All High Courts
Dept's Failure To Consider Certificate Obtained From Supplier; Madras High Court Quashes ITC Mismatch Demand
The Madras High Court has quashed the demand in respect of the input tax credit (ITC) mismatch as the department has failed to consider certificates obtained by buyers.The bench of Justice Senthilkumar Ramamoorthy has observed that important records, such as the supplier's and the chartered accountant's certificates, were disregarded in the issuance of the demand order. Interference with the order is warranted due to this crucial evidence being overlooked.The petitioner or assessee received a...
Emery Cloth Is Cotton Coated Fabric And Liable To Be Exempted From Tax: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that emery cloth is cotton coated fabric and liable to be exempted from tax.The bench of Justice Ravi Nath Tilhari and Justice Harinath Nunepally has upheld the Tribunal's ruling in which it was held that the emery cloth is covered in Item-59.03 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and therefore is exempted under Fourth Schedule to the APGST Act, as the same is liable for additional duties of...
CA Certificate Not Matching With Details On ICAI Portal As Per UDIN, Delhi High Court Upholds Disqualification By IRCTC
The Delhi High Court has upheld the disqualification as the CA Certificate did not match details on the Institute of Chartered Accountants of India (ICAI) portal as per the Unique Document Identification Number (UDIN).The bench of Acting Chief Justice Manmohan and Justice Manmeet Pritam Singh Arora has observed that the discrepancy has arisen on account of the non-mention of the certified information by the petitioner's Chartered Accountant in the corresponding UDIN certificate in the field...
Gujarat High Court Allows CENVAT Credit On Welding Electrodes, Welding Wire, Etc. Used For Laying Rail Lines Outside Factory
The Gujarat High Court has allowed the cenvat credit on welding electrodes, welding wire, etc. used for laying rail lines outside factories.The bench of Justice Bhargav D. Karia and Justice Niral R. Mehta, while dismissing the appeal of the GST department, observed that CESTAT has correctly allowed the Cenvat credit on inputs, i.e., welding electrodes, wire FLR, filler wires, welding wires,...
No Statutory Basis To Claim Exemption From Packaging Requirements Under Packaged Commodities Rules, PepsiCo Must Comply: Telangana High Court
The Telangana High Court division bench of Chief Justice Alok Aradhe and Justice Anil Kumar Jukanti dismissed a writ petition filed by PepsiCo to claim an exemption under certain packaging requirements mandated by Rule 6(1)(a) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The concern was related to the amendment brought in Rule 6(1)(a), which specified requirements regarding the name and address declaration on packages, especially for imported packages and...
Delhi High Court Seeks Centre's Response On Plea To Restore Summer And Winter Vacations In NCDRC
The Delhi High Court has recently issued notice on a plea to restore the summer and winter vacations in the months of June and December in the calendar of the National Consumer Disputes Redressal Commission (NCDRC).Justice Subramonium Prasad sought response of the Union Government within three weeks and listed the matter for hearing on May 20. The NCDRC does not go on any vacations. However, some of the State and District Commissions have vacations ranging between 13 and 47 days like summer,...
GST Dept. Can't Compute Penalty Amount On Higher Value Than Invoice Value Without Proper Evidence: Calcutta High Court
The Calcutta High Court has held that the GST department cannot compute the penalty amount on a higher value than the invoice value without proper evidence and reason.The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that a transporter or owner of the goods is bound to carry certain documents as mentioned in the Act that are to accompany the goods. In...
Delhi High Court Grants Two Weeks Parole To Murder Convict Sentenced To Life For Attending His Marriage
The Delhi High Court has granted two weeks parole to a man, convicted in a murder case and sentenced to life, for attending his engagement ceremony and marriage.Justice Amit Sharma allowed the plea moved by convict Rahul Dev who was convicted in 2014 for the offences under Section 302 (punishment for murder) and 201 (causing disappearance of evidence or giving false information to screen offender) of the Indian Penal Code, 1860.Dev was sentenced to life imprisonment in August 2014.He moved the...
Magistrate's Power U/S 256 CrPC To Be Used Sparingly, Not For 'Statistical Purposes Of Removing Docket From Rack': Rajasthan High Court
Rajasthan High Court has recently discussed in detail the powers of a Magistrate under Section 256 Cr.P.C, which should be used judiciously and based on a definite conclusion that the complainant no longer wants to prosecute the accused. The court added that such power shouldn't be used 'whimsically' and 'mechanically' for statistical purposes like 'removing a docket from the rack'. It underscored that such drastic steps would undermine the cause of justice.In this case falling under Section 138...
Ensure Effective Implementation Of Law Against Manual Scavenging: Bombay High Court To State
The Bombay High Court recently called for information from the Municipal Corporations of Greater Mumbai, Thane, Kalyan-Dombivali, and Mira-Bhayander on steps taken for effective implementation of the Prohibition of Employment as Manual Scavengers and Their Rehabilitation Act, 2013. These Municipal Corporations have to furnish the information in the first phase of gathering information from the entire state.The reply affidavit must state whether State Monitoring Committee, Vigilance Committees,...
Co-operative Society Employees Entitled To Benefits Under Labour Welfare Legislations Like Minimum Wages Act, Maternity Benefit Act: Kerala HC
The Kerala High Court has held that employees working under the Kerala Co-operative Society Act are entitled to benefits under labour legislations- Kerala Shops and Commercial Establishments Act, 1960, the Minimum Wages Act, 1948, the Maternity Benefit Act, 1961 and the Kerala Industrial Establishments (National and Festival Holidays) Act, 1958.Justice Murali Purushothaman stated that the Kerala Co-operative Societies Act deals with conditions of service of the employees within Society such as...
Delhi High Court Calls For Inclusion Of 'Gender Equality' In Judicial Academy Curriculum, Says Hidden Biases Are Enemies Of Impartial Rulings
The Delhi High Court has said that issues such as gender equality and cultural diversity must be made part of the curriculum of the Delhi Judicial Academy, observing that hidden biases are enemies of impartial and equitable judgments.Justice Swarana Kanta Sharma observed that judicial education and training, focused not only on legal principles but also on understanding the diverse backgrounds and lived realities of those who come before the court, will go a long way in changing...