Delhi High Court Stays Reassessment Order Based On Internal Audit Objection

The Delhi High Court has stayed the reassessment order based on an internal audit objection.The division bench of Justice Rajiv Shadher and Justice Tara Vitasta Ganju has observed that the expression "any audit objection" was introduced only by the Finance Act, 2022, although with effect from April 1, 2012. Prior to the amendment, the expression obtained in Explanation 1(ii) appended to...

CBI's Jurisdiction Ceases If Chargesheet Lacks PC Act Offences; Specific State Consent Needed To Prosecute: Meghalaya High Court

The Meghalaya High Court recently ruled that the CBI is well within its right to investigate offences under IPC provided they are in nexus with offences under prevention of corruption act. However when the offences under the provisions of the PC Act are dropped from the chargesheet, for CBI to continue its prosecution, specific consent of the State is required as Jurisdiction of the CBI...

Jharkhand High Court Allows Migration Of The TDS Amount Under GST

The Jharkhand High Court has held that the unadjusted TDS amount has to be treated as an input tax credit amount and is required to be carried forward in the next succeeding months.The division bench of Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan has observed that the unadjusted TDS amount would have been otherwise refundable to the petitioners if it were not allowed to...

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax refunds cannot be denied on input services that are wholly consumed within the SEZ.The bench of Ajay Sharma (Judicial Member) has observed that Section 26(i)(e) of the SEZ Act, 2005 specifically provides that all services imported into the SEZ to carry out authorized operations in the...

Scale Of Human Displacement Beyond Imagination, Labelling People As ‘Encroachers’ & Deploying Bulldozers No Solution: Bombay High Court

Merely labelling people as “encroachers” and “deploying bulldozers” is not the solution as the scale of human displacement is beyond imagination, the Bombay High Court said in an interim order, while calling for a more considerate approach to address the issue of alleged encroachments.The division bench of Justice Gautam Patel and Justice Neela Gokhale disapproved of the manner used...

While Upholding J&K Delimitation, Supreme Court Rejects Comparisons With Telangana/AP & North Eastern States

While upholding the delimitation exercise carried out in the Union Territory of Jammu and Kashmir, the Supreme Court has rejected the arguments raised by the petitioners on the basis of comparisons with the Telangana-Andhra Pradesh and North Eastern states.The petitioners' case was mainly based on Article 170 (3) of the Constitution of India that freezes delimitation exercise till the...

GST Dept. Empowered To Detain Vehicle And Seize The Goods: Calcutta High Court Upholds Penalty

The Calcutta High Court has held that the GST department was lawfully permitted to impose a penalty under Section 129 as well as the SGST as the goods were found to be detained in the territory of the state.The bench of Justice Bibek Chaudhuri has observed that Section 129 of the Central Goods and Services Tax Act, 2017, empowers the statutory authority to detain the vehicle and seize the...

Accused Can't Choose Place Of Prosecution By Taking Refuge Of Unfounded Security Apprehensions: JKL High Court

The Jammu and Kashmir and Ladakh High Court has dismissed a petition filed by social activist Prof. SK Bhalla seeking transfer of a defamation complaint, filed against him by a journalist in Doda, to Jammu.The bench of Justice M A Chowdhary said that an accused cannot be allowed to have a place of his choice to be prosecuted by taking refuge of unfounded personal security...

'No Deputy Speaker In Lok Sabha & Some Assemblies' : Supreme Court Seeks Responses Of Union, States

The Supreme Court on Monday issued notice to the Union of India and five states in a PIL which highlighted that the elections for Deputy Speakers for Lok Sabha and for State legislatures of five states had not yet taken place. The matter was listed before a bench of Chief Justice DY Chandrachud, Justice PS Narasimha, and Justice JB Pardiwala. Senior Advocate Vibha Dutta Makhija, appearing...

Bombay High Court Dismisses Plea Seeking Uniform Rules & Safety Measures For Ganpati Utsav Celebrations

The Bombay High Court recently dismissed a petition seeking uniform rules and safety measures for public gathering for the celebrations of Ganpati Utsav.A division bench of acting Chief Justice S. V. Gangapurwala and Justice Sandeep V. Marne observed that the petition has not suggested any safety measures."In the Writ Petition, not a single instance is narrated, as to how the safety measures...

NSE Co-Location Case: Supreme Court Dismisses CBI's Challenge To Default Bail Granted To Chitra Ramkrishna

The Supreme Court refused to interfere with the statutory bail granted to former CEO of National Stock Exchange Chitra Ramkrishna by the Delhi High Court in the co-location Scam case being probed by the Central Bureau of Investigation.A Bench of Justices Ajay Rastogi and Bela M Trivedi, in the order, said, “The Present petition has been filed assailing the order of the High Court...

Article 170 Of Constitution Not Applicable To Legislatures Of Union Territories: Supreme Court In J&K Delimitation Case

The Supreme Court observed that Article 170 of the Constitution deals with only the State Legislature and thus has no application to the Legislatures of Union Territories.Legislative Assemblies of the concerned Union Territories will be governed by the law made by the Parliament in accordance with Article 239A and not by the provisions of Chapter III of Part VI, the bench of Justices...