A Convicted Prisoner Has No Fundamental Or Statutory Right To Be Released Prematurely: Madras High Court

The Madras High Court has reiterated that a convicted prisoner has no fundamental or statutory right to be released prematurely. The court was considering a petition filed by the mother of a life convict Hariharan challenging the Government order rejecting his premature release. The bench of Justice P.N Prakash and Justice A. A Nakkiran observed that once material is shown to exist,...

Confiscation Of Goods By The Customs Dept. For More Than Two Years Without Any Fault Of Assessee: CESTAT Waives Of Detention And Demurrage Charges

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Anil Choudhary (Judicial Member) and C.J. Mathew (Technical Member) held that as the goods were lying under seizure and subsequent confiscation by the Customs Department for more than two years, for no fault of the appellant/assessee, a grant of waiver of detention and demurrage charges...

Sufficiency Of The Correctness Of Material Is Not To Be Considered While Issuing Reassessment Notice: Delhi High Court

The Delhi High Court held that the court was only required to see whether there was prima facie some material on the basis of which the department could reopen the assessment. The sufficiency of the correctness of the material cannot be considered while issuing the reassessment notice. The division bench of Justice Manmohan and Justice Dinesh Kumar Sharma observed that the courts...

Orissa High Court Directs State To Pay Rupees 10 Lakhs Compensation To Parents Of Boy Who Died By Falling In Drain During School Hours

The Orissa High Court has ordered compensation of rupees ten lakhs to parents of a boy who died by falling into a drain during school hours. A Single Judge Bench of Justice Arindam Sinha observed, "The students coming from rural background were used to defecate in the open. In spite of toilet being available in the school premises, the teacher allowed the students to go outside...

Telangana Govt. Notifies One-Time Settlement Scheme For Pending Tax Cases

The Telangana government has introduced the Telangana State One-Time Settlement Scheme 2022 to realise the locked up revenue. As per the Commissioner of Commercial Taxes, Telangana, Hyderabad, there is an arrear amount of around Rs. 3000 crores pending in various stages of litigation and that the amount is not readily recoverable. The state government has introduced a...

Rajasthan HC Issues Notice In Plea Challenging Vires of Age Restriction of 50 Years Under Tribunals Reforms Act, 2021 For Appointment of Chairperson(s)/ Member(s)

The Rajasthan High Court has issued notice in a plea challenging vires of age restriction of 50 years prescribed by proviso to Section 3 (1) of Tribunals Reforms Act, 2021 for appointment of Chairperson(s) or Member(s) of the Tribunals. The plea has been filed by one Jaipur based advocate Rekha Madnani, who claims to have put in more than 20 years of professional practice and is thus alleged...

GSTN Issues Advisory On Reporting 6% Rate In GSTR-1

The Goods and Service Tax Network (GSTN) has issued an advisory on reporting 6% rate in GSTR-1.On some commodities, a new 6% IGST or 3% CGST, and 3% SGST tax rate has been implemented. The GST interface is being updated to accommodate a 6% rate in GSTR-1. As a temporary measure, taxpayers who have to report goods at this rate may do so by reporting the entries in the 5% heading and...

Artificial Breaks In Service Between Successive Contracts Not A Device To Deny Maternity Benefits: Kerala High Court

The Kerala High Court on Tuesday held that short artificial breaks in service between successive contracts cannot be used as a device to deny maternity rights to the employees.Justice Raja Vijayaraghavan noted that as per the Government Order dated January 2021, the employee should have "actually" worked for a period of not less than 80 days immediately preceding her expected date of delivery...

"Travesty Of Justice": Delhi Court Grants Bail To A Woman After She Languished In Jail For 9& ½ Years

A Delhi Court recently granted bail to a woman who was languishing in jail for 9 years, on the ground that the Chief Metropolitan Magistrate can only pass orders for 7 years of punishment which she has already exceeded. The observation came from Additional Sessions Judge Hemani Malhotra: "Admittedly the applicant has spent more than 7 years in jail which is the...

Subscription Money Received In Advance By DTH Operators Is Taxable Only When Services Are Provided To The Subscribers: Chennai ITAT

The Chennai Bench of ITAT has ruled that subscription money received in advance by the DTH operators is not taxable. The Bench, consisting of members V. Durga Rao (Judicial Member) and Manoj Kumar Aggarwal (Accountant Member), held that the subscription money received by DTH operators is taxable only when the said amount is accrued to them, i.e., when the services are rendered by...

After SC Order Freezing Sedition Law, News18 Journalist Aman Chopra Gets Relief From Rajasthan High Court In 124A IPC Case

The Rajasthan High Court (Jodhpur Bench) has directed the state police to not investigate allegations leveled against News 18 Journalist Aman Chopra of committing offence punishable under Section 124-A of the Indian Penal Code (sedition)This relief for Chopra has come in an FIR registered against him for airing a discussion show named as "Desh Jhukne Nahi Denge" and subsequently posting it on...

Threshold Of Rs.1 Crore Is Required For Initiation of CIRP, Even If The Cause Of Action Arises Out Of Failure Of The Consent Terms Of The Earlier Section 7 Application: NCLAT

National Company Law Appellate Tribunal (NCLAT) bench comprising of Justice Ashok Bhushan and Ms. Shreesha Merla in the case of Prafulla Purushottamrao Gadge v. Narayan Mangal held that an application filed after 24.03.2020 under Section 7 of the Insolvency and Bankruptcy Code, 2016 below the threshold of Rs. One Crore is not maintainable. The suspended director of the Corporate...