Tax Cases Weekly Round Up: 26 March To 1 April, 2023

Supreme Court Income Tax Act - Date Of Panchnama Last Drawn Starting Point Of Limitation For Completing Block Assessment Proceedings: Supreme Court Case Title: Anil Minda and Others Versus Commissioner of Income Tax Citation: 2023 LiveLaw (SC) 246 The Supreme Court has held that the date on which the Panchnama was last drawn is the starting point of the two-year limitation...

CBIC Amends The Rules Related To Biometric-Based Aadhaar Authentication And Risk-Based Physical Verification For GST Registration

The Central Board Of Indirect Taxes and Customs (CBIC) has amended the rules related to Aadhar Authentication and Biometric Verification Rules.The Board has notified the Central Goods and Services Tax (Amendment) Rules, 2023 which shall be effective from 26th December 2022.The Board has substituted Rule 8(4A) of the CGST Act, 2017.The date of submission of the application in cases shall be...

File Appeal Once Tribunal Is Constituted: Patna High Court Allows Assessee To Prefer Appeal Outside Limitation Period

The Patna High Court has allowed the petitioner assessee to file an appeal under Section 112 of the Bihar Goods and Services Tax Act 2017 (BGST Act) outside the period of limitation as envisaged under the Act since the impugned order preventing the assessee from availing the benefit of stay on the recovery of balance GST amount was passed when the Appellate Tribunal was not constituted in...

Can’t Use Municipality-Owned Shopping Complex’s Parking Space For Dharna Or Public Meeting Without Official Permission: Kerala High Court

The Kerala High Court recently held that the open space designated for parking vehicles of customers and shop licensees in front of a shopping complex, even when it is owned by the municipality, could not be considered a public space for the purpose of freely conducting public gatherings, without the permission of the municipality.A single bench of Justice N Nagaresh observed: “Though...

Arbitration Cases Monthly Round-Up: March 2023

High Courts Allahabad High Court: When Arbitration Clause Covers All The Disputes, Jurisdiction Can’t Be Limited To A Particular Dispute: Allahabad High CourtCase Title: Agra Development Authority Agra vs. M/s Baba Construction Pvt Ltd The High Court of Allahabad has held that when the arbitration clause covers all the disputes arising out of the contract within its ambit then...

Govt Employee Has School Going Children, Old Parents Not Ground To Challenge Transfer Order: Rajasthan High Court

The Rajasthan High Court refused to interfere in the transfer order of a government servant by opining that no malafide has been alleged in the transfer order and the contention of the petitioner that he has school going children and old parents cannot be a ground for the Court to interfere in the transfer order.The single judge bench of Justice Vinit Kumar Mathur observed:“No malafide has...

State Has A Duty To Obtain & Produce Credible Evidence Regarding Illegal Mining: Allahabad HC Sets Aside DM’s Order Cancelling Mining Lease

The Allahabad High Court recently set aside an order of the District Magistrate canceling a mining lease as it observed that the inspection report, upon which the entire case against the petitioner stood, was not supplied to the lessee, which constituted a violation of principles of natural justice. The Court also noted that the inspection report in the case was prepared in...

'Violation Of Privacy, Loss Of Reputation': Madras High Court Asks State To Compensate Woman Falsely Implicated In Case Under Immoral Traffic Act

The Madras High Court has directed the State Government to pay a compensation of Rs 2 lakh to a woman who was falsely implicated in a case under the Immoral Traffic Prevention Act 1956.Justice R Vijayakumar of the Madurai bench noted that the State could not shirk its liability by claiming that the officers involved were not performing their official duty. Further, the court rejected the...

Karnataka High Court Directs Prison Authority To Consider Woman's Plea To Release Murder Convict On Parole For Their Marriage

The Karnataka High Court has directed the prison authorities to consider the representation of a woman and release a murder convict on parole leave, for him to marry her or else she would be given in marriage to someone else. A single judge bench of Justice M Nagaprasanna allowed the petition filed by Neetha G and Rathnamma and directed the authorities to release the convict Anand. It said...

High Court Seeks Delhi Govt’s Status Report On Formulating SOP For Proceedings Relating To Tree Offences

The Delhi High Court has directed the Delhi government to file an affidavit detailing the progress made in formulating the Standard Operating Procedure (SOP) in respect of proceedings related to offences of damage of trees or violation of any other provision of Delhi Preservation of Trees (DPT) Act, 1994The court was hearing a writ petition filed by senior lawyer Rajiv Dutta seeking...

Banks Have Exclusive Domain On Their Treasury, Discretion To Release Loan Subject To Their Satisfaction, Can't Issue Writ: Patna High Court

In a recent ruling, the Patna High Court dismissed a writ petition seeking a writ of mandamus to direct the Bank authorities to sanction a loan amount of Rs. 25 lakhs.A single judge bench comprising Justice Sanjeev Prakash Sharma held that a writ petition seeking mandamus to release a loan amount from a Bank was not maintainable as Banks have an exclusive domain on their treasury and also...

Upload Orders On Websites, Give Reasons For Adjournments: Karnataka High Court Issues Directions For Quasi-Judicial Authorities

The Karnataka High Court has directed the Principal Secretary to Department of Rural Development and Panchayat Raj to explore the possibility of making available hybrid hearings through video conferencing, at all quasi judicial authorities. A single judge bench of Justice Suraj Govindaraj said “In this age when courts have also installed hybrid hearings through video conferencing, the...