Allahabad High Court
VAT Act | Granite Stone Falls Within Definition Of Stone Under Entry 109, Taxable At 5%: Allahabad High Court
The Allahabad High Court has upheld the order of Tribunal classifying granite stone as “stone” under Entry 109 of the Schedule II Part A as per notification No.KANI-2-421/XI-9(1) dated 31.03.2011 under the Value Added Tax Act, 2008.The Department challenged the order of the Tribunal classifying granite stone as “stone” under Entry 109 on grounds that the list in Entry 109 was...
UPGST | Invoice Contains Vehicle Details, Error In Not Filling Part-B Of E-Way Bill Technical: Allahabad High Court Quashes Penalty Order
The Allahabad High Court has held that if the invoice accompanying the goods contains all the details of the vehicle then not filing of Part-B of the e-way bill is a technical error without any intention to evade tax. The court quashed the penalty order under Section 129(3) of the UP Goods and Service Tax Act, 2017.Petitioner approached the High Court against the order under Section 129(3) of...
Citizenship Act 1955 | Nativity Certificate Not Mandatory For Grant Of OCI Card: Allahabad High Court
The Allahabad High Court has held that Nativity certificate is not mandatory under the Citizenship Act 1955 and the rules made thereunder for grant of Overseas Citizenship of India to a foreign national.While dealing with a case of foreign national of Indian Origin seeking OCI card, the bench comprising Justice Mahesh Chandra Tripathi and Justice Prashant Kumar held,“Section 7(A) of...
Allahabad High Court Orders Inquiry Against SDO For Passing Two 'Contrast' Orders In Same Case
The Allahabad High Court has recently directed a high-level inquiry to be conducted by the Principal Secretary (Revenue), U.P. Government, Lucknow against the Sub-Divisional Officer, Deoria who passed two contrasting orders in the same matter.Petitioner sought a writ of mandamus directing the Collector, Deoria to inspect the case filed by him under Section 31/32 of U.P. Revenue Code, 2006 as...
Union Govt Bound By Apostille Convention, Cannot Disbelieve Apostille Document Of Other Countries: Allahabad High Court
The Allahabad High Court on Thursday held that the Union Government is bound by the Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (Apostille Convention) as India is a signatory to the same. The Court held that the government cannot disbelieve Apostille documents issued by countries signatory to the Apostille Convention.The Convention of...
Proceedings Under 'UP Gangsters Act' Liable To Be Quashed Upon Acquittal Of Accused In Base Cases Of Gang Chart: Allahabad HC
The Allahabad High Court has held that once the proceedings of the base cases depicted in the gang chart are quashed or the accused has been acquitted, the proceedings under the Uttar Pradesh Gangsters and Anti-Social Activities (Prevention) Act 1986 are liable to be quashed. A bench of Justice Ajay Bhanot noted thus while hearing a plea moved by one Abdul Kadeer Khan under Section...
Criminal Proceedings Can't Be Quashed Merely Because Allegations Also Disclose A Civil Dispute Between Parties: Allahabad HC
The Allahabad High Court has observed that a charge sheet and the criminal proceedings against an accused cannot be quashed merely because the allegations may also disclose a civil dispute between the parties. “The mere fact that the allegations also make out existence of civil dispute would not be a ground to quash the criminal proceedings when the allegations clearly make...
Contention Of Accused About False Implication Cannot Be Examined In Section 482 CrPC Proceedings: Allahabad High Court
The Allahabad High Court has observed that while deciding the application under Section 482 CrPC, the High Court cannot examine the contention of the accused that he/she has been falsely implicated in the case. “While exercising the powers under Section 482 of the CrPC, the Court has very limited jurisdiction and is required to consider 'whether any sufficient material available...
Offence Punishable U/S 506 IPC If Committed In Uttar Pradesh Is A Cognizable Offence: Allahabad High Court
The Allahabad High Court last week observed that an offence under Section 506 IPC (Punishment for criminal intimidation) if committed in the State of Uttar Pradesh is a cognizable offence. To hold thus, a Bench of Justice Subhash Vidyarthi referred to a notification published in the U.P. Gazette dated 31st July 1989, notifying the declaration made by the then Governor of UP that...
Allahabad High Court Takes Suo Moto Cognizance Of Rodent Menace In A Prayagraj Hospital
The Allahabad High Court has taken suo motu cognizance of a news report published in Amar Ujala newspaper concerning the menace of rats in Swaroop Rani Nehru Hospital in Prayagraj. Directing for the registration of the matter as a suo moto PIL, a bench of Acting Chief Justice Manoj Kumar Gupta and Justice Kshitij Shailendra ordered the authorities to submit information about...
Krishna Janmabhoomi-Shahi Eidgah Dispute| Plea In Allahabad HC Seeks Appointment Of Revenue Surveyor To Ascertain Masjid's Location
In a significant development in the pending suit before the Allahabad High Court concerning Mathura's Krishna Janmabhoomi-Shahi Eidgah Mosque dispute, an application has now been moved for the appointment of a Revenue Surveyor to ascertain the exact location of the Shahi Masjid Idgah.Taking the application on record, a bench of Justice Mayank Kumar Jain, on January 17 gave liberty to...
Allahabad High Court Expresses Reservation On "En-Masse" Dismissal Of Cases By Revenue Officials To Clear Pendency
Last week, the Allahabad High Court sought response from the Revenue Secretary, Government of Uttar Pradesh, on the en-mass disposal of cases for want of prosecution by the revenue officials.The bench comprising Acting Chief Justice Manoj Kumar Gupta and Justice Kshitij Shailendra observed,“Although we appreciate the effort of the State Government taken for reduction of arrears, but we do...