Allahabad High Court Annual Digest 2023: Part II [Citations 257 - 511]

ORDERS/JUDGMENTS [NOMINAL INDEX PROVIDED AT THE BOTTOM] Beneficiary Of Acquired Land Cannot File Reference U/S 28A(3) Of Land Acquisition Act, 1894: Allahabad High Court 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. S. 148 Income Tax Act| Notice Without DIN, Not Invalid, If Assesee Responds To Manual Notices: Allahabad High Court 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). UP GST Act | Refund Cannot Be Withheld Merely Because Physical Application U/S 54 Was Filed: Allahabad High Court 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. Allahabad HC Denies Bail To 19 Y/O 'Lashkar-e-Taiba Associate' Accused Of Promoting Arms Acquisition Through WhatsApp 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. Considering the allegations against the accused (Inamul Haq Alias Inamul Imtiyaz), the bench of Justice Pankaj Bhatia observed that although the right to practise and propagate religion is guaranteed under Article 19, however, from the nature of allegations levelled in the FIR, it can't be said that the second part of Section 121-A IPC was not made out against the accused. Right To Construct A Temple On Private Property Protected U/Articles 25 & 26, It Can't Offend Religious Sensibilities Of Others: Allahabad HC 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. Allahabad High Court Junks PIL Seeking Direction To UOI, UP Govt To 'Fix' Date/Place Of Birth Of Goswami Tulsidas 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 ...

Allahabad High Court Annual Digest 2023: Part II [Citations 257 - 511]

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Allahabad High Court Annual Digest 2023: Part II [Citations 257 - 511]

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