Allahabad High Court Weekly Round-Up: August 14 to August 20, 2023
Sparsh Upadhyay
21 Aug 2023 4:20 PM GMT
NOMINAL INDEX Digvendra Pratap Singh vs. Union Of India And 2 Others 2023 LiveLaw (AB) 255 Oriental Insurance Company Limited vs. Priyanka Agarwal 2023 LiveLaw (AB) 256 Rajendra Prasad Sharma vs. State of U.P. And Others 2023 LiveLaw (AB) 257 Chandra Bhan vs. Union Of India And Another 2023 LiveLaw (AB) 258 M/S Desai Brothers Limited Ratanpur vs. State Of U.P. And 3...
NOMINAL INDEX
Digvendra Pratap Singh vs. Union Of India And 2 Others 2023 LiveLaw (AB) 255
Oriental Insurance Company Limited vs. Priyanka Agarwal 2023 LiveLaw (AB) 256
Rajendra Prasad Sharma vs. State of U.P. And Others 2023 LiveLaw (AB) 257
Chandra Bhan vs. Union Of India And Another 2023 LiveLaw (AB) 258
M/S Desai Brothers Limited Ratanpur vs. State Of U.P. And 3 Others 2023 LiveLaw (AB) 259
Inamul Haq Alias Inamul Imtiyaz vs. State of U.P 2023 LiveLaw (AB) 260
Acharya Pramod Krishnam Ji Maharaj vs. State Of U.P. And 3 Others 2023 LiveLaw (AB) 261
Dr. Shailendranath Mishra vs. Union Of India Thru. Secy. Ministry Of Human Resources And Development India Govt.New Delhi And Ors 2023 LiveLaw (AB) 262
M/S M.L. Chains v. The Pr. Commissioner Of Income Tax - 1 and another 2023 LiveLaw (AB) 263
Anand Agarwal And Another v. Dr. Narendra Malhotra And Another 2023 LiveLaw (AB) 264
Pawan Khera vs. The State Of U.P., Thru. Addl. Chief Secy. Home/Prin. Secy. Home, Lko. And Another 2023 LiveLaw (AB) 265
Purvanchal Vidyut Vitaran Nigam Ltd. (Puvvnl) vs. M/S Prabha Mvomni (Jv) 2023 LiveLaw (AB) 266
M/S Krishak Bharti Co-Operative Ltd.Kribhco Surat Gujarat v. Union Of India Thru G.M. Northern Eastern Railway Gorakhpur 2023 LiveLaw (AB) 267
M/S Rateria Laminators Pvt. Ltd. vs. Additional Commissioner Grade 2 And Another 2023 LiveLaw (AB) 268
Vidhu Shekhar Trivedi vs. State Of U.P. Thru. Secy. Culture Civil Secrt. U.P. Lko. And Others 2023 LiveLaw (AB) 269
Mata Pher Rawat vs. State Of U.P. Thru. Prin. Secy. Home Deptt. Civil Sectt. Lko. And 3 Others 2023 LiveLaw (AB) 270
ORDERS/JUDGMENTS OF THE WEEK
Case Title: Digvendra Pratap Singh vs. Union Of India And 2 Others [Writ Tax No. - 1510 of 2022]
Case Citation: 2023 LiveLaw (AB) 255
The Allahabad High Court allowed petitioner to avail benefits under Direct Tax Vivad Se Vishwas Act, 2020 despite a delay of 3 days in filing application under the Act. Condonation of delay, in unforeseen circumstances does not lead to extension of the scheme, held the Court.
The Parliament enacted the Direct Tax Vivad Se Vishwas Act, 2020 (2020 Act) for the resolution of disputed tax to relieve the taxpayers from paying interest and penalty on the escaped tax. As per the above Act, 2020, any person wanting to pay the disputed tax should submit a declaration u/s 4 of the 2020 Act before the designated authority. After receiving such declaration, the Authority shall grant a certificate to the declarant containing particulars of the tax arrears and the amount payable. Thereafter, the amount is to be paid by the deadline decided by the Ministry of Finance.
