All High Courts
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...
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...
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...
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...
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...
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...
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...
No Justification For Granting Language-Based Accreditation To Journalists: Telangana HC Directs Govt To Follow Reasonable, Rational Standards
The High Court of Telangana has addressed the issue of media accreditation based on language by examining the validity of G.O.Ms.No.239 dated 15.07.2016, which allocated Accreditation Cards to working journalists based on the language of their newspapers. The Division Bench of Chief Justice Alok Aradhe and Justice Anil Kumar Jukanti, held that the language-based criteria for...
SAD Refunds Can't Be Denied For Taking Away Facility Of Re-Crediting DEPB Scrips: Kerala High Court
The Kerala High Court has held that if the appellant/assessee satisfies the conditions in Notification No.102/2007-Cus dated 14.09.2007 for the purposes of refund of the 4% Special Additional Duty (SAD), then merely because the facility of re-crediting the Duty Entitlement Pass Book (DEPB) scrips has been taken away, the refund that the appellant is entitled to by virtue of the...
Long Term Finance Provided For Purchase Of Residential House, Bank Entitled For Deduction ; Kerala High Court
The Kerala High Court has held that the South Indian Bank is entitled to the deduction envisaged under Section 36(1)(viii) of the Income Tax Act in respect of the long-term finance provided by it for the construction and purchase of houses in India for residential purposes.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that a view has been expressed...