Orissa High Court Asks Collector To Reconsider Appeal For Issuance Of ST Certificate On Basis Of Mother’s Tribe

The Orissa High Court has ordered an appellate authority to reconsider an appeal against denial of tribe certificate to a boy who was brought up by his tribal mother. The woman had been deserted by her non-tribal husband.While giving relief to the petitioner, the Single Judge Bench of Justice Arindam Sinha observed,“The appellate authority thereafter went on to take view that the Tahsildar...

Court Frames Charges Against Five Men For Allegedly Setting Mosque On Fire During 2020 Delhi Riots

A Delhi Court has framed charges against five men for allegedly setting on fire a mosque and other articles lying therein like the Quran, carpet and CCTV cameras during the 2020 North-East Delhi riots. Additional Sessions Judge Pulastya Pramachala of Karkardooma Courts framed charges of rioting and unlawful assembly against Ankit, Sourabh Sharma, Rohit, Rahul Kumar and Sachin.Court Frames...

Tax Cases Monthly Round Up: March 2023

Indirect Taxes Supreme Court KVAT Act | Dealer Claiming Input Tax Credit Must Prove Transaction Beyond Reasonable Doubt : Supreme Court Case Title: State of Karnataka v. M/s. Ecom Gill Coffee Trading Private Limited Citation: 2023 LiveLaw (SC) 187 The Supreme Court has held that under Section 70 of the Karnataka Value Added Tax Act, 2003, a dealer claiming Input Tax...

Court May Decline To Refer Parties To Arbitration If Dispute Doesn’t Correlate To Arbitration Agreement: Delhi High Court Reiterates

The Delhi High Court has reiterated that mere existence of an arbitration agreement or arbitration clause would not be sufficient to refer the parties to arbitration and that even in the presence of an arbitration agreement, the court may decline to refer the parties to arbitration if the dispute does not correlate to the said agreement. While dealing with a petition filed under...

‘RSS-21st Century Kauravas’ Remark: Defamation Complaint Filed Against Rahul Gandhi In Haridwar Court

A defamation complaint has been filed in the Haridwar Court against Congress Leader Rahul Gandhi over his alleged remark made during the Bharat Jodo Yatra in January this year calling the Rashtriya Swayamsevak Sangh (RSS) as the "Kauravas of the 21st century."The complaint, under Section 499 and 500 IPC has been filed by an RSS worker Kamal Bhadauriya, wherein he has alleged that not only...

Centre Introduces Forest (Conservation) Amendment Bill,2023

On Wednesday, the central government introduced the Forest (Conservation) Amendment Bill, 2023, which seeks to amend certain provisions under the Forest (Conservation) Act, 1980.The Bill acknowledges that the Forest (Conservation) Act, 1980 has presented new challenges in terms of ecological, social, and environmental developments. These include mitigating the effects of climate change,...

Father Cannot Avoid Paying Maintenance To Child By Seeking Frivolous Paternity Test: Bombay High Court

The Bombay High Court recently held that a child can be ordered to undergo paternity test only in exceptional cases and father’s attempt to avoid paying maintenance to son by seeking DNA testing should be thwarted at the very inception.Justice GA Sanap of the Nagpur bench dismissed a man’s plea seeking paternity test of a child born during cohabitation with his wife. The man did not...

Two Authorities Empowered To Redress Same Grievance Via Two Different Procedures: Kerala High Court Points Lacuna In 2008 Wetland Conservation Rules

The Kerala High Court recently observed that in the Kerala Conservation of Paddy Land and Wetland Rules, 2008, where two authorities, the Revenue Divisional Officer (RDO) and the Local Level Monitoring Committee (LLMC) have been given the power to redress the same grievance, i.e., removal of a property erroneously included in the data bank as paddy land, the procedure laid out for...

Rule Whittling Down Input Taxes Refund Paid In Course Of Making A Zero-Rated Supply Is Ultra Vires: Karnataka High Court

The Karnataka High Court has an amendment to Rule 89(4) (C) of the CGST Rules by Notification 16/2020-CT dated 23.03.2020 is illegal, arbitrary, unreasonable, irrational, unfair, unjust, and ultra vires Section 16 of the IGST Act and Section 54 of the CGST Act.The Bench of Justice S.R.Krishna Kumar has observed that Rule 89(4)(C) of the CGST Rules is ultra vires Section 54 of the CGST Act...

NGT Orders Compensation For Deaths Of Children In West Bengal's Illegal Mining Case

NGT ordered compensation of 20 lakhs to each of the heirs of three deceased persons, including two 15-year-old children, and 5 lakhs to the injured who were engaged in illegal mining activities on the Balason river bed in Siliguri,West Bengal.Two children, along with a 20-year-old person, were crushed to death while illegally loading sand onto a truck in the Balason river bed in Siliguri...

Attachment Of Bank Accounts Is A Draconian Step, Attachment Is Subject To The Condition Mentioned U/s 83 Of GST Act: Delhi High Court

The Delhi High Court has held that attachment of bank accounts is a draconian step and the action can only be taken in case conditions specified in Section 83 of the GST Act, are fully satisfied.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that it is not open for the department to attach the bank accounts of other persons on the mere assumption that the funds were...

Refund Claim Embedded In Return, No Need To File Fresh Claim: Delhi High Court Directs Dept. To Pay 6% Interest

The Delhi High Court has held that since the claim for a refund made by the assessee was embedded in its return and the assessee was not required to file a fresh claim.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has directed the Department to pay interest within 4 weeks.The assessee filed its revised return on 10.07.2015 for the fourth quarter of the Financial...