Allahabad High Court Weekly Roundup: March 18 – March 24, 2024

NOMINAL INDEX M/S Samsung India Electronics Private Limited vs. State Of U.P. And Others 2024 LiveLaw (AB) 170 M/S Shree Sai Palace vs. State Of U.P. And Others 2024 LiveLaw (AB) 171 Smt Preeti Arora v. Subhash Chandra Arora And Another 2024 LiveLaw (AB) 172 Rajesh Kumar And Another vs. Union Of India And 3 Others 2024 LiveLaw (AB) 173 Akhilesh Kumar And 3 Others vs. State Of U.P. And 3 Others 2024 LiveLaw (AB) 174 Abhishek Mishra @ Pintu vs. State of U.P. and Another 2024 LiveLaw (AB) 175 Faizan Ahmad @ Idrisi Faizan Shamshad Ahmad And Others vs. State Of U.P. Thru. Prin. Secy. Home Deptt. Civil Secrt. Lko. And Another 2024 LiveLaw (AB) 176 Executive Committee Maulana Mohamad Ali Jauhar Trust vs. State Of U.P. And 6 Others 2024 LiveLaw (AB) 177 Masood vs. The State Of U.P. Thru. Prin. Secy. Home, Lko. And Another 2024 LiveLaw (AB) 178 Om Prakash vs. State Of UP And 2 Others 2024 LiveLaw (AB) 179 Ram Narayan Kashyap vs. State Of U.P. And 4 Others 2024 LiveLaw (AB) 180 Pramod vs. State Of UP 2024 LiveLaw (AB) 181 Shakti vs. State of U.P. 2024 LiveLaw (AB) 182 Vinod Bihari Lal vs. State of UP 2024 LiveLaw (AB) 183 State Of U.P. Thru. Prin. Secy. Civil Defence Lko And Others vs. Chhintar Mal Meena 2024 LiveLaw (AB) 185 Succha Singh And 3 Others vs. State of U.P. 2024 LiveLaw (AB) 186 Devraj Singh vs. Babli Devi 2024 LiveLaw (AB) 187 Grs Hotel Pvt. Ltd. Lko. Thru. Director Shri Ganga Charan Rajput vs. Union Of India Thru. Its Secy. (Revenue) Ministry Of Finance Govt. Of India , New Delhi And Others 2024 LiveLaw (AB) 188 Anshuman Singh Rathore vs. Union Of India Thru. Secy. Ministry Of Edu. New Delhi And 3 Others 2024 LiveLaw (AB) 189 State Of U.P. And 5 Others vs Rajveer Singh And Another 2024 LiveLaw (AB) 190 Smt. Sudha vs Union Of India And 3 Others. 2024 LiveLaw (AB) 191 Vibha Tiwari v. State Of U.P. And 2 Others 2024 LiveLaw (AB) 192 ORDERS/JUDGMENTS OF THE WEEK CGST | 'Capital Goods' Are For Long-Term Use, 'Inputs' For Day-To-Day Operations, Not Capitalized In Books Of Accounts: Allahabad HC Clarifies Case Title: M/S Samsung India Electronics Private Limited vs. State Of U.P. And Others 2024 LiveLaw (AB) 170 [Writ Tax No. 777 of 2022] Case Citation: 2024 LiveLaw (AB) 170 The Allahabad High Court has clarified that 'capital goods' as defined under Section 2 of the Central Goods and Service Tax Act, 2017 are for long term use whereas 'inputs' are meant for day-to-day business operations and are not capitalized in the books of accounts. “Capital goods are intended for long-term use and are typically subject to capitalization. However, inputs, are goods used in the day-to-day operations of the business and are not subject to capitalization,” held Justice Shekhar B. Saraf. S75(4) UPGST | 'Or' Is Disjunctive In Nature, Each Option To Be Considered Independently: Allahabad High Court Case Title: M/S Shree Sai Palace vs. State Of U.P. And Others 2024 LiveLaw (AB) 171 [WRIT TAX No. - 50 of 2023] Case Citation: 2024 LiveLaw (AB) 171 The Allahabad High Court has held that the use of word 'or' in Section 75(4) of Uttar Pradesh Goods and Service Tax Act, 2017 is disjunctive in nature which means that there are two situations provided in which opportunity of personal hearing must be afforded to an assesee and both situations must be considered independently while applying Section 75(4). Section 75(4) of Uttar Pradesh Goods and Service Tax Act, 2017 contemplates that an opportunity of personal hearing must be given to an assesee if he so requests in writing “OR” any adverse decision is contemplated against such assesee. Hindu Minority & Guardianship Act | Adult Head Doesn't Require Court Permission To Sell Minor's Undivided Interest In Joint Family Property: Allahabad HC Case Title: Smt Preeti Arora v. Subhash Chandra Arora And Another 2024 LiveLaw (AB) 172 [FIRST APPEAL FROM ORDER No. - 272 of 2024] Case Citation: 2024 LiveLaw (AB) 172 The Allahabad High Court has held that on a combined reading of Sections 6, 8 and 12 of the Hindu Minority and Guardianship Act 1956 no permission of the Court is needed by the adult head of Hindu family for disposing of the undivided interest of the minor in joint family property. Section 6 of the Act provides that for a Hindu minor and the minor's property (excluding their undivided interest in joint family property), the father shall be the natural guardian and after him the mother is the natural guardian. SSB Recruitment | Judicial Review Of Medical Board's Opinion Limited, Doesn't Involve Recognition Of Candidate's Right To Undergo Operation: Allahabad HC Case Title: Rajesh Kumar And Another vs. Union Of India And 3 Others 2024 LiveLaw (AB) 173 [SPECIAL APPEAL No. - 214 of 2024] Case Citation: 2024 LiveLaw (AB) 173 The Allahabad High Court has held that the scope of judicial review in...

Allahabad High Court Weekly Roundup: March 18 – March 24, 2024

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