Person Residing Or Having Business In Kerala Can Get His Motor Vehicle Registered At Any RTO Within State: High Court

The Kerala High Court has held that a person residing in a state can register his vehicle by any registering authority within the state, irrespective of his place of residence or business within the state, as per Section 40 of the Motor Vehicles (Amendment) Act of 2019.Section 40 provides for the place where the motor vehicle has to be registered. The petitioner's car was not registered by...

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity.The court further underscored that in today's...

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC

The Allahabad High Court has set aside the demand and penalty order passed under Section 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended, after it found that the goods in transit were accompanied with proper tax invoice and e-way bill. A division bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar relied...

Calcutta High Court Imposes 1500 Limit On Attendees At BJP's Rally In Howrah, Expresses Concerns Over 'Narrow Strech' Of Road

The Calcutta High Court has allowed a rally by the Bharatiya Janata Party in Kolkata's Howrah area, after permission had been refused by the police authorities. A single bench of Justice Tirthankar Ghosh allowed permission for the rally, but expressed string exception over the fact that it had been scheduled to be held along a stretch of "narrow road" which was only 20 metres wide.Keeping in...

Daughter Has No Inheritance Right In Father's Properties If He Died Before 1956, Leaving Behind Daughter & Her Mother: Bombay High Court

In a significant ruling, the Bombay High Court on Tuesday (November 12) held that a daughter will not have any limited or absolute right of inheritance in the properties of her father, if he has died prior to the enforcement of the Hindu Succession Act, 1956.A division bench of Justices Atul Chandurkar and Jitendra Jain answered a reference - Whether a daughter could acquire any right, either...

Calcutta High Court Declines To Quash Case Against Owner Of Nursing Home Over Death Of COVID Patient Due To Treatment By 'Fake Doctor'

The Calcutta High Court has declined to quash a case against the owner of a nursing home filed by the father of a lady suffering from COVID-19, who allegedly passed away due to treatment by a "fake doctor."A single bench of Justice Ajoy Kumar Mukherjee held:"It is true that the petitioner in this application has made a conscious effort to distance herself from the other accused Sudipto Sardar...

SCN, Penalty Order For TDS Violations Issued In Previous Name Of Company Is Clerical Error, Can Be Rectified U/S 292-B Of Income Tax Act: Delhi HC

The Delhi High Court has made it clear that incorrect mention of assessee's name in a notice issued to it for default in deduction of tax at source is a mere clerical error. A division bench of Justices Yashwant Varma and Ravinder Dudeja thus held that show cause notice and penalty order passed under the previous name of a company cannot be rendered void. “In the light of the...

Punjab Roadways Cannot Deprive Himachal Pradesh Govt Of Passenger Tax, Interest On Delayed Payment When Its Buses Are Plying On Territory: HC

The Himachal Pradesh High Court recently directed the Punjab Roadways to clear the interest due upon it for delayed payment of passenger tax and surcharge to the HP government. A division bench of Acting Chief Justice Tarlok Singh Chauhan and Justice Satyen Vaidya observed that the body first failed to deposit any tax with the authorities of Himachal Pradesh despite the fact that it...

Calcutta HC Declines To Quash Case Against 'Online Legal Services' Company For Allegedly Cheating Lady Who Sought Advice On Credit Card Scam

The Calcutta High Court has declined to quash a criminal case against the proprietors of a 'legal services' online company who allegedly duped a lady who had been a victim of a credit card scam and had approached them through Google to help her report the same.A single bench of Justice Ajay Kumar Gupta held:It appears that under the banner of one Website, namely,...

Award Cannot Be Set Aside On Grounds Of Mere Illegality Unless Patent Illegality Is Established U/S 34 Of Arbitration Act: Himachal Pradesh HC

The Himachal Pradesh High Court bench of Ms. Justice Jyotsna Rewal Dua, affirmed that 'patent illegality' in the award calls for interference under section 34 of the Arbitration Act but a mere illegality is not patent illegality. It ought to be apparent on the face of the award and not the one which is culled out by way of a long drawn analysis of pleadings and...

Instruct IOs To Ensure Compliance Of Mandatory Safeguards Concerning Recoveries U/S 27 Evidence Act: Allahabad HC To UP DGP

The Allahabad High Court recently directed the State DGP to issue directives to investigating authorities to ensure they comply with the mandatory safeguards relating to recoveries to be read in evidence under Section 27. Expressing concerns over courts frequently discarding prosecution cases due to IOs' lapses in following legal procedures during evidence recovery, a bench of...

MSME Council Award Can Be Challenged Only U/S 34 Of Arbitration Act, Not Under Articles 226 Or 227: Orissa High Court

The Odisha High Court bench of Chief Justice Chakradhari Sharan Singh and Justice Murahari Sri Raman has upheld that an arbitral award passed by the Micro and Small Enterprises Facilitation Council (MSEFC) could only be challenged in accordance with Section 34 of the Arbitration and Conciliation Act, 1996, as mandated by Section 19 of the MSMED Act. The court held that the Single...