Order U/S 75(6) Of GST Act Must Be Self-Contained, Mere References To SCNs Is Not Sufficient: Allahabad High Court

The Allahabad High Court has held that order under Section 75(6) of the Goods and Service Tax Act, 2017 must be self-contained and mere reference to previous show cause notices is not sufficient. Section 75 of the GST Act is a general provision relating to determination of tax. Section 75(6) of the GST Act provides that “the proper officer, in his order, shall set out the...

Property Seized Due To Dispute Must Be Released To Rightful Owner If Not Needed For Logical Conclusion Of Trial: Allahabad High Court

The Allahabad High Court has held that where the property seized by an investigating agency is not needed for the logical conclusion of trial/ litigation, the same must be released in favour of the rightful owner. It held that who is the rightful owner of the property so seized must be decided based on preponderance of probabilities.Holding that no person can be deprived of his/her...

Maintaining Faith In Judiciary Is Crucial: Allahabad HC Upholds Judicial Officer's Compulsory Retirement Over Adverse Service Record

The Allahabad High Court has upheld the compulsory retirement of Special Judge (SC/ST Act) based on adverse entries in against him in his service record which had attained finality.Holding that adverse entries existed which could lead the Screening Committee to recommend compulsory retirement of the Judicial Officer, the bench of Justice Ashwani Kumar Mishra and Justice Donadi Ramesh held,...

Mandatory To Fill Part B Of E-Way Bill In Transactions After April 2018: Allahabad High Court

Recently, the Allahabad High Court has held that it is mandatory for the assesee to download the complete E-way Bill including Part-B of the E-way Bill for transactions after April 2018. Distinguishing the earlier judgment of the High Court in M/s. Varun Beverages Limited vs. State of U.P. and 2 others, M/s. Falguni Steels vs. State of U.P. and others, and others, Justice Rohit...

Litigation Cost More Than Awarded Amount: Allahabad HC Pulls Up LIC For Challenging ₹74K Lok Adalat Award

The Allahabad High Court recently criticised the Life Insurance Corporation of India (LIC) for filing a writ petition challenging a ₹74,508 award passed by the Permanent Lok Adalat, Aligarh, in favour of a policyholder. Describing it as 'surprising' that LIC chose to challenge a 'very petty amount', a bench of Justice Prakash Padia directed a Senior Officer of LIC to file...

Court Not To Interfere In SARFAESI Matter Unless Bank Actions Patent Illegality And/Or Mala Fide: Allahabad High Court

While dealing with challenge to recovery proceedings initiated by bank, the Allahabad High Court has held that the Court must not interfere in matters pertaining to Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 unless the actions by the bank are patently illegal and/or mala fide.Relying on the judgment of the Apex Court in United Bank...

Claims Of GST Department Are Barred Once Resolution Plan Is Approved: Allahabad High Court

Relying on the judgments of the Supreme Court in Vaibhav Goyal & Another Vs. Deputy Commissioner of Income Tax & Another, the Allahabad High Court has held that the claims of Goods and Service Tax Department are barred after the aproval of resolution plan by the National Company Law Tribunal. In Vaibhav Goyal & Another Vs. Deputy Commissioner of Income Tax & Another, ...

Elvish Yadav Approaches Allahabad HC Against Chargesheet, Summons In Alleged Rave Party And Misusing Snakes/ Snake Venom Case

Elvish Yadav has approached the Allahabad High Court against the chargesheet filed in FIR against him for alleged misuse of snakes and snake venoms for making YouTube videos. Allegations against him also include organizing rave parties and calling foreigners who make people consume snake venom and other intoxicating drugs.The Informant also alleged that after he had received the information,...

[MACT] Salary Of Son Appointed On Compassionate Grounds Can't Be Taken As Salary Of Deceased For Determining Compensation: Allahabad HC

The Allahabad High Court has held that the salary of a son who has been appointed on compassionate grounds after father's demise in a road accident cannot be taken as salary of the deceased for determining compensation under the Motor Vehicles Act, 1988.Claimants' husband/ father was getting off from a bus when his leg got stuck. The bus started without noticing that his leg was stuck and as...

Protection Of Judges' Tenure Part Of Independence Of Judiciary: Allahabad HC Rejects PIL Against Justice Yashwant Varma's Transfer

The Allahabad High Court has rejected a Public Interest Litigation (PIL) plea challenging the recent transfer of Justice Yashwant Varma from the Delhi High Court to the Allahabad High Court. A bench of Justice Attau Rahman Masoodi and Justice Ajai Kumar Srivastava-I observed that the transfer, administration of oath, and functioning of a judge are the concomitants of...

Police Uniform Not A License To Assault Innocent Citizens; No Protection U/S 197 CrPC For Acts Beyond Official Duty: Allahabad HC

Refusing relief to 4 Uttar Pradesh police officials accused of abusing, assaulting, and unlawfully confining a doctor and his companions at a police post, the Allahabad High Court recently observed that acts falling outside the scope of a public servant's official duties do not require prior sanction for prosecution under Section 197 of the CrPC. “Merely because the applicants...

No One Should Harbour Misconception That They Can Undermine Or Outrage Court's Dignity: Allahabad HC Slams Fatehpur DM

In a strongly worded order, the Allahabad High Court recently slammed the District Magistrate of Fatehpur for filing an affidavit which, in the Court's view, subtly implied that he held the power to 'uphold', 'undermine' or 'outrage' the 'dignity' of the judiciary. A Bench of Justice JJ Munir took exception to the DM's assurance in his affidavit that the "dignity of the Court will always...