Assessee's Recourse To Constitutional Provisions Not A 'Proceeding Under Income Tax Act' : Kerala High Court

The Kerala High Court on Thursday ruled that a Special Leave Petition filed by an assessee under Article 136 of the Constitution of India cannot be regarded as a proceeding under the Income Tax Act. Justice Bechu Kurian Thomas held that while an assessment, appellate, and even revisional proceeding qualify as "proceedings under this Act', one instituted under the Constitution did not. "As...

GST Appeal Filed Physically On Failure Of Digital Filing - Department Wrongly Rejected Appeal: Andhra High Court

The Andhra Pradesh High Court bench of Justice U. Durga Prasad Rao and Justice J. Uma Devi has quashed the order rejecting the GST appeal which was not filed electronically.The petitioner/assessee preferred a statutory appeal against the assessment orders passed by the department. As Rule 108 of the Andhra Pradesh Goods and Service Tax Rules (APGST Rules) permits filing of...

Allahabad High Court To Regularly Hear Gyanvapi Mosque-Kashi Vishwanath Temple Dispute Case From March 29

The Allahabad High Court on Thursday decided that it shall hold regular hearings in the matter related to the Kashi Vishwanath temple-Gyanvapi mosque dispute of Varanasi starting from March 29.The Bench of Prakash Padia ordered thus while holding a hearing on a plea moved by Anjuman Intazamia Masazid, Varanasi last year seeking a stay on the proceedings of the Varanasi court, and also...

Right Of Accused To Cross-Examine Prosecutrix Can't Always Be Denied Only Because Of Section 33(5), POCSO Act: Uttarakhand High Court

The Uttarakhand High Court has held that recalling a child witness for cross-examination by the accused cannot be blanketly denied only because of Section 33(5) of the Protection of Children from Sexual Offences Act, 2012 (the 'POCSO Act'). Notably, the provision requires Special Court to ensure that the child (prosecutrix) is not called repeatedly to testify in the...

Gujarat High Court Distinguished Between 'Public Order' And 'Law And Order'; Releases Detenue Under NDPS Act

"Unless and until, the material is there to make out a case that the person has become a threat and menace to the Society so as to disturb the whole tempo of the society and that all social apparatus is in peril disturbing public order at the instance of such person, it cannot be said that the detenue is a person within the meaning of section 3(1) of the Act," the Gujarat High Court...

Court Can't Evaluate Suitability Or Desirability Of A Particular Qualification For Services: Allahabad High Court

The Allahabad High Court has observed that it is not the function of the Court to adjudge or evaluate the suitability or desirability of a particular qualification that may be prescribed for a particular service.The Bench of Justice Manju Rani Chauhan observed thus while hearing a writ plea filed by one Kavita Sonkar who appeared and cleared the pre and main examination conducted by the...

Department Cannot Block GST ITC Without Assigning Any Reason: Gujarat High Court

The Gujarat High Court bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore has held that the department cannot block the Input Tax Credit (ITC) without assigning any reason to the assessee.The writ petitioner/assessee, a proprietary concern, is in the business of trading in M.S. scrap for the past 13 years. The proprietary firm purchases the scraps from different suppliers and...

Vague Allegations Regarding Harassment Prima Facie Do Not Constitute Offence U/S 498A IPC: Andhra Pradesh High Court

The Andhra Pradesh High Court recently ruled that when there are no specific allegations made against the relatives of husband in a dowry harassment case, then it prima facie does not constitute an offence under Section 498A of Indian Penal Code. Brief Facts of the case A case under provisions of Indian Penal Code i.e. 498A (punishment for husband or relative of husband of...

Writ Petition In Contractual Matters Maintainable If Work Payment Arbitrarily Withheld By State Or Its Instrumentality: Andhra Pradesh High Court

The Andhra Pradesh High Court recently reiterated that a writ petition in contractual matters is maintainable if State or any instrumentality of the State acts arbitrarily by withholding the amount legitimately payable to the contracting party. In the instant case, Justice Battu Devanand held that the petitioner is entitled to the principal amount along with interest for the loss caused...

Birbhum Massacre: NHRC Takes Suo Motu Cognisance, Directs State Gov To Submit Detailed Report Within 4 Weeks

The National Human Rights Commission (NHRC) on Thursday took suo motu cognizance of media reports that eight persons were allegedly burnt to death in Birbhum district of West Bengal after a TMC leader was killed in a bomb attack.The murder of a deputy pradhan in Bogtui village in West Bengal's Birbhum district on Monday evening led to at least eight houses in the area being attacked and set...

Delhi High Court Issues Notice On Aam Aadmi Party's Plea To Conduct Upcoming MCD Polls Using EVMs With VVPAT

The Delhi High Court on Thursday issued notice on the plea filed by Aam Aadmi Party through it's MLA Saurabh Bhardwaj seeking directions on State Election Commission to conduct the upcoming MCD polls using EVMs (Electronic Voting Machine) with VVPAT (Voter-verified paper audit trail). Justice Rekha Palli sought response of State Election Commission and Election Commission of India while...

Umar Khalid Connected With Many Accused, Was Present In WhatsApp Groups Created For Specific Objects Throughout Riots: Delhi Court In Bail Order

Denying bail to student activist Umar Khalid in Delhi riots larger conspiracy case, a Delhi Court on Thursday observed that Khalid has connectivity with many accused persons and that his presence throughout in several WhatsApp groups during the period beginning from the passing of the Citizenship (Amendment) Bill in December 2019 till the February 2020 riots, has to be read in totality and...