Himachal Pradesh High Court Weekly Round-Up: March 25 - March 31, 2024

PCIT Versus M/s H.P. Housing & Urban Development Authority 2024 LiveLaw (HP) 1

KT Vs ST 2024 LiveLaw (HP) 2

COURT ON ITS OWN MOTION Versus STATE OF HIMACHAL PRADESH 2024 LiveLaw (HP) 3

State Bank of India Versus State of H. P. & Ors 2024 LiveLaw (HP) 4

N.H.P.C. Ltd. Versus State of H.P. & ors 2024 LiveLaw (HP) 5

Chander Prabha vs LAC & Anr 2024 LiveLaw (HP) 6

M/s INOX Air Products Pvt. Ltd. Versus The Assistant Commissioner Central Excise & Service Tax Division 2024 LiveLaw (HP) 7

M/s Vardhaman Ispat Udyog Vs HPSEB Ltd. & Anr 2024 LiveLaw (JKL) HP 8

State of HP & Ors vs Reena Verma 2024 LiveLaw (HP) 9

Judgments/Orders:

Delay In Filing Return Bonafide: Himachal Pradesh High Court Allows Deduction To H.P. Housing & Urban Development Authority

Case Title: PCIT Versus M/s H.P. Housing & Urban Development Authority

Citation: 2024 LiveLaw (HP) 1

The Himachal Pradesh High Court allowed the deduction under Section 80IB(10) of the Income Tax Act to the H.P. Housing & Urban Development Authority as the delay in filing the return was bona fide.

The bench of Chief Justice M.S. Ramachandra Rao and Justice Jyotsna Rewal Dua has observed that since the entitlement of the assessee to deduction had not been questioned by the department on merits, there was no justification for not viewing the delay in filing the return as bona fide.

Cruelty | Intention Not Necessary If Act Complained Of Bad Enough And Per Se Unlawful: Himachal Pradesh High Court Upholds Divorce Decree

Case Title: KT Vs ST

Citation: 2024 LiveLaw (HP) 2

The Himachal Pradesh High Court ruled that levelling baseless accusations of infidelity against a spouse can be grounds for divorce, even if unintentional.

A bench comprising Justices Vivek Singh Thakur and Sandeep Sharma has clarified that cruelty can exist even without deliberate or willful intent and the absence of intention shouldn't negate relief for the aggrieved spouse if the act reasonably constitutes cruelty.

Can't Compromise Fair Investigation To Protect Reputation Of Officers: HP High Court Refuses To Recall Order Removing DGP Sanjay Kundu

Case Title: COURT ON ITS OWN MOTION Versus STATE OF HIMACHAL PRADESH

Citation: 2024 LiveLaw (HP) 3

The Himachal Pradesh High Court refused to recall its order removing IPS officer Sanjay Kundu from the post of Director General of Police, to prevent any interference with the probe into a businessman's complaint apprehending threat to his life by a former IPS officer and a practising lawyer. The State has posted Kundu as the Principal Secretary of the Ayush Department. He is due to retire in 3 months.

Excise, Revenue And Other Departments Will Not Have Priority Over Secured Creditors: Himachal Pradesh High Court

Case Title: State Bank of India Versus State of H. P. & Ors.

Citation: 2024 LiveLaw (HP) 4

The Himachal Pradesh High Court held that departments of the state, including excise and revenue, will not have priority over the secured creditors' debt.

The bench of Justice Tarlok Singh Chauhan and Justice Satyen Vaidya observed that the dues of the secured creditor, i.e., the appellant bank, will have priority over the dues of the Central Excise Department, as even after the insertion of Section 11E in the Central Excise Act, 1944, w.e.f. April 8, 2011, and the provisions contained in the SARFAESI Act, 2002, will have an overriding effect on the provisions of the Central Excise Act.

Himachal Pradesh High Court Declares Water Cess Levied By State Government On Hydropower Generation As Unconstitutional

Case Title: N.H.P.C. Ltd. Versus State of H.P. & ors.

Citation: 2024 LiveLaw (HP) 5

The Himachal Pradesh High Court declared the levy of water cess by the state government on hydropower generation unconstitutional.

The bench of Justice Tarlok Singh Chauhan and Justice Satyen Vaidya has observed that even the Statement of Objects and Reasons as well as the preamble of the Himachal Pradesh Water Cess on Hydropower Generation Act, 2023, do not lend any guidance to the delegate.

Onus On Authority Acting Arbitrator To Perform Task Within Time Schedule Prescribed In Statue: Himachal Pradesh High Court Directs Arbitrator To Complete Proceedings.

Case Title: Chander Prabha vs LAC & Anr.

Citation: 2024 LiveLaw (HP) 6

The Himachal Pradesh High Court single bench of Justice Sushil Kukreja held that when a statute envisages an authority, be it an Arbitrator, to do a particular act in a particular manner and in a prescribed time schedule, then the onus is upon the said authority/Arbitrator to perform the task entrusted to it within the time schedule prescribed in the statute.

Credit Availed On Outward Transportation Services Eligible When Freight Charges Are Included In Taxable Value: Himachal Pradesh High Court

Case Title: M/s INOX Air Products Pvt. Ltd. Versus The Assistant Commissioner Central Excise & Service Tax Division

Citation: 2024 LiveLaw (HP) 7

The Himachal Pradesh High Court held that credit availed on outward transportation services is eligible when the freight charges are included in the taxable value.

HP High Court Pulls Up Consumer Grievances Redressal Forum, Orders Training For Members Who Flouted Judicial Discipline By Defying Ombudsman's Directives

Case Title: M/s Vardhaman Ispat Udyog Vs HPSEB Ltd. & Anr

Citation: 2024 LiveLaw (JKL) HP 8

The Himachal Pradesh High Court has up members of a Consumer Grievances Redressal Forum (Forum) constituted under the Electricity Act 2003 for defying the Electricity Ombudsman's directives. The Court has ordered their training in judicial discipline before they can resume adjudicating cases.

In Absence Of Any Statutory Provision, Seniority Is Counted From Appointment To A Post: Himachal Pradesh High Court

Case Title: State of HP & Ors vs Reena Verma

Citation: 2024 LiveLaw (HP) 9

A Division Bench of the Himachal Pradesh High Court comprising of Justice Tarlok Singh Chauhan & Justice Sushil Kukreja held that in the absence of any statutory provision, once a person is appointed to a post, his/her seniority is counted from the date of appointment.