GSTIN Introduces Negative Values in Table 4 of GSTR-3B

The Goods and Service Tax Network (GSTN) has introduced negative values in Table 4 of GSTR-3B.The government has notified a few changes in Table 4 of Form GSTR-3B to enable taxpayers to report correct information regarding ITC availed, ITC reversals, and ineligible ITC. According to the changes, the net ITC is to be reported in Table 4(A), and the ITC reversal, if any, is to be reported in...

Gauhati High Court Upholds Selection List Of Veterinary Dept, Says APSC's Rule 4A Permits Recruitment On Basis Of Interview Only

The Gauhati High Court on Friday upheld the selection list prepared by Assam Public Service Commission (APSC) for filling up 162 posts in the category of Veterinary Officer/ Block Veterinary Officer which was challenged on the ground that the selection was done without conducting a written test.“It is no doubt correct that under Rule 4B the APSC would be required to hold a written...

Kerala High Court Weekly Round-Up: February 13 To February 19, 2023

Nominal Index [Citation: 2023 LiveLaw (Ker) 74-88]The Town Planner, District Town Planning Officer V Joseph Jacob & Others. 2023 LiveLaw (Ker) 74Hameedali K.P. v. Chief Executive Officer & Ors. 2023 LiveLaw (Ker) 75Midlaj @ Abu Mis'ab v. Union of India represented by National Investigation Agency 2023 LiveLaw (Ker) 76Siji V State of Kerala 2023 LiveLaw (Ker) 77Rajaneesh Kumar R....

Challenge Under S. 13 of Arbitration Act Not Raised, Party Can Challenge Unilateral Appointment Of Arbitrator Under S. 34: Madras High Court

The Madras High Court has ruled that even if a party has failed to challenge the unilateral appointment of the Arbitrator under Section 13 of the Arbitration and Conciliation Act, 1996 (A&C Act) before the Arbitral Tribunal, it would not take away its right to challenge the award under Section 34 of the A&C Act on the ground that the Arbitrator was unilaterally...

Former Clause In The Agreement Will Prevail Over The Latter Clause In Case Of Inconsistency: Delhi High Court Reiterates

The Delhi High Court has reiterated that where there is any inconsistency between the two clauses of a same instrument/document, the former clause shall prevail over the latter one. The bench of Justice Chandra Dhari Singh was dealing with the petitions filed under Section 11 and 9 of the Arbitration and Conciliation Act, 1996 (A&C Act). The Court noted that the latter...

Delhi High Court Weekly Round-Up: February 13 To February 19, 2023

Citations 2023 LiveLaw (Del) 145 to 2023 LiveLaw (Del) 160NOMINAL INDEXSUNIL PODAR v. THE NATIONAL TRUST FOR WELFARE OF PERSON WITH AUTISM, CEREBRAL PALSY, MENTAL RETARDATION AND MULTIPLE DISABILITIES AND ANR. 2023 LiveLaw (Del) 145University of Delhi versus M/s Kalra Electricals 2023 LiveLaw (Del) 146HDFC Ergo General Insurance Co. Ltd versus Bindu Paswan & Anr 2023 LiveLaw (Del)...

GST Act Can’t Be Interpreted To Deny Right To Carry Trade And Commerce By Citizens: Bombay High Court

The Aurangabad Bench of the Bombay High Court has held that the provisions of the GST enactment cannot be interpreted so as to deny the right to carry on trade and commerce to any citizen or subject."The constitutional guarantee is unconditional and unequivocal and must be enforced regardless of shortcomings in the scheme of GST enactment. The right to carry on trade or profession cannot...

Madhya Pradesh High Court Directs State to Pay Rs 20 Lakh as Compensation To Persons Imprisoned For 20 Months in Frivolous Case

The Madhya Pradesh High Court, Indore Bench, recently directed the State to pay Rs.20 Lakh each to two individuals who were kept in prison for 20 months in a frivolous case filed against them at the “whims and caprice” of the police. It further granted liberty to the State to proceed against the erring officer to recover the amount from him in accordance with law.Justice Subodh...

IBC Has Overriding Effect On All The Acts Including Income Tax Act: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the Insolvency and Bankruptcy Code (IBC) has an overriding effect on all acts, including the Income Tax Act, as per Section 178(6) of the Income Tax Act, effective from November 1, 2016.The bench of Yogesh Kumar U.S. (Judicial Member) and Pradip Kumar Khedia (Accountant Member) has observed that no proceedings can...

Calcutta High Court Quashes Robbery Case Against HDFC Bank For Taking Repossession Of Loan Defaulter's Vehicle

The Calcutta High Court on Friday quashed the criminal proceedings registered under Section 392 of IPC against HDFC Bank for taking repossession of the vehicle of the borrower by the financer-HDFC.While quashing the criminal proceedings, the single judge bench of Justice Siddhartha Roy Chowdhury held:“The lender or financer took repossession of the vehicle, pursuant to the agreement executed...

Religious Conversion Case: Allahabad High Court Reserves Verdict In Anticipatory Bail Plea Filed By 'SHUATS' Vice Chancellor

The Allahabad High Court on Friday reserves its Judgment in the anticipatory bail plea filed by Vice Chancellor of Sam Higginbottom University of Agriculture, Technology and Sciences (formerly Allahabad Agricultural Institute) (Dr.) Rajendra Bihari Lal in connection with a mass religious conversion case.Granting him protection against coercive action till the delivery of the Judgment, the...

VHP Office Bearer Wasn't A Competent Person To Lodge FIR In 'Fatehpur Mass Religious Conversion' Case: Allahabad High Court

The Allahabad High Court on Friday observed that an office bearer of the Vishva Hindu Parishad, Fatehpur Himanshu Dixit was not a competent person to lodge a First Information Report (FIR) pertaining to the Fatehpur Mass Religious Conversion Case under Sections 153A, 506, 420, 467, 468 I.P.C. and Sections- 3/5(1) of Uttar Pradesh Prohibition of Unlawful Conversion of Religion ActThe bench...