High Courts
Kerala High Court Allows Adjustment Refund Amount Towards Amount payable under Amnesty Scheme
The Kerala High Court has held that it is open to the department to consider an adjustment of the refund amount due to the appellant towards the amounts due from him by way of settlement under the Amnesty Scheme.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has quashed the order passed by the Single Bench in which it was held that the Amnesty Scheme was essentially...
Goods Transported For Own Use, No Intention To Evade Tax, Kerala High Court Deletes Penalty
The Kerala High Court has held that the assessee, immediately after the goods were detained, produced the statutory declarations in Form 16 to demonstrate that the goods that were being transported were for the own use of the assessee.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M., while upholding the Tribunal's order, observed that there was no intention on the...
Educational Activities Neither Business Nor Profession, Covered Under Section 2 (15) Of Income Tax Act: Delhi High Court
The Delhi High Court has held that the assessee is carrying on educational activities that are covered by the provisions of Section 2 (15) of the Income Tax Act, and it is neither business nor profession of the assessee. The bench of Justice Yashwant Varma and Justice Ravinder Dudeja observed that the mode and manner in which education is imparted would be a concept that would have to...
HC Seeks Information From J&K Govt On Adherence To Policy Guidelines While Issuing ST Certificates Amidst Allegations Of Procedural Lapses
The Jammu and Kashmir and Ladakh High Court has called for detailed information on whether the policy guidelines for issuing Scheduled Tribe (ST) certificates are being adhered to in letter and spirit. This directive comes amidst allegations of procedural lapses and improper issuance of ST certificates by district authorities in Ganderbal.Passing directions to this effect Justice Wasim...
Non-Filing Of GST Return Due To Technical Glitch, Bank Can't Be Penalised: Telangana High Court
The Telangana High Court has held that the petitioner bank could not file its return in the GST portal because of a technical glitch and cannot be saddled with demand, penalty, and interest.The bench of Justice Sujoy Paul and Justice Namavarapu Rajeshwar Rao has observed that it was the duty of the department to keep their portal functional. If the portal was not functional or had a...
Mere Direction To Decide Representation By HC Does Not Revive Stale Claim Of Salary Dues: Allahabad High Court
The Allahabad High Court has held that even though Article 226 of the Constitution does not contemplate laches, merely obtaining a direction to decide representation after significant delay in making the claim (and in submitting representation) would not give rise to a new cause of action or revive a stale claim of salary dues by the petitioner.Justice Subhash Vidyarthi relied on State...
Rajasthan HC Orders Action Against Medical Officer Who Erroneously Classified Victim's Injuries As Life-Threatening In Attempt To Murder Case
A bench of Justice Rajendra Prakash Mishra at the Rajasthan High Court has frowned upon an allegedly erroneous report prepared by a medical officer in an attempt to murder case and directed the Secretary, Medical and Health Department to take appropriate action against the officer.The Court was hearing a bail application filed by the accused who was booked for attempt to murder. After...
In Absence Of Orthopaedic Doctor On Committee, Medical Certificate Of Disability Issued By CMO Cannot Be Disbelieved: Allahabad High Court
The Allahabad High Court has recently held that in absence of a medical officer specialising in orthopaedics on the Committee, medical certificate stating 60% disability issued the Chief Medical Officer cannot be disbelieved.“Certificate issued by a Chief Medical Officer could have been questioned only by the penal of medical officers in the field of orthopaedics, otherwise one could not...
Kottayam Bar Association Protest: Kerala High Court Orders 28 Lawyers To Offer Legal Aid Services For 6 Months
The Kerala High Court has ordered 28 lawyers of the Kottayam Bar Association to offer legal aid services for a period of 6 months, on accepting their unconditional apology for purging the contempt charges against them.The Court had initiated suo moto contempt proceedings against these lawyers for protesting and allegedly hurling abusive language against a female Chief Judicial Magistrate...
Ward Boy Working In OPD Across From COVID Ward Covered Under Pradhan Mantri Garib Kalyan Package (Insurance Scheme): Allahabad High Court
The Allahabad High Court has held that ward boy working in OPD across COVID ward during the pandemic will be covered under 'Pradhan Mantri Garib Kalyan Package: Insurance Scheme for Health Workers Fighting COVID-19' and the benefits of the scheme were directed to be given to his widow.Petitioner's claim under the Pradhan Mantri Garib Kalyan Package: Insurance Scheme for Health Workers...
Delhi High Court Orders CBI Probe Against Litigant Who Filed Repeated Pleas Alleging Unauthorised Constructions
The Delhi High Court has recently ordered inquiry to be conducted by Central Bureau of Investigation (CBI) against a litigant who repeatedly filed petitions, including PILs, alleging unauthorised constructions, some of which were never listed in court.A division bench comprising Acting Chief Justice Manmohan and Justice Tushar Rao Gedela directed the CBI to conduct a preliminary enquiry...
Failure To Carry Out Physical Verification Of Veracity Of Exporter Alone Is No Basis To Suspend License Of Custom Broker: Delhi HC
The Delhi High Court held that a custom broker cannot be held guilty of having failed to discharge the obligation placed in terms of Regulation 10(n) of CBLR 2018, simply because he has not carried out physical verification of the veracity of the exporter. As per the Customs Brokers Licensing Regulations, 2018, Section 10(e) states about the obligation of the Custom Broker to...