No Retrospective Application Of A Prospective Compassionate Appointment Scheme: Allahabad High Court
Case Title: Oriental Insurance Company Limited vs. Priyanka Agarwal
Case Citation: 2023 LiveLaw (AB) 256
The Allahabad High Court has held that compassionate appointment cannot be granted to the deceased employee's family retrospectively, if no such scheme existed on the date of death of the employee. The Court has set aside the order of a Single Judge, whereby the Insurance Company was directed to consider the claim of deceased employee's wife, even when the employee expired prior to the cut-off date of the compassionate employment scheme.
Case Title: Rajendra Prasad Sharma vs. State of U.P. And Others [Writ C No. – 22731/2023]
Case Citation: 2023 LiveLaw (AB) 257
The Allahabad High Court has held that the 'beneficiary of acquired land' is not entitled to file reference under Section 28A(3) of the Land Acquisition Act, 1894 ("Act, 1894") in view of the specific bars under Section 25 and Section 50(2) of the Act, 1894.
A bench comprising of Justice Siddhartha Varma and Justice Arun Kumar Singh Deshwal, while adjudicating a petition filed in Rajendra Prasad Sharma v. State of U.P. And Others, has held that once there is a specific bar under Section 25 of the Act, 1894, the Court shall not award compensation less than the amount awarded by the Collector.
Case Title: Chandra Bhan vs. Union Of India And Another [Writ Tax No. - 829 of 2023]
Case Citation: 2023 LiveLaw (AB) 258
The Allahabad High Court had held that mere non-issuance of notices with DIN will not render them invalid if the petitioner has otherwise participated in the proceedings based on manual notices.
Petitioner challenged the re-assessment order on the ground that notice under Section 148 of the Income Tax Act, 1961 was issued manually in violation of the circular issued by the Department. The notices ought to have been issued by applying the document identification number (DIN).
Case Title: M/S Desai Brothers Limited Ratanpur vs. State Of U.P. And 3 Others 2023 LiveLaw (AB) 259 [WRIT TAX No. - 954 of 2019]
Case Citation: 2023 LiveLaw (AB) 259
The Allahabad High Court directed the GST Department to refund the amount based on physical application for refund under Section 54 of the UP Goods and Service Tax Act, 2017 read with Rule 97-A of the UP GST Rules, 2017. The Court further held that the Department is liable to pay interest on the refund withheld in terms of Section 56 of the Act.
Petitioner was transporting certain quantities of 'beedi' from West Bengal to Haryana, passing through the State of U.P. The truck containing goods was detained in the State of UP on the allegation of improper documentation.
Case title - Inamul Haq Alias Inamul Imtiyaz vs. State of U.P [CRIMINAL MISC. BAIL APPLICATION No. - 7241 of 2023]
Case Citation: 2023 LiveLaw (AB) 260
The Allahabad High Court denied bail to a 19-year-old alleged associate of 'Lashkar-e-Taiba' who was arrested by the Anti-Terrorist Squad (ATS) of UP Police last year on the charges of spreading hatred, promoting anti-India feelings and providing and facilitating the acquisition of weapons through WhatsApp groups.
Case title - Acharya Pramod Krishnam Ji Maharaj vs. State Of U.P. And 3 Others 2023 LiveLaw (AB) 261 [WRIT - C No. - 13703 of 2018]
Case Citation: 2023 LiveLaw (AB) 261
The Allahabad High Court observed that the right to construct a Temple on private property is protected by Articles 25 and 26 of the Constitution and such construction cannot offend the religious sensibilities of any other community.
The bench of Justice Salil Kumar Rai and Justice Surendra Singh-I also said that the mere fact that a Masjid exists nearby the plot on which the Temple is proposed to be built, by itself, cannot raise an apprehension that communal peace or public order would be disturbed if a Temple is built on the private plot.
Case title - Dr. Shailendranath Mishra vs. Union Of India Thru. Secy. Ministry Of Human Resources And Development India Govt.New Delhi And Ors [PUBLIC INTEREST LITIGATION (PIL) No. - 692 of 2023]
Case Citation: 2023 LiveLaw (AB) 262
The Allahabad High Court earlier this month dismissed a Public Interest Litigation (PIL) plea to the Union of India as well as the UP Govt to fix and recognize the correct date and place of birth of revered Hindu saint and author of Ramcharitmanas, Mahakavi Goswami Tulsidas based on the majority of evidence and information available on record.
The bench of Justice Attau Rahman Masoodi and Justice Om Prakash Shukla observed that the PIL plea involves purely a question that is essentially academic upon which the petitioner himself is uncertain.
Case Title: M/S M.L. Chains v. The Pr. Commissioner Of Income Tax - 1 and another 2023 LiveLaw (AB) 263 [Writ Tax No. - 638 of 2022]
Case Citation: 2023 LiveLaw (AB) 263
The Allahabad High Court imposed a cost of Rs. 10,000 to be paid by an erring officer of the Income Tax Department for violating the principles of natural justice while cancelling the earlier Assessment Order and initiating fresh proceedings under Section 263 of the Income Tax Act, 1961.
Assessment of the Petitioner was completed under section 143(3) of the Income Tax Act. Thereafter, a notice under Section 263 (Revision of order pre-judicial to revenue) of the Act was issued to the Petitioner by the Principal Commissioner Of Income Tax (PCIT) on the ground that the case of the Petitioner was selected for scrutiny under Computer Aided Scrutiny Selection (CASS).
Case Title: Anand Agarwal And Another v. Dr. Narendra Malhotra And Another 2023 LiveLaw (AB) 264 [Arbitration And Concili. Appl.U/S11(4) No. -74 of 2022 ]
Case Citation: 2023 LiveLaw (AB) 264
The Allahabad High Court has held that the intent of the parties to submit their dispute to arbitration can be derived from the clauses of their agreement read along with the letters exchanged between them.
Applicant and the Opposite Party entered into a partnership agreement on 01.12.2016. Clause 21 of the agreement stipulated that in case of any dispute among the partners, the law of arbitration prevailing at the time shall be applicable.
Case title - Pawan Khera vs. The State Of U.P., Thru. Addl. Chief Secy. Home/Prin. Secy. Home, Lko. And Another [APPLICATION U/S 482 No. - 7810 of 2023]
Case Citation: 2023 LiveLaw (AB) 265
The Allahabad High Court dismissed Congress Spokesperson Pawan Khera's plea seeking the quashing of entire criminal proceedings in the case against him for his alleged 'Narendra Gautam Das Modi' remark made against Prime Minister Narendra Modi in February this year.
The bench of Justice Rajeev Singh observed that the evidence collected by the Investigating Officer cannot be evaluated by the Court in the present proceedings under Section 482 CrPC on the basis of pleadings, counter affidavit and rejoinder affidavit.
Case Title: Purvanchal Vidyut Vitaran Nigam Ltd. (Puvvnl) vs. M/S Prabha Mvomni (Jv) 2023 LiveLaw (AB) 266 [ARBITRATION AND CONCILI. APPL.U/S11(4) No. -137 of 2022 ]
Case Citation: 2023 LiveLaw (AB) 266
The Allahabad High Court held that to challenge the jurisdiction of the arbitrator, once the same has been rejected by the Tribunal, the aggrieved party has to challenge the final award. Application under Section 11 of the Arbitration and Conciliation Act, 1996 before the High Court is not maintainable to that effect.
Justice Ashwani Kumar Mishra held,
“From the statutory scheme, noticed above, it is abundantly clear that where objection to the jurisdiction of arbitrator is rejected by the Arbitral Tribunal, the only way in which such challenge can be pursued is by challenging the award, as and when it is made by the arbitrator. The applicant cannot be permitted to circumvent the statutory scheme by invoking the jurisdiction of this Court under Section 11 of the Act of 1996, on the premise that the appointment of arbitrator itself is bad.”
Case Title: M/S Krishak Bharti Co-Operative Ltd.Kribhco Surat Gujarat v. Union Of India Thru G.M. Northern Eastern Railway Gorakhpur [FAFO No. - 236 of 2002]
Case Citation: 2023 LiveLaw (AB) 267
The Allahabad High Court has held that Section 5 of the Limitation Act, 1963 is applicable to proceedings under the Railway Claim Tribunal Act, 1987 read with Railway Claim Tribunal (Procedure) Rules, 1989.
