All High Courts
Maharashtra Co-Operative Societies Act Promotes Open Membership, Rejection Of Applicant Unwarranted If All Conditions Are Met: Bombay High Court
The Bombay High Court observed that Section 23 of the Maharashtra Co-operative Societies Act, 1960 (MCS Act) promotes the concept of 'open membership'. Thus, the rejection of membership by a Co-operative Bank based on alleged motives to disrupt its administration, despite the applicants fulfilling all conditions mandated by the MCS Act, was deemed to be a violation of Section 23 of the MCS Act. A single judge bench of Justice S. G. Chapalgaonkar was considering the petitioners'...
[UAPA] Investigating Agency Cannot Seek Extension Of Time For Filing Chargesheet Citing Lack Of Sanction: Bombay High Court
The Bombay High Court has held that the investigating agency under the Unlawful Activitives Prevention Act (UAPA) cannot seek an extension in filing the chargesheet citing the lack of sanction. A division bench of Justices Revati Mohite-Dere and Gauri Godse held that for filing a chargesheet, there is no requirement of a sanction from the competent authority and the same can be obtained subsequently. The judges further held that in such a scenario, an investigating agency cannot seek...
Minor Girl's Aborted Foetus Not To Be Given To Police Or Court, Must Be Kept In Forensic Lab & Destroyed After Completion Of Case: Madras HC
Noting that there was no standard operating procedure to deal with the products of conception after a Medical Termination of Pregnancy done for a minor pregnant girl, the Madras High Court observed that a guideline needed to be issued and followed across the state. The bench of Justice N Anand Venkatesh and Justice Sunder Mohan noted that after a fetus less than 24 weeks old was completely sent to Forensic Science Lab and analysis was done, there was no standard operating procedure...
BREAKING | Calcutta High Court Restrains CM Mamata Banerjee From Making Defamatory Statements Against WB Governor CV Ananda Bose
The Calcutta High Court has restrained West Bengal Chief Minister Mamata Banerjee from making any defamatory statements against Governor CV Ananda Bose in a defamation suit filed by the governor against the CM.A single bench of Justice Krishna Rao passed the interim order upon stating that the governor was a constitutional authority who could not defend himself against such remarks on any platform and that if the defendants were not restrained from making defamatory statements, it would cause...
JAO Cease To Have Jurisdiction To Issue Reassessment Notice Outside Faceless Assessment: Bombay High Court
The Bombay High Court has held that the Jurisdictional Assessing Officer (JAO) would cease to have jurisdiction to issue any notice under Section 148A(b) and to take further actions under Section 148A(d) and Section 148 of the Act, outside the faceless assessment.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the JAO did not have the authority to issue the reassessment notices in view of the faceless scheme notified under Section 151A of the Income Tax...
Telangana High Court Clarifies Application For Termination Of Arbitrator Lies Before District Court And Not High Court
In a recent judgment, the Telangana High Court has provided crucial clarity on the jurisdiction for applications seeking termination of an arbitrator's mandate under Section 14 of the Arbitration and Conciliation Act, 1996 (A&C Act). Chief Justice Alok Aradhe clarified that applications for termination of an arbitrator's mandate under Section 14 of the A&C Act should be filed before the District Court, not the High Court. This decision emphasizes that despite the High Court's...
Reassessment Notice To Non-Existing Entity Is Not Legally Tenable: Karnataka High Court
The Karnataka High Court has held that the reassessment notice to a non-existing entity is not legally tenable.The bench of Justice S. Sunil Dutt Yadav has observed that the notice under Section 148A(b) of the Act was issued on February 28, 2024, with respect to the assessment year 2020–21. The scheme of amalgamation has fixed the appointed date as April 1, 2019, and the entity to which notice is issued is deemed not to be in existence.The petitioner/assessee has questioned the validity of the...
Bombay High Court Directs Sales Tax Dept. To Refund Rs. 10.70 Crores Excess Paid Under Settlement Scheme
The Bombay High Court has directed the sales tax department to refund Rs. 10.70 crore. The bench of Justice K. R. Shriram and Justice Jitendra Jain has observed that, on reading Section 11 of the Settlement Scheme, the defect notice is issued when there is a shortfall in making the payment and not when an applicant has paid the correct amount. The bench noted that the amount payable was Rs. 66,17,057, whereas the petitioner has paid Rs. 8,46,84,821, which is an excess payment and not a short...
Trial/Investigation For FIR Lodged Before Enforcement Of New Criminal Laws To Be Governed By CrPC, Not BNSS: Rajasthan High Court
Rajasthan High Court has ruled that where an FIR was registered under Section 154 of CrPC prior to July 1, 2023, it would amount to a pending enquiry/investigation within Section 531(2)(a) of Bharatiya Nagarik Suraksha Sanhita, 2023, (“BNSS”). Hence, the entire subsequent investigation procedure and even the trial procedure in relation to that FIR shall be governed by CrPC and not BNSS. “We are concerned here only with the savings clause contained in sub section 531(2)(a). A perusal...
GST Registration Cancelled On Allegation Of Non-Existent Entity; Delhi High Court Directs Assessee To Furnish Documents
The Delhi High Court has quashed the order cancelling the petitioner's GST registration and permitted the petitioner to respond to the Show Cause Notice, since the only allegation against the petitioner is that it was found to be non-existent.The bench of Justice Vibhu Bakhru and Justice Sachin Datta has granted liberty to the petitioner/assessee to furnish all documents and material in...
Madras High Court Allows Muharram Processions In Ervadi, Says Fundamental Rights Must Take Precedence Over Fundamentalist Forces
The Madras High Court has allowed the conducting of Muharram ceremonies with the beat of drums, santhanakoodu, and Kuthirai pancha processions in the Ervadi Town in Tirunelveli district of Tamil Nadu. Justice GR Swaminathan emphasized that the right to conduct a religious procession was protected under Article 19(1)(b) and (d) of the Constitution and it was not open for...
Bombay High Court Quashes Proceedings Initiated By Customs Authorities For Seizing Jewellery
The Bombay High Court has quashed the proceedings initiated by the customs authorities for seizing the jewelry.The bench of Justice K. R. Shriram and Justice Jitendra Jain has relied on the decision of the Supreme Court in the case of Directorate of Revenue Intelligence vs. . Pushpa Lekhumal Tolani, in which it was held that foreign tourists are allowed to bring into India jewelry even...