Gauhati High Court
In Her Best Interest: Gauhati High Court Permits Termination Of 26-Week Pregnancy Of Minor Girl Who Was Allegedly Gangraped
The Gauhati High Court on Monday (December 9) permitted a minor girl who was allegedly gang raped, to terminate her 26-week pregnancy, after noting that it would be in the girl's best interest. A division bench of Justice Kalyan Rai Surana and Justice Susmita Phukan Khaund passed the order while hearing a Suo Moto writ petition registered on the basis of a news article published in the Times...
Gauhati High Court Directs Haj Committee To Decide Issue Of Excess Fare Charged From Pilgrims Within 90 Days
The Gauhati High Court recently directed the Central Haj Committee of India to dispose of the representations regarding excess airfare charged from Haj pilgrims of Assam, strictly in the light of the provisions contain in Section 42 of the Haj Committee Act, 2002, within 90 days. The single bench comprising Justice Soumitra Saikia was hearing a writ petition filed by 91 Haj pilgrims of...
Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court
The Gauhati High Court stated that issuance of summary of Show Cause Notice in GST DRC-01 cannot substitute requirement for issuance of show cause notice under section 73(1) of CSGT Act. The Bench of Justice Manish Choudhury observed that “…….the issuance of the Summary of the Show Cause Notice, Summary of the Statement and Summary of the Order do not dispense with the...
Notice U/S 148A(b) Flagging Bogus Transactions Cannot Be Faulted For Merely Mentioning Sale Entry As That Of Purchase: Gauhati HC
The Gauhati High Court has dismissed a challenge to an order under Section 148A(d) of the Income Tax Act, 1961, deeming the Petitioners' case fit for issuance of notice for escapement of income assessment under Section 148. In doing so, it held that the order cannot be faulted merely because the alleged bogus transactions, whose existence the Petitioners (X and Y) did not deny in...
Cancellation Of Promotion & Reversion Of Employee's Position Without Providing Show Cause Notice Is Unsustainable : Guwahati High Court
A single judge bench of the Guwahati High Court comprising of Justice Suman Shyam, while deciding a writ petition held that the cancellation of a promotion and reversion of an employee's position without providing a show cause notice or an opportunity to be heard is unsustainable and arbitrary. Background facts The petitioner was an employee of Sivasagar Municipal Board (SMB) and...
Thorough Enquiry Is A “Condition Precedent” Before Declaring Any Monument As 'Ancient': Gauhati High Court
The Gauhati High Court on Tuesday (December 03), in a writ appeal, quashed a declaration issued by the District Magistrate, Kamrup (M) in 2005, declaring the Christian Cemetery located on Dag No.183 of Sahar Guwahati Part-VII as Heritage site on the ground that the impugned declaration was neither issued by the authority conferred under the Assam Ancient Monuments and Records Act, 1959, nor...
Human Rights Commission Constituted, Building Allotment And Appointment Process Underway: Mizoram Govt Tells High Court
The Mizoram government on Wednesday (November 27) informed the Gauhati High Court at Aizawl that it has constituted the State Human Rights Commission under the provisions of Section 21(4) and (1) of the Protection of Human Rights Act, 1993 with its Headquarters at Aizawl.The division bench of Justice Nelson Sailo and Justice Marli Vankung was further informed by the State Government that...
Gauhati High Court Directs Nagaland Govt To Inform On Availability of Blood Banks, Blood Storage Units In All 17 Districts
The Kohima bench of the Gauhati High Court recently directed the Nagaland Government to apprise about the status of existence or the availability of Blood Banks as well as Blood Storage Units in all the 17 districts of the State. In doing so the court observed that the issue was of substantial importance to the citizens particularly to those residing in rural areas and not having access...
20 Yrs Sentence U/S 4(2) POCSO Act Can't Be Imposed When Accused Was Booked Only U/S 4: Gauhati High Court
The Gauhati High Court at Aizwal recently set aside the judgment and sentence order passed by a Trial Court under Section 4 of the POCSO Act, on the ground the charge was framed without specifying the charge to be under 4(1) or 4(2) of the POCSO Act and the Trial Court did not put any preliminary questions to the victim child, before recording her evidence.The division bench comprising...
DRT May Entertain Plea Against Measures To Recover Secured Debts Beyond Limitation If Satisfied With The Reasons: Gauhati High Court
The Gauhati High Court has recently held that the Debt Recovery Tribunal has to dispose of an application under SARFAESI Act made against measures to recover secured debts by any person in accordance with Section 24 of the Recovery of Debts and Bankruptcy Act which applies the provisions of the Limitation Act to tribunal proceedings.For context, Section 24 of the RDB Act states that...
Income Tax Return Is Different From Average Annual Financial Turnover Document: Gauhati High Court Explains
The Gauhati High Court has held that the words “Turnover” and “Income Tax Return” are different and exemption to a bidder from submitting the former in a tender process would not exempt it from furnishing the ITR, for the prescribed years. “The primary purpose of reporting Annual Turnover is to provide a clear picture of a company's revenue-generating capacity. It is...
Dismissal from Service Automatically Forfeits Leave Benefits; No Express Denial Required: Gauhati HC
Gauhati High Court: A Division Bench of Chief Justice Justice & Justice N. Unni Krishnan Nair of the Gauhati High Court overturned the Central Administrative Tribunal's order directing Railways to release leave encashment benefits to a dismissed employee. The Court held that dismissal from service automatically results in forfeiture of past service under Rule 40 of Railway...