Allahabad High Court
Game Of Skill Brought At Par With Game Of Chance: Writ Challenging CGST Amendment Act 2023 And Vires Of S.15(5) CGST Act Filed In Allahabad HC
On Thursday, Allahabad High Court issued notice in writ petition challenging the validity of the Central Goods and Service Tax (Amendment) Act, 2023 notified on 18th August, 2023 which sought to tax all online money games in toto.Prior to the amendment, only the platform fee charged for services provided was taxable. However, the entire amount, including the amount won by the users based on...
GST | No Inherent Lack Of Jurisdiction, Adjudication Proceedings May Not Be Interjected In Extraordinary Writ Jurisdiction: Allahabad High Court
The Allahabad High Court has held the allegations of violations of law cannot be dealt with in extraordinary jurisdiction of the Court under Article 226 of the Constitution of India unless inherent lack of jurisdiction is claimed.The bench comprising of Justices Saumitra Dayal Singh and Surendra Singh-I held “Once allegations of infraction of law arise, adjudication proceedings may not...
Can't Invoke Urgency Clause To Acquire Poor Farmers' Lands Over Speculation: Karnataka High Court Quashes Acquisition Near Hampi Monuments
The Karnataka High Court has quashed a 2006 notification acquiring certain land in Krishnapur Village which is proximate to the historical Hampi monuments and falls within the protected area of Hampi Monuments and remains.Justice Sachin Shankar Magadum sitting at Dharwad bench quashed the preliminary notification dated 25.05.2005 and final notification dated 5-04-2006 by which the...
GST | Opportunity Of Hearing Must Before Taking Adverse View: Allahabad High Court Quashes Penalty Order
The Allahabad High Court has held that principles of natural justice must be complied with before drawing any adverse inference.While quashing the penalty order and subsequent order of the appellate authority, Justice Piyush Agrawal held, “Once the authorities intend to take an adverse view, the petitioner has to be informed and put to notice to rebut the same and therefore, the impugned...
S.19 Hindu Marriage Act | Wife Residing In Australia Can't Invoke Jurisdiction Of Indian Court Where She Briefly Visited: Allahabad High Court
The Allahabad High Court has held that though the term 'residing' appearing in Section 19 (Court to which petition shall be presented) of the Hindu Marriage Act, 1955 is not defined under the Act, a casual visit to a place will not grant jurisdiction to the Court in that area to adjudicate upon divorce proceedings.The bench comprising of Justices Saumitra Dayal Singh and Syed Aftab Husain...
UPVAT | Exemption/Concession Form Not Produced During Assessment Due To Unavoidable Circumstances, Can Be Considered By Tribunal: Allahabad HC
The Allahabad High Court has held that if a form through which exemption/concession has been claimed under the Uttar Pradesh Value Added Tax Act, 2008 could not be produced at the time of assessment due to unavoidable circumstances, the same can be produced before the Tribunal. The Tribunal is bound to consider it before passing any order.The bench comprising of Justice Piyush Agrawal...
Allahabad High Court Deprecates Lawyer Son Appearing For Father In Matrimonial Case Against Mother, Says Should Avoid Representing Blood Relatives
While dealing with a criminal contempt initiated at the behest of a Family Court, the Allahabad High Court observed that lawyers though free to choose their clients should avoid taking up cases of blood relatives as it may make them emotionally involved in the case.The bench comprising Justices Saumitra Dayal Singh and Rajendra Kumar-IV was dealing with the contempt notices issued to...
Allahabad High Court Takes Suo Moto Cognisance Of Increasing Dengue Cases In Prayagraj
The Allahabad High Court today took suo moto cognizance of the increasing cases of Dengue fever in Uttar Pradesh's Prayagraj district. The bench comprising Chief Justice Pritinker Diwaker and Justice Ajay Bhanot took note of the increasing Mosquito-Borne Diseases in the city of Prayagraj after many lawyers reported that they were suffering from Dengue and Chikungunya.The bench also enquired...
POCSO Act Not Meant To Criminalise Adolescents' Romantic Bond, Consensual Relation A Consideration To Grant Bail: Allahabad HC
The Protection Of Children From Sexual Offences (POCSO) Act was formulated to protect children under the age of 18 years from sexual exploitation and it was never meant to criminalise consensual romantic relationships between adolescents, the Allahabad High Court recently observed. Noting that nowadays, more often than not, the Act has become a tool for their exploitation, the bench...
Vrindavan Temple Corridor Project | PIL In Allahabad High Court Against Proposed Demolition Of Temples, 'Kunj Galis'
A Public Interest Litigation (PIL) plea has been moved in the Allahabad High Court against the proposed plan of destruction and demolition of various temples and 'Kunj Galis' for the construction of public toilets, gardens fountains etc., for the Vrindavan Banke Bihari Temple Corridor project.Submitting that the 'Kunj Galis' (Kunj Lanes) are religious heritage and places of worship for crores...
UPVAT Act | Family Entitled To Insurance Money Under Group Insurance Policy If Registration Valid On Date Of Death Of Registered Dealer: Allahabad HC
The Allahabad High Court held that if registration under the Uttar Pradesh Value Added Tax Act, 2008 was subsisting on the day of his death, his family would be entitled to insurance claim under the Group Insurance Policy.The bench comprising of Justices Saumitra Dayal Singh and Surendra Singh-I held“If the deceased held a registration certificate prior to the occurrence of his death and...
Govt Officers Must Be Counselled, Made Aware Of Recent Judicial Rulings To Avoid Frivolous Matters Clogging Courts: Allahabad HC
While dealing with a petition challenging recovery under Section 27 (Surcharge) of the UP Panchayat Raj Act, the Allahabad High Court has observed that the state functionaries/ officers must be aware of recent issues settled by the Courts to avoid frivolous litigation from clogging the Courts. “This Court feels that adequate exercise for counselling of officers, who remain oblivion...