News Updates
Madras High Court Quashes The Criminal Proceedings Against Guarantor Of Assessee, For Assessee’s Failure To Pay Tax; States It's Only Contractual Liability And Not Criminal
The Madras High Court has quashed criminal proceedings against the guarantor of the assessee for failing to pay the tax dues of the latter to the Commercial Tax Department. The Commercial Tax Officer (CTO) filed a private complaint before the Judicial Magistrate against the assessee as well as the petitioner, who stood as a guarantor with respect to the tax arrears of the business done...
Arbitrator Under The National Highways Act Has To Give An Award Within 1 Year, Failure Can Result In Termination Of The Mandate: HP High Court
The High Court of Himachal Pradesh has held that the arbitration proceedings under the National Highways Act, 1956 are governed by the Arbitration and Conciliation Act, 1996, thus, the arbitrator so appointed by the Central Government under Section 3G(a) of the National Highways Act is bound to follow the provisions of the A&C Act. The bench of Justice Sushil Kukreja held that...
'Sponsored' Foreign Travel: Delhi High Court Upholds Judicial Officer's Dismissal For 'Accepting Favour' From 'Stranger', says Judge Always Open To Be Judged
“A Judge is a Judge who is always open to be judged,” the Delhi High Court said on Thursday while upholding a judicial officer's dismissal from service for allegedly accepting a "favour" from a "stranger".A division bench of Justice Manmohan and Justice Saurabh Banerjee made the observation while refusing to reduce a major penalty of dismissal of service imposed on the judicial...
Madras High Court Asks College To Pay Rs 5 Lakh Compensation To Family Of Engineering Student Who Drowned In Sea During Coastal Cleanup Drive
The Madras High Court recently awarded a compensation of five lakh rupees to the family of a 3rd Year Engineering Student who drowned in sea during a Coastal cleanup drive organised by the college.Justice SM Subramaniam held that the college was not responsible for the drowning of the student, who had voluntarily taken a bath in the sea despite instructions against the same. However, the...
Kerala High Court Dismisses Public Service Commission's Plea Against KAT Order Permitting Transgender Person To Apply
The Kerala High Court recently dismissed the plea of the Kerala Public Service Commission (KPSC) challenging the interim order of the Kerala Administrative Tribunal that had permitted a transman by the name of Arjun Geetha, to apply for the post of Sub Inspector of Police (Trainee) in Armed Police Battalion.A division bench comprising Justice S V Bhatti and Justice Basant Balaji considering...
Party Can’t Restrict Limitation Period For Invoking Arbitration Contrary To Limitation Act : Delhi High Court
The Delhi High Court has ruled that, in view of Section 28 of the Indian Contract Act, 1872, a party cannot be permitted to restrict the period of limitation for invoking arbitration, in contravention to the limitation period provided by law. The Court observed that a lesser period of limitation provided under the Contract between the parties would be hit by Section 28. While dealing...
Assessee Not Responsible To Explain Recipients Of Receipts Shown In Form No. 26AS: ITAT
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the assessee is not responsible to explain the recipients of the receipts shown in Form No. 26AS.The two-member bench of Anubhav Sharma (Judicial Member) and N.K. Billaiya (Accountant Member) while deleting the additions observed that the Assessing Officer should have asked the payer, for details of the payee to whom...
Amount Deposited In The Personal Ledger Account Until It Is Not Debited Towards Duties Is Property Of The Assessee: CESTAT
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited in the Personal Ledger Account (PLA) until such time as it is not debited towards duties is the property of the appellant.The bench of Anil G. Shakkarwar (Technical Member) has observed that the amount deposited in PLA is an advance kept by the assesses with the exchequer,...
‘Killed Because He Was Hindu’: Delhi Court Frames Charges Against Tahir Hussain, Others For Murder Of IB Staffer Ankit Sharma
A Delhi Court on Thursday framed charges against former Aam Aadmi Party Councillor Tahir Hussain and 10 other men in the murder case of Intelligence Bureau staffer Ankit Sharma, who was killed during the 2020 Northeast Delhi riots.Additional Sessions Judge Pulastya Pramachala framed charges against Hussain and others under sections 147, 148, 153A, 302, 365, 120B, 149, 188 and 153A of Indian...
Srinagar Court Dismisses Bail Plea Of Alleged Conman Who Posed As PMO Official
A Srinagar court on Thursday dismissed the bail plea of man from Gujarat, Kiran Patel, who who allegedly conned the security establishment in Jammu and Kashmir into believing him to be a PMO official and got the requisite perks on his multiple visits to J&KThe court had reserved the order on Monday after hearing the arguments of the counsel representing Patel and the additional...
S. 311 CrPC | Orissa High Court Allows Recall Of Witness 26 Yrs After He Was Cross-Examined & Discharged
The Orissa High Court has recently allowed a petition filed under Section 311 of the Code of Criminal Procedure after a delay of ‘26 years’ for recalling a witness who was cross-examined and discharged in 1997.While stressing on the right of the accused to fair trial, the Single Judge Bench of Justice Sashikanta Mishra observed, “This is a classic case where the question of belated...
Central Excise Duty Not Payable On Capital Subsidy Received From State Government In Form Of Sales Tax Challan 37B: CESTAT
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that central excise duty is not payable on capital subsidies received from the state government in the form of sales tax challan 37b.The bench of Justice Dilip Gupta (President) has observed that capital subsidy received from the state government in the form of Sales Tax Challan 37B and...