Jharkhand High Court
Amendment In CGST Rule 89(4) To Have Prospective Effect: Jharkhand High Court
Jharkhand High Court has ruled that the explanation inserted in Rule 89(4) of the CGST Rules, 2017, through Notification No. 14/2022-Central Tax dated 05.07.2022, is not of a clarificatory nature and thus will be applied prospectively.The above decision was reached in response to a petition where the refund claim of the petitioner was rejected due to the contention that, in processing...
Penalty Order Set Aside Leads To Automatic Quashing Of Prosecution Under Section 276C(1) Of Income Tax Act: Jharkhand High Court
In a significant ruling, the Jharkhand High Court has held that once a penalty order is set aside, it will be presumed that there is no concealment of income, automatically leading to the quashing of prosecution under Section 276C(1) of the Income Tax Act.Justice Sanjay Kumar Dwivedi, while delivering the judgment, emphasized, “In view of the above judgments, the Court comes to the...
Jharkhand High Court Orders ₹8 Lakh Compensation To Man Falsely Accused In NDPS Case, Jailed For 8 Yrs
The Jharkhand High Court has directed the Additional Director General of the Narcotics Control Bureau (NCB), Sub Zone, Ranchi to pay a compensation of Rs. 8 lakhs to a man who was falsely implicated in a NDPS (Narcotic Drugs and Psychotropic Substances) and remained in jail custody for about 8 years for a crime which he did not commit.Justice Sanjay Kumar Dwivedi observed, “In view of above...
Jharkhand High Court Implements New Timings For Remand Matters, Says Production Of Arrestee At Evening Causes Inconvenience To Everyone
The Jharkhand High Court has directed all Magistrates to ensure that remand matters are taken up by them at 2 PM to avoid production of persons arrested in the evening hours.The direction was made in a suo moto case registered concerning the safety and security of court premises, staff and judges in Jharkhand, in the wake of a recent incident where a civil court employee was attacked by...
‘Presence Of Magnesium Carbonate Itself Does Not Make A Food Article Prohibited’: Jharkhand High Court
The Jharkhand High Court has delivered a crucial judgment regarding the presence of magnesium carbonate in food products, stating that it does not inherently make a food article prohibited under the Food Safety and Standards Act, 2006 (FSS Act).The Division Bench of Chief Justice Sanjaya Kumar Mishra and Justice Ananda Sen observed, “...the respondents have taken a decision to ban certain...
"Custodian Of Art, Culture & Heritage": Jharkhand High Court Issues Directives For Protection Of Tagore Hill, 100 Yrs Old Structures
The Jharkhand High Court has issued a directive to both the State Government and the Archaeological Survey of India (ASI) to take immediate measures for the preservation, protection, and maintenance of Tagore Hill, along with its iconic structures: "Brahmo Mandir," "Kusumtal," "Shanti Dham," and the "Samadhisthal."Referring to the Ancient Monuments and Archeological Sites and Remains Act 1958,...
Provide Basic Facilities To Pilgrims At Maa Chhinnamastike Temple: Jharkhand High Court Issues Directions To District Admin
In a noteworthy decision, the Jharkhand High Court has issued a set of directives aimed at enhancing the facilities for pilgrims visiting the revered Maa Chhinnamastike Temple in Rajrappa, Jharkhand. The court's decision follows a Public Interest Litigation (PIL) filed by a devoted petitioner who sought improvements in the temple's amenities. The division bench of Chief Justice Sanjaya...
Jharkhand High Court Weekly Round-Up: August 28 To September 3, 2023
Nominal Index [Citations: 2023 LiveLaw (Pat) 32-36]Rajendra Institute of Medical Science (RIMS) vs Ranjan Kumar Singh and Others 2023 LiveLaw (Jha) 32M/s A.M. Enterprises and Anr. vs. State of Jharkhand and Anr. 2023 LiveLaw (Jha) 33Pralay Pal vs. State of Jharkhand and Anr. 2023 LiveLaw (Jha) 34Abhay Kumar Singh vs. State of Jharkhand and Ors 2023 LiveLaw (Jha) 35Pradeep Yadav vs. The State...
'Sufficient Grounds To Proceed Trial': Jharkhand High Court Refuses To Discharge Congress MLA Pradeep Yadav In Sexual Harassment Case
The Jharkhand High Court on Friday dismissed the criminal revision petition moved by Congress MLA Pradeep Yadav, who had sought the dismissal of a sexual harassment case brought against him by a woman. Yadav had challenged an order passed by Additional Sessions Judge-III-cum-Special Judge, Dumka refusing to discharge him.The bench of Justice Subhash Chand opined that the victim's reasons for...
Jharkhand High Court Quashes Proceedings U/S 276B Against The Petitioner Who Failed To Deposit The TDS Amount
The Jharkhand High Court has quashed the criminal proceedings against a petitioner who had been facing charges under Sections 276B and 278B of the Income Tax Act, 1961. The petitioner's firm had allegedly failed to deposit the Tax Deducted at Source (TDS) amount with the Income Tax Department in accordance with the provisions of the Income Tax Act.The petitioner had filed a plea seeking...
Income Tax Act | Annulled Penalty Order Implies Absence Of Concealment, S.276C Proceedings Automatically Quashed: Jharkhand High Court
The Jharkhand High Court has recently held that when a penalty order is set aside, it implies the absence of concealment of income, leading to the automatic quashing of criminal proceedings under Section 276C(1) of the Income Tax Act.Justice Sanjay Kumar Dwivedi added that quashing the penalty order undermines the foundational basis for the criminal case, as criminal intent was deemed absent...
Police Cannot Seize Immovable Property U/S 102 CrPC Without Court Order: Jharkhand High Court
The Jharkhand High Court recently held that the police cannot seize immovable property under Section 102 of the Criminal Procedure Code (CrPC) without an order from a competent court of law.Relying on Nevada Properties Pvt Ltd v. State of Maharashtra & Anr, Justice Sanjay Kumar Dwivedi ordered to unseal the premises of a factory owned by the petitioner who was accused of engaging in...