All High Courts
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...
Bombay High Court Criticizes RSS Worker For "Thwarting" Rahul Gandhi's Right To Speedy Trial In Defamation Case
The Bombay High Court while granting relief to Rahul Gandhi last week, criticised the complainant - Rajesh Kunte, a worker of the Rashtriya Swayamsevak Sangh (RSS) for unnecessarily protracting the trial and thwarting the Congress leader's right to speedy trial. The case pertains to Gandhi's statement made in a speech made in a political rally in Bhiwandi district during the...
Disallowance Operate Against Erring Employer Assessee When Employees' Contribution To EPF/ESI Not Made Within Due Date: Kerala High Court
The Kerala High Court has held that the disallowance operates against erring employer assessee when employees' contribution to EPF/ESI not made within the due date.The bench of Justice A.K.Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that where the employees' contribution to EPF/ESI was not made over by the employer to the statutory authorities within the due date prescribed...
Water Logging During Monsoon: High Court Orders Joint Inspection Of Bar Council Of Delhi's Office By Civic Authorities
The Delhi High Court on Tuesday directed the civic authorities in the national capital to conduct a joint inspection of the office of the Bar Council of Delhi (BCD), situated at Siri Fort Institutional Area, over the issue of water logging due to heavy rain in the monsoon season. Justice Sanjeev Narula directed the engineers, not below the rank of Superintendents, of the Municipal Corporation...
Road Transport Corporations Act Falls Under Union List, Special Appeals Against Regulation Framed Thereunder Are Maintainable: Allahabad High Court
The Allahabad High Court has held the Road Transport Corporations Act, 1950 falls within the ambit of powers exercised under List I of the Seventh Schedule of the Constitution of India. Therefore, special appeals filed under Chapter VIII Rