Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023

NOMINAL INDEX The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. 2023 LiveLaw (AB) 293 Dev Narain vs. State of U.P. and Another 2023 LiveLaw (AB) 294 J.K. Cement Ltd. vs. State Of U.P. And 3 Others 2023 LiveLaw (AB) 295 Pushpendra Singh vs. Smt. Seema 2023 LiveLaw (AB) 296 Eti Tyagi vs. Prince Tyagi 2023 LiveLaw (AB) 297 Bhoopendra Singh vs. State Of U.P. And 5 Others 2023 LiveLaw (AB) 298 Jagran Prakashan Ltd vs. Shri Aman Kumar Singh And 4 Others 2023 LiveLaw (AB) 299 Adnan vs. State Of U.P. And 3 Others 2023 LiveLaw (AB) 300 Milind Saxena And 15 Others vs. State Of U.P. And 4 Others 2023 LiveLaw (AB) 301 Mahant Prasad Ram Tripathi @ M.P.R. Tripathi vs. State Of U.P. Thru. C.B.I. / A.C.B., Lucknow And Another 2023 LiveLaw (AB) 302 Mohd. Shakeel vs. State Of U.P. Thru. Prin. Secy. Food And Supply Civil Secrt. U.P. Lko. And Others 2023 LiveLaw (AB) 303 Shraddha @ Jannat And Another vs. State Of U.P. And 5 Others 2023 LiveLaw (AB) 304 Ashish Kumar Mishra vs. State Of U.P. Thru. Chief Secy. Lokbhawan, Lucknow And 7 Others 2023 LiveLaw (AB) 305 ORDERS/JUDGMENTS Tribunal Tried To Blow Hot And Cold At The Same Time: Allahabad High Court Upholds Levy Of Entry Tax Case Title: The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. [SALES/TRADE TAX REVISION No. - 45 of 2023] Case Citation: 2023 LiveLaw (AB) 293 The Allahabad High Court set aside an order of the Commercial Tax Tribunal, Ghaziabad on the ground that it had made contradictory observations in its order regarding purchases made by the assesee. “The Tribunal, by the impugned order, has tried to blow hot & cold at the same time. It may further be observed that the Tribunal, while recording the finding under the Entry Tax Act that the purchases have not been made from unregistered dealer by the respondent, has neither made any discussion, nor any material was brought on record to justify the said observation. Once it has been held that under the UP VAT Act purchases from unregistered dealer have been made, the Tribunal's observation that no purchase has been made and in the absence of any material and evidence, the entry tax cannot be levied, is perverse and cannot be justified in the eyes of law,” held Justice Piyush Agrawal. Charge Once Framed Must Lead To Acquittal/Conviction, Section 216 CrPC Doesn’t Permit Deletion Of Same: Allahabad High Court Case Title: Dev Narain vs. State of U.P. and Another [CRIMINAL REVISION No. - 1026 of 2023] Case Citation: 2023 LiveLaw (AB) 294 The Allahabad High Court observed that a charge, once framed, must lead to either acquittal or conviction at the conclusion of the trial as Section 216 of CrPC does not permit the deletion of the charge. The bench of Justice Ram Manohar Narayan Mishra observed thus while dismissing a revision plea filed by one Dev Narain challenging an order passed by Additional District and Sessions Judge (FTC), Chitrakoot rejecting his application under Section 216 CrPC for alteration of charges framed against him. ‘Small Technical Fault For Not Carrying E-Way Bill’: Penalty Set-Aside By Allahabad High Court In Absence Of Any Other Discrepancies Case Title: J.K. Cement Ltd. vs. State Of U.P. And 3 Others [WRIT TAX No. - 44 of 2023] Case Citation: 2023 LiveLaw (AB) 295 The Allahabad High Court has set aside a penalty order under Section 129 of the GST Act on the ground that the missing E-way bill is a minor technical fault and does not prove intention to evade tax in the absence of any other discrepancies. Petitioner, in ordinary course of business, sent five consignments for which five invoices were issued. The goods were being transported from Gwalior to Panna, Madhya Pradesh and passed through the State of UP, where they were intercepted as the e-way bill was not accompanying them. Consequently, a penalty order was passed under Section 129 (3) of the GST Act. The first appeal preferred by the petitioner was dismissed. Interim Maintenance | Minimum Amount Payable To Estranged Wife From Date Of Claim To Preserve Her Life & Liberty With Dignity: Allahabad HC Case Title: Pushpendra Singh vs. Smt. Seema [FIRST APPEAL No. - 959 of 2023] Case Citation: 2023 LiveLaw (AB) 296 The Allahabad High Court while adjudicating an appeal against interim maintenance awarded to the wife by the Family Court, has held that the minimum amount must be paid to the estranged wife from the date of the claim to preserve her life and liberty with dignity. The Bench comprising Justice Saumitra Dayal Singh and Justice Rajendra Kumar-IV has upheld the interim maintenance of Rs. 7,000/- awarded to the wife and children by the Family Court while observing, “Insofar as the award has been made from the date of the application, again, we find no good ground to interfere with the same. Minimum amounts are required to be provided from the date of the...

Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023

Sparsh Upadhyay

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