The bench comprising of Justice Ajay Bhanot was adjudicating an appeal arising from a claim application filed before the Railway Claim Tribunal, which was dismissed in default for non-prosecution. Thereafter, the claimant filed an application for restoration of the claim application but the same was rejected for being time barred. The Court condoned the delay on the part of the claimant while observing as under:
“By filing an application for setting aside the order dismissing the application in default and for restoring the matter, the provisions of the Limitation Act for filing application will not be applicable. There is a time limit of 30 days in filing the application. Therefore, it has to be filed within 30 days. If sufficient cause is made out, Tribunal has got power to condone the delay under section 5 of the Limitation Act and liberal approach has to be adopted by the Tribunal. Here, adequate reasons are given by the appellants for condoning the delay. Therefore, the Tribunal ought to have condoned the delay.”
E-Way Bill Expired Due To Vehicle Break Down: Allahabad High Court Quashes Seizure Memo
Case Title: M/S Rateria Laminators Pvt. Ltd. vs. Additional Commissioner Grade 2 And Another [WRIT TAX No. - 599 of 2023]
Case Citation: 2023 LiveLaw (AB) 268
The Allahabad High Court has set aside an order under Section 129(3) of the UPGST Act 2017 by which a penalty was imposed solely on the ground that no evidence had been adduced regarding the illness of the driver and the breakdown of the vehicle.
Petitioner regularly made inward supply from GAIL, Auraiya U.P. Inward supply from GAIL Auraiya U.P. was made for which two invoices dated 6.3.2023 were prepared. E-way Bills were generated having validity up to 12.3.2023, and a GR was also prepared on the same day in which invoice numbers and Eway bills have specifically been mentioned.
Case title - Vidhu Shekhar Trivedi vs. State Of U.P. Thru. Secy. Culture Civil Secrt. U.P. Lko. And Others [WRIT - C No. - 6990 of 2023]
Case Citation: 2023 LiveLaw (AB) 269
The Allahabad High Court dismissed a writ plea filed seeking the removal of certain mantras of Brahman Bhag from Shukla Yajurveda Samhita.
The bench of Justice Vivek Chaudhary and Justice Manish Kumar observed that such relief can not be granted by the High Court.
'Very Serious Crime': Allahabad High Court Denies Bail To Man Accused Of Raping 20-Month-Old Child
Case Title: Mata Pher Rawat vs. State Of U.P. Thru. Prin. Secy. Home Deptt. Civil Sectt. Lko. And 3 Others 2023 LiveLaw (AB) 270 [CRIMINAL MISC. BAIL APPLICATION No. - 2611 of 2023]
Case Citation: 2023 LiveLaw (AB) 270
The Allahabad High Court denied bail to a man who has been accused of committing rape against a 20-month-old infant while she was sleeping alone.
Taking into account the fact that the victim received serious injuries on her private part, the bench of Justice Brij Raj Singh rejected the second bail application of the accused.
“…it is evident that the medical report indicates that the private part of the victim was ruptured and vaginal bleeding is found, the summary discharge report also indicates that the victim received serious injuries on her private part that is why she was referred for surgery, the crime appears to be very serious as the infant of about 20 months who was sleeping alone was raped by the applicant…,” the Court said as it opined that minor contradictions in the statements of 3 prosecution witnesses won’t help the accused-applicant who was lodged in the jail February 2020.
OTHER UPDATES
The Allahabad High Court has asked the State to explain “as to how and under what manner, the deeming service as per clauses (c) & (d) of sub-section (1) of section 169 can be said to be deemed service as per sub-section (2) of section 169 of the GST Act.”
Proceedings were initiated against the Petitioner under Section 74 of the GST Act, 2017 wherein an ex-parte order was passed without affording any opportunity for personal hearing to the Petitioner. Ex-parte order dated 03.12.2021 was uploaded on the portal. However, the Petitioner only came to know of it, when recovery proceedings were initiated and DRC-09 dated 25.02.2023 were issued to the Petitioner’s bank.
