Allahabad High Court Monthly Digest: August 2023

[NOMINAL INDEX PROVIDED AT THE BOTTOM] ORDERS/JUDGMENTS Goods In Transit Can’t Be Treated As Non-Traceable In Presence Of Tax Invoice, E-Way Bill And Bilty: Allahabad High Court Case Title: M/S Bhawani Traders vs. State of U.P. [Writ Tax No. - 854 Of 2023] Case Citation: 2023 LiveLaw (AB) 231 The Allahabad High Court has quashed the penalty order passed in Form MOU-09 under Section 129(1)(b) of the Goods and Services Tax Act, 2017 on the grounds that the goods in transit were duly accompanied by the tax invoice, e-way bill, and bilty. Also Read - Jharkhand High Court Weekly Round-Up: August 28 To September 3, 2023 The bench of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava has relied on the decision of the Allahabad High Court in the case of M/s Sahil Traders vs. State of U.P., in which it was held that in the face of the tax invoice and the E-way bill produced by the petitioner, the goods may not have been treated as not traceable to a registered dealer. Ex-Parte Order Can Be Recalled At Behest Of Necessary Party That Is Non-Party To A Case: Allahabad High Court Case Title: Tarkeshwar And 2 Others vs. State Of U.P. and 5 Others [WRIT C No. 13852/2023] Case Citation: 2023 LiveLaw (AB) 232 The Allahabad High Court has held that every Court and Tribunal have inherent power to set aside an ex-parte order as it amounts to ‘procedural review’ and is distinct from the statutory power to review a case on merits. Justice Yogendra Kumar Srivastava held that revenue authorities can recall an ex-parte order, passed without grant of notice or opportunity to the affected party, to correct the procedural defect for doing justice between the parties. ‘Procedural review’ is an inherent power of every Court and Tribunal “to correct procedural illegality which goes to the root of the matter and invalidates the proceedings itself and consequently the order passed therein.” First Wife Can File Application U/S 11 Hindu Marriage Act For Declaration Of Husband's Second Marriage As Void: Allahabad High Court Case Title: Garima Singh vs. Pratima Singh and Another 2023 LiveLaw (AB) 233 [First Appeal No. 623/2022] Case Citation: 2023 LiveLaw (AB) 233 The Allahabad High Court has upheld the right of the first wife to file an application under Section 11 (void marriages) of the Hindu Marriage Act, 1955 for declaration of her husband's second marriage as void. On the harmonious reading of the Family Courts Act, 1984 and the Hindu Marriage Act, 1955, bench comprising of Justices Saumitra Dayal Singh and Vinod Diwakar held: “If the first wife is deprived of seeking a remedy under Section 11 of the Hindu Marriage Act, it would defeat the very purpose and intent of the Act. The protection offered to legally wedded wives under sections 5, 11, and 12 of the Hindu Marriage Act would become insignificant in such a scenario.” Allahabad High Court Judges Disagree On Grant Of Interim Relief To Indiabulls Officials' In Shipra Group's FIR Case Title: Reena Bagga and Another vs. State of UP and 2 Others [Criminal MISC. Writ Petition No. – 11837/2023] and Himri Estate Pvt. Ltd. and 4 Others v. State of UP and 2 Others [Criminal MISC. Writ Petition No. – 11838/2023] Case Citation: 2023 LiveLaw (AB) 234 A division bench of the Allahabad High Court comprising Justices Vivek Kumar Birla and Rajendra Kumar-IV delivered a split decision on interim plea to stay the FIRs under Sections 420 and 120B of IPC against the officers of Indiabulls Housing Finance Ltd., lodged by Mohit Singh, Director of Shipra Estate. Indiabulls Housing Finance Ltd. (IHFL) sanctioned 16 loan facilities of Rs.2801.00 Crores to "Shipra Group/Borrowers" comprising of Shipra Hotels Ltd., Shipra Estate Ltd. and Shipra Leasing Pvt. Ltd. for the purposes of construction and development of housing projects. Shares of various companies were pledged in favour of IHFL. Compassionate Appointment Cannot Be Granted 26 Years After Employee's Death: Allahabad High Court Case Title: Avnish Tandon vs. Assistant General Manager [Writ A No. 10831 of 2023] Case Citation: 2023 LiveLaw (AB) 235 The Allahabad High Court held that compassionate appointment is granted to tide over the immediate hardships of the family due to untimely demise of the earning hand and it cannot be granted after a lapse of 26 years from the death of the employee. “...What is most important is that 26 years have indeed elapsed since the petitioner's mother passed away. During this long passage of time, as life goes on, it is a legitimate inference to draw that the financial crisis emanating from the petitioner's mother's untimely demise would have been tided over by the petitioner, in whatsoever way it was. There is, therefore, no existing exigency to bail out the family in economic distress now, in aid of which this Court may issue a mandamus to consider the petitioner's...

Allahabad High Court Monthly Digest: August 2023

Sparsh Upadhyay

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