Entitlement To Refund Rests With Those Who Bear Ultimate Burden Of Tax Under Central Sales Tax Act: Gujarat High Court

The Gujarat High Court has recently affirmed a coordinate bench judgment which held that only the persons on whom lay the ultimate burden to pay the tax would be entitled to get a refund of the same.The Bench of Justice JB Pardiwala and Justice Nisha Thakore have upheld this in a writ application seeking refund from State under the Central Sales Tax Act 1956. The refund sought was to the...

'Employer Misappropriated The Money Of Employee By Refusing Him Pension'; Madras High Court Slams Transport Corporation

Madras High Court has recently criticised the state transport corporation for withholding pensionary benefits along with arrears since 2009 to a person who is more than 75 years old now.Calling the action of the appellant corporation as 'arbitrary', the bench of Justices S. Vaidyanathan and Mohammed Shaffiq added that the entitlement of pension was already decided by Labour Court and affirmed...

S.14 SARFAESI Act | Creditor Bound By Time-Limit Prescribed By Magistrate For Taking Possession Of Secured Asset: Andhra Pradesh High Court

The Andhra Pradesh High Court recently held that once the time specified in the warrant issued by the Chief Metropolitan Magistrate or District Magistrate under Section 14 of SARFAESI Act had elapsed, possession of the secured asset cannot be taken under the same warrant unless the time granted is extended. Justice Ahsanuddin Amanullah and B.S. Bhanumathi said: The main objective...

Article 227 | Scope Of Supervisory Jurisdiction Limited To Correction Of Jurisdictional Errors/ Perverse View Taken By Court/ Tribunal: Delhi HC

The Delhi High Court has observed that the scope of supervisory jurisdiction of High Court under Article 227 of the Constitution is limited to correction of jurisdictional errors or cases where a view taken by the court or tribunal is perverse, in the sense that no reasonable court could have taken the same view. Justice Prateek Jalan made this observation while dealing with a petition...

Illegal Encroachment Of Kotputli Road: Rajasthan High Court Quashes Public Notices For Demolition

The Rajasthan High Court has quashed the public notices for demolition issued by Nagar Palika asking all the occupants within the Kotputli road land to remove their structures. A division bench of Chief Justice Akil Kureshi and Justice Sudesh Bansal, ordered, "1. Any of the appellants-original petitioners who may have received the said notice dated 14/15.12.2021 may...

Calcutta High Court Monthly Digest: February 2022 [Citations: 20-60]

Nominal Index Divyajot Singh Jendu v. Manikaran Analytics Limited 2022 LiveLaw (Cal) 20Sumit Roy v. Union of India 2022 LiveLaw (Cal) 21Lakshi Ram Hembram @ Laxmiram Hembram v. State of West Bengal 2022 LiveLaw (Cal) 22Md. Israil v. The State of West Bengal 2022 LiveLaw (Cal) 23Supratik Ghosh v. State of West Bengal & Anr 2022 LiveLaw (Cal) 24Manik Das @Manik Chandra Das v. The...

Suspended Board of Directors Has No Power To Replace RP Under IBC: NCLAT, Chennai

The NCLAT, Chennai in a Bench consisting of Justice M. Venugopal, Judicial Member and Kanthi Narahari, Technical Member in the case of Anil Kumar Ojha v. Chandramouli Ramasubramaniam Resolution Professional of SLO Industrial Ltd. & Anr. held that the suspended Board of Directors has no power under the IBC to appoint a Resolution Professional. The power to do so has only been vested...

CESTAT: DRI Officials Have No Power Under Customs Act In Absence Of CG Notification

The Kolkata Bench of Customs, Excise & Service Tax Appellate Tribunal, consisting of members P. K. Choudhary (Judicial Member) and P. V. Subba Rao (Technical Member), has ruled that show cause notice under the Customs Act, 1962 can be issued only by the officer who has done the assessment in the first place. The Assessee had imported goods through three different ports in India, which...

PM Narendra Modi's Image Shared Allegedly With A Pig's Face: Allahabad HC Denies Relief To WhatsApp Group Admin

The Allahabad High Court recently refused to quash a criminal case against one Mohd. Imran Malik, who is the admin of a WhatsApp group, wherein a message was shared which allegedly contained the photo of Prime Minister Narendra Modi with the face of a pig.Not finding any 'cogent' reason to quash the case, the Bench of Justice Mohd. Aslam dismissed his 482 CrPC Application as it noted that he...

Delhi High Court Directs CPC To Determine And Process Refund Due To LG Under A Rectification Order

A Bench of Delhi High Court, consisting of Justices Manmohan and Navin Chawla, directed the Central Processing Center to determine and process the refund due to LG Electronics in accordance with the law after the later filed a rectification application under Section 154 of the Income Tax Act, 1961. LG had opted to be taxed under Section 115BAA of the Act, attracting a tax rate of 22%,...

Benefit of Section 57IPC Not Available Merely On Ground Of Being In Jail For 18 Yrs: Allahabad HC Dismisses Murder Convicts' Appeal

Upholding the life imprisonment sentence of 5 convicts in connection with a 2003 murder case, the Allahabad High Court recently observed that the benefit provided under section 57 IPC cannot be extended to the appellants merely on the ground that they are languishing in jail for about 18 years.Having analyzed the facts and circumstances of the Case, the Bench of Justice Sunita Agarwal and...

Bombay High Court Directs No Coercive Action Against Director Mahesh Manjrekar, Producers In Marathi Movie Row

The Bombay High Court on Tuesday directed no-coercive steps against director Mahesh Manjrekar and producers of Marathi movie 'Nay Varan Bhat Loncha Kon Nay Koncha' for three weeks in a POCSO FIR regarding the objectionable portrayal of children in the film's trailer.A division bench led by Justice PB Varale heard Manjrekar, Narendra Hirawat and Shreyans Hirawat's plea to quash the POCSO...