High Courts
Once Resolution Plan Succeeds, Appeals Before CESTAT Abate, CENVAT Reversal Not Pre-Deposit: Calcutta High Court
The Calcutta High Court has upheld the disallowance of ₹165 crores of CENVAT credit on steel structures, parts, accessories, and cement as confirmed earlier by the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).Justice Raja Basu Chowdhury, on the issue of abatement of the appeals, dismissed the grounds of challenge relating to (i) abatement of appeals...
X Corp Moves Karnataka High Court In Appeal Against Ruling Upholding Centre's Blocking Powers Through Sahyog Portal
X Corp has filed an appeal before the Karnataka High Court challenging the single judge decision that upheld the Union Government's authority to issue content blocking directions through the Sahyog portal, which is used to automate notices to intermediaries to remove unlawful online content.. The appeal, filed on November 14, seeks to overturn the judgment delivered on September 24, which...
UPGST Rules | Reason To Believe Must Be Reduced In Writing While Operating Under Rule 86A: Allahabad High Court
The Allahabad High Court has held that while acting under Rule 86A of the UPGST Rules, authorities must record 'reason to believe' in 'writing'. It held that not doing so would be contrary to the purpose of the Rule. “It may not forgotten, granting ITC and maintaining its chain is the soul of a successful GST regime. Therefore, any doubt or suspicion alone may not lead an action by...
Rajasthan High Court Seeks State's Response On PIL Alleging Corruption, Software Manipulation In 3018-Plots Lottery Scheme
The Rajasthan High Court has issued notice to the State on a PIL filed against the Urban Improvement Trust, Bhilwara, alleging serious irregularities and corruption in lottery based allotment of residential plots.The PIL alleges that the public allotment process of 3018 plots, that invited application money of around Rs. 17.6 Crores, was vitiated by serious irregularities, arbitrariness...
Rajasthan High Court Raps Police Over 40-Year Lapse In Nabbing Accused, Orders Creation Of Special Cell To Trace Absconders
The Rajasthan High Court has issued direction to the Principal Secretary, Department of Home, Rajasthan and the Director General of Police to create a special cell for tracing out the absconding accused and proclaimed offenders to face trail, ensuring that the victims of the crime get timely justice.The bench of Justice Anoop Kumar Dhand held that the police authorities were duty bound to...
DDA Can't Prima Facie Levy GST On Conversion Of Property From Leasehold To Freehold: Delhi High Court
The Delhi High Court has prima facie observed that the Delhi Development Authority cannot levy GST on conversion of property from leasehold to freehold.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“Prime facie, it clearly appears that conversion is nothing but a part of the process of sale of the immovable property by the DDA to purchasers and GST would not be...
Union Opposes Trans Man's Plea To Preserve Eggs; Says ART Act Does Not Cover Transgender Persons
The Union Government has told the Kerala High Court that a trans man cannot seek the benefit of assisted reproductive technologies under the Assisted Reproductive Technology Regulation Act 2021, asserting that transgender persons are outside the statutory framework of the law. The stand was taken in a counter affidavit filed in response to a writ petition by a 28-year-old person, assigned...
Enforcement Directorate Approaches Kerala High Court After Magistrate Denies Access To Sabarimala Gold Theft FIR
The Directorate of Enforcement (ED) has approached the Kerala High Court challenging a Ranni Magistrate Court order that refused to issue certified copies of the FIR and First Information Statement (FIS) in the Sabarimala gold theft case.The petition invokes Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023 and argues that the refusal has obstructed the agency's statutory mandate...
Settlement With SEBI Doesn't Shield Accused From Criminal Liability For Serious Economic Offences: Bombay High Court
The Bombay High Court on Friday held that settlement of adjudication proceedings with the Securities and Exchange Board of India (SEBI) cannot absolve an accused from criminal liability in cases involving serious economic offences. The Court said that paying disgorgement or settlement fees under SEBI's consent mechanism cannot be a basis for quashing criminal proceedings launched by the CBI...
GST Act | Three-Month Limit U/S 73(2) For Department To Issue SCN Is Mandatory, 'Technical Glitch' No Excuse: Delhi High Court
The Delhi High Court has held that the time limit set out under 73(2) of the Goods and Services Tax Act for issuance of show cause notice in relation to alleged short payment of tax, etc. is mandatory in nature, and cannot be excused on account of technical glitches on GST portal.A division bench of Justices Prathiba M. Singh and Shail Jain thus quashed a SCN issued after the 3-month...
'Law Is Dynamic, Must Adapt To Societal Realities': Rajasthan High Court Quashes Rape Case After Victim's Marriage With Accused
The Rajasthan High Court has observed that law of any civilized society is not definite, and it must change according to the demands and circumstances of the society.“Law and transformation is a unique concept which highlights the changes in social problems and their solutions through legal…Law not only lays down the norms that are acceptable to a given society, but it also lays down...
Kerala High Court Asks DLSA To Conduct Independent Assessment Of Prison Where State Plans To Relocate Women Inmates
The Kerala High Court on Friday (November 14) gave an interim direction to the Secretary of the District Legal Services Authority (DLSA), Thiruvananthapuram to carry out an independent assessment of the facilities available at the Women's Central Prison, Poojappura (Thiruvananthapuram) and to submit a report with details of the inspection.Justice V.G. Arun was considering a plea preferred...