All High Courts
Transportation Of Machinery From JNPT To Factory Doesn't Constitute Supply, GST Not Payable: Bombay High Court
The Bombay High Court has held that transportation of machinery from Jawaharlal Nehru Port Authority (JNPT) to the factory of the assessee does not constitute supply, and hence GST is not payable.The bench of Justice K.R. Shriram and Justice Jitendra Jain has observed that the first limb of Section 129(1)(a), which provides for a penalty equal to one hundred percent of the tax payable, cannot...
Assessment Re-Opened By Dept. Based On 'Change Of Opinion'; Himachal Pradesh High Court Quashes Reassessment
The Himachal High Court quashed the reassessment order on the grounds that the assessment was re-opened by the department based on 'change of opinion'.The bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja has observed that as per the record the objections were raised only by the Audit Party and, therefore, reasons have been recorded on borrowed satisfaction of the Audit Party...
BREAKING | WB Governor CV Ananda Bose Approaches Calcutta High Court Alleging Defamation By CM Mamata Banerjee
West Bengal Governor CV Ananda Bose has approached the Calcutta High Court with a suit of defamation against WB Chief Minister Mamata Banerjee.The plea comes in the aftermath of the Chief Minister allegedly making comments against the Governor stating that she had been informed by women that they did not feel safe visiting the Raj Bhavan due to recent allegations of sexual harassment against...
Indirect Tax Weekly Round-Up: 23 To 29 June 2024
Bombay High CourtDiscrepancies Between Dates Of Creation And Signing Assessment Order; Bombay High Court Quashes MVAT Order Passed Beyond 4 YearsCase Title: Karvy Innotech Limited Versus State of MaharashtraThe Bombay High Court, while noting the discrepancies between the dates of creation and signing of the assessment order, quashed the Maharashtra Value Added Tax Act (MVAT) Order, which...
Undue Delay In Completion Of Trial, Eligible For Bail Due To Prolonged Incarceration: Gauhati HC Releases Man Accused Of Possessing Methamphetamine
The Gauhati High Court on Wednesday granted bail to a man accused of possessing a commercial quantity of methamphetamine tablets individually, on the ground that there is a delay in the completion of the trial and he has been detained for more than 3 years and 8 months. The single-judge bench of Justice Mridul Kumar Kalita observed: “…..this Court comes to the finding that...
BJP Minister Shobha Karandlaje Approaches Madras HC To Quash FIR Over Allegedly Offensive Comments Against TN In Aftermath Of Rameshwaram Café Blast
Minister of State for the Ministry of Labour and Employment, Shobha Karandlaje has approached the Madras High Court to quash the criminal proceedings that were initiated against her for alleged comments against Tamil Nadu in the aftermath of blasts in Rameswaram Café, Bengaluru. The Allegation against Shobha was that in March 2024, after the blasts in Rameshwaram café, she...
Section 9 IBC Petition Does Not Bar Arbitration Under Section 11(6) Of Arbitration Act: Telangana High Court
The Telangana High Court bench of Chief Justice Alok Aradhe has held that the mere filing of such petition under Section 9 of IBC before NCLT does not bar initiation of proceeding under Section 11(6) of the Arbitration and Conciliation Act, 1996. The bench held that there is no statutory provision which bars a party from initiating the proceeding under Section 11 of the...
Depriving Spouse Of Being On Facebook, Instagram; Damaging Partner's Reputation/ Social Standing May Amount To Cruelty: Telangana HC
The Telangana High Court has ruled that any act of damage to reputation, social standing or work prospects by one spouse to the other would fall within the term “cruelty”. Extending this principle to modern contexts, a bench of Justice Moushumi Bhattacharya and Justice M.G. Priyadarshini added that it might not be too far-fetched to say that depriving a spouse of being on...
No Explanation For Delay Of 4-5 Yrs In Filing FIR: Rajasthan High Court Grants Bail To Rape Accused
Rajasthan High Court (“the Court”) has granted bail to an accused booked under the Indian Penal Code (IPC) and SC/ST (Prevention of Atrocity) Amendment Act 2015 (“Act”) in an alleged case of rape, on the ground that no plausible explanation was provided by the prosecutrix for delaying the filing of FIR by 4-5 years.The bench of Justice Kuldeep Mathur was hearing an appeal filed by...
Madhya Pradesh High Court Allows Minor Daughter To Donate Liver Tissue To Save Her Ailing Father Suffering From Chronic Liver Disease
In a rare instance, the Madhya Pradesh High Court has allowed a 17-year-old girl to make the donation of her liver tissue in order to save her father from chronic liver disease.The single-judge bench of Justice Vishal Mishra permitted liver transplantation under the Transplantation of Human Organs and Tissues Act & Rules. The court granted permission after the Medical Board and the...
Assessment Order Passed Against Dead Person Is Nullity: Karnataka High Court
The Karnataka High Court, while quashing the assessment order, held that the assessment order under Section 147 read with Section 144 of the Income Tax Act amounts to nullity.The bench of Justice S. Sunil Dutt Yadav has observed that when the assessee dies during the pendency of the proceedings, proceedings are to be continued through the legal representatives of the deceased. The...
Rape & Murder Of 15-Year-Old Girl | Uttarakhand High Court Acquits Man Sentenced To Death In 2018
The Uttarakhand High Court recently overturned the death penalty awarded to a man by a trial court in a case involving the rape and murder of a 15-year-old girl. A bench of Chief Justice Ritu Bahri and Justice Alok Kumar Verma pointed out multiple flaws in the prosecution's case and the trial court's records while convicting the accused of murder and rape. The Court...