reduction of interest is nothing but a modification of the...
Plea In Allahabad High Court Challenges Order Of Govt Advocate, Chief Standing Counsel Refusing To Accept Notice Vide Email
The Allahabad High Court on Wednesday sought response from the Chief Standing Counsel for Uttar Pradesh on a plea challenging his notice directing that all soft copies of petitions/ applications be supplied to his office through pendrive.On 11th October, 2023, the Chief Standing Counsel and the Government Advocate for the State of U.P. published a notice stating that no pdf copy of any...
'Infructuous': Allahabad HC Dismisses PIL For Restraining PM Modi To Inaugurate Ram Mandir Till Conclusion Of 2024 Polls
The Allahabad High Court today dismissed as 'infructuous' a Public Interest Litigation (PIL) plea which sought to prohibit Prime Minister Narendra Modi and Uttar Pradesh Chief Minister Yogi Adityanath from conducting the Ram Mandir Pran Prathishtha ceremony in Ayodhya on January 22.A bench of Acting Chief Justice Manoj Kumar Gupta and Justice Kshitij Shailendra noted that since the...
Denial Of Pension By Retrospectively Applying Amended Rule Violates Constitutional Rights Under Articles 14, 16: Allahabad High Court
The Allahabad High Court has held that denial of pension by retrospectively applying amended rule is a violation of Articles 14 and 16 of the Constitution of India.While restoring pension of retired members State Electricity Regulatory Commission as prescribed under the unamended Uttar Pradesh Electricity Regulatory Commission (Appointment and Condition of Service of the Chairperson and...
'Be Polite, Deal With Advocates/Clerks Patiently': Allahabad HC Directs Court Officials; Training Session To Be Conducted
The Registrar General of the Allahabad High Court has instructed all its officers to exhibit humble behaviour when interacting with advocates and their clerks, emphasizing patience and utmost regard. Recognizing the generous role of the advocates in representing the marginalized, the Registrar General has asked its officials to maintain composure and polite etiquette. An office order in...
Production Of Defence Witness | Power Of Court Vs Right Of Accused: Allahabad High Court Explains Scope Of Sections 311 & 233 CrPC
The Allahabad High Court recently explained the difference between the scope of Section 311 CrPC [Power to summon material witness, or examine person present] and Section 233 CrPC [Entering upon defence] concerning the production of defence witnesses during the trial. “Under section 311 CrPC, the power lies in the courts only and under section 233 CrPC, the right lies with the...