High Courts
Light Of Constitutional Liberties Not Reaching Undertrials Behind Dark Walls Of Prisons: Allahabad HC Stresses On Need For Timely Legal Aid
The Allahabad High Court recently took note of the lack of legal aid, particularly for impoverished/indigent prisoners, observing that the denial of the same results in prolonged detention and a significant deprivation of liberties for those unable to access legal assistance. Expressive concern over the situation, a bench of Justice Ajay Bhanot remarked “that while the...
Settlement Commission's Order Accepting Explanation 'In The Spirit Of Settlement' Doesn't Require Interference: Karnataka High Court
The Karnataka High Court has held that the Settlement Commission, by accepting the explanation 'in the spirit of settlement', cannot be faulted for calling for interference in exercise of the limited jurisdiction.The bench of Justice S. Sunil Dutt Yadav has observed that the Settlement Commission has taken note of the declaration made under Rule 8 of the Income Tax Settlement...
Purchaser Can't Be Punished For Failure Of Seller To Deposit Tax: Gauhati High Court
The Gauhati High Court has held that a purchasing dealer cannot be punished for the act of the selling dealer in case the selling dealer had failed to deposit the tax collected by it.The bench of Chief Justice Vijay Bishnoi and Justice Suman Shyam has observed that the Department is precluded from invoking Section 9(2)(g) of the DVAT to deny ITC to a purchasing dealer who has bona fide...
Bombay High Court Half Yearly Digest: January To June, 2024 [Citations 1-319]
Nominal Index [Citation 1 – 319]Rohit Dembiwal v. Tata Consultancy Services Ltd. & Ors 2024 LiveLaw (Bom) 1Mirza Himayat Baig v. State of Maharashtra 2024 LiveLaw (Bom) 2M/s. Hindustan Level Employees Union v. M/s. Hindustan Unilever Limited 2024 LiveLaw (Bom) 3ABC v. XYZ 2024 LiveLaw (Bom) 4Hiral Chandrakant Jadhav v. State of Maharashtra 2024 LiveLaw (Bom) 5XXX v. XXXX 2024 LiveLaw...
Uploading Assessemnt Orders After GST Registration Cancellation, Petitioner Failed To Check Website, Kerala High Court Grants Opportunity To Challenge On Deposit
The Kerala High Court has quashed the assessment orders and remanded the matter back on condition of remitting Rs. 10 lakhs towards the GST liabilities.The bench of Justice Gopinath P. has observed that the registration of the petitioner had been cancelled in the month of December 2021, and the petitioner had also stopped business. The assessment orders were issued only in the month of...
Settlement Consideration Liable To Be Recognized As “Capital Gains” And Not “Profits In Lieu Of Salary”: Delhi High Court
The Delhi High Court has held that the settlement consideration is liable to be recognized as capital gains and not “profits in lieu of salary.”.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that the fundamental mistake which the Tribunal committed was failing to bear in mind the distinction between a “perquisite” and “profits in lieu of salary," both...
Income Tax Additions Can't Be Made On The Basis Of Superficial Inquiry: Bombay High Court
The Bombay High Court has held that income tax additions cannot be made on the basis of superficial inquiry.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the findings which were arrived by the CIT(A) as also by the tribunal would suggest that the department did not dispute the assessee's sales, as there there was no discrepancy between the purchases...
Gujarat High Court Initiates Suo Motu Plea On Appointment Of State Waqf Tribunal Member
The Gujarat High Court on Friday initiated a suo motu petition in connection with appointments made to the State Waqf Tribunal, while it was hearing a plea challenging the appointment of one of the member's–Anwar Hussain Shaikh.Earlier this year, Shaikh was appointed as a member of the Gujarat State Waqf Tribunal. However, this appointment faced opposition, with three persons, claiming to...
Revenue Department Can't Take Fresh Ground Which Was Not Disclosed To Taxpayer, While Passing Re-assessment U/s 148A(D): Delhi HC
Finding major flaw in the fundamental premise of the Revenue Department that the investment made by the taxpayer in shares amounted to “income” which has escaped assessment, the Delhi High Court quashed the reopening proceeding initiated u/s 148A. Observing that foundational material alone would be relevant for the purposes of evaluating whether reassessment powers...
[Domicile Certificate] Time Spent By Student In School Abroad Before Returning Can't Be Excluded While Calculating 10-Yr Residential Period: Gujarat HC
In a recent ruling, the Gujarat High Court has granted relief to a student by directing the Mamlatdar to issue a domicile certificate to a student, Tilakkumar Mishra, waiving the minimum criteria of 10 years of continuous residency in the State of Gujarat during which the student lived in Abu Dhabi for three years to pursue his studies.Justice Sunita K Vishen, who presided over the case,...
Alleged Misconduct Against Minor Girls At Indore School: HC Flags 'Serious Allegations', Calls For Action Taken Report From State
In a recent case involving allegations of serious misconduct against minor girls at a government school in Indore, the Madhya Pradesh High Court has issued a notice to the state government, demanding an urgent report on the actions taken following the lodging of a complaint and heard on the question of admission and interim relief. The case centres around an incident where a teacher...
Non-Compliance With CrPC, NDPS Act Cannot Be Argued At Stage Of Bail In International Drug Smuggling Cases: Rajasthan High Court
The Rajasthan High Court has denied bail to an individual booked under the Narcotic Drugs & Psychotropic Substances Act (NDPS) for allegedly being involved in an attempt to smuggle drugs from Pakistan. The Court held that non-compliance with provisions under the NDPS Act or CrPC cannot be argued at the stage of bail in a case of international smuggling of contraband."On perusal of record,...