[S. 93 GST Act] No Provision Empowering Authorities To Make Tax Determination Against Dead Assesee: Allahabad High Court

The Allahabad High Court has held that Section 93 of the Goods and Services Tax Act, 2017 does not empower the authorities to make determination of tax against a dead person and recover the same his legal representatives. Section 93 of Goods and Services Tax Act, 2017 provides for liability to pay tax in case of death of the proprietor of the firm. Section 93(1)(a) provides that when...

Losing Control Over Subordinates Is Not Misconduct: Allahabad High Court Grants Relief To Jail Superintendent

While setting aside order deducting 10% pension of the Jail Superintendent for 3 years on account of misconduct, the Allahabad High Court held that misconduct is different from carelessness, or inaction and therefore, no punishment could have been given under Regulation 351-A of Civil Service Regulation.It was held that under the said regulation, pension can be withheld due to grave misconduct...

'Attempt To Bury The Issue': Allahabad HC Summons DCP Over Advocate's 'House Arrest' During Administrative Judge's Visit

Taking strong exception once again to the alleged “house arrest” of a practicing advocate in Agra during the visit of an administrative judge to the district, the Allahabad High Court on Monday made it clear that the issue would not be treated as a routine matter and that it will go into its merits. “We would like to make it clear that any attempt at concealing and...

Compassionate Appointments Not Intended As Windfall For Kin Of Deceased, Only Meant To Keep "Kitchen Fire Burning": Allahabad High Court

Recently, while dealing with a case of compassionate appointment, the Allahabad High Court observed that “compassionate ground appointments are not intended to create a windfall for the kin of the deceased. The employer is only required to assess the financial condition which keeps the kitchen fire burning.”This observation was made by Justice Ajay Bhanot in the context that...

Failure To Provide 'Grounds Of Arrest' Violates Article 22(1), S. 50 CrPC: Allahabad HC Directs UP DGP To Ensure Compliance Of S. 47 & 48 BNSS

The Allahabad High Court recently quashed the arrest of a man in connection with a forgery and cheating case. It noted that neither the reasons nor grounds for his arrest were communicated in writing at the time of his arrest, violating his constitutional safeguards under Article 22(1) of the Constitution of India and the statutory mandate under Section 50 CrPC. In its order passed...

[GST] Seller Registered At Time Of Transaction; Cannot Draw Adverse Inference Against Purchasing Dealer Over Subsequent Cancellation: Allahabad HC

The Allahabad High Court has held that if the seller is a registered dealer at the time of transaction, no adverse inference can be drawn against the purchasing dealer based on the subsequent cancellation of seller's registration.Justice Piyush Agrawal held “Once the seller was registered at the time of the transaction in question, no adverse inference can be drawn against the...

Once Trial Has Commenced & Some Witnesses Examined, Constitutional Courts Should Avoid Reopening Or Transferring Investigation: Allahabad HC

The Allahabad High Court recently observed that once an investigation is complete, a charge sheet has been filed, and the trial has begun, superior courts should ordinarily refrain from reopening the investigation or transferring it to another agency. Instead, the Magistrate receiving the chargesheet or the court trying the offences should be allowed to proceed with the case...

“Luxury Litigation”: Allahabad High Court Imposes ₹100 Cost Each On More Than 6,400 Petitioners For Moving Against Settled Law

The Allahabad High Court has imposed a cost of Rs. 100 each on more than 6,400 petitioners who had approached the High Court against law settled by the Supreme Court in the case of State of U.P. & Ors Vs. Shiv Kumar Pathak & Ors (2018).In 2017, 5he Supreme Court in the case of Shiv Kumar Pathak & Ors held though the authorities would have been permitted to proceed in terms of...

Allahabad High Court Sentences Advocate To 6 Months In Jail For Calling Judges 'Goondas'; Bars Him From Practicing In HC For 3 Yrs

Today, the Allahabad High Court sentenced Lucknow-based Advocate Ashok Pandey to six months' simple imprisonment for using abusive language against HC judges, calling them 'goondas' in open court in 2021. Pandey has been found guilty of committing criminal contempt of court by a bench of Justice Vivek Chaudhary and Justice Brij Raj Singh, as it concluded that Pandey's conduct shows...

'Unmarried Major Parents Are Entitled To Live Together': Allahabad High Court Grants Police Protection To Interfaith Live-In Couple

The Allahabad High Court on Tuesday granted police protection to an interfaith live-in couple, while hearing a plea filed by their minor daughter which claimed that the erstwhile in-laws of the child's mother threatening the couple. A division bench of Justice Shekhar B Saraf and Justice Vipin Chandra Dixit in its order observed that it appeared that the biological father and mother of the...

'Victim Herself Invited Trouble, Was Responsible For It': Allahabad HC Grants Bail To Man Accused Of Raping College Student

The Allahabad High Court recently granted bail to a man accused of committing rape against a college student, as it noted that the victim had 'herself invited trouble' and was 'responsible' for the alleged act of rape. The victim alleged that the accused, whom she met at a bar, raped her twice in his relative's apartment after she had agreed to go to his place to rest, as she was...

NOIDA Authorities Deposited Party's Tax Under Wrong Head: Allahabad HC Directs Compensation To Assessee For Penalty Imposed U/S 73 Of GST Act

Recently, the Allahabad High Court has directed the New Okhla Industrial Development Authority (NOIDA) to compensate the assesee Rs. Rs.19,22,778/- which was imposed on the assesee as tax and penalty in proceedings under Section 73 of the Goods and Service Tax Act, 2017. Petitioner rented out his property in Gautam Budh Nagar(Noida). The rent received from the property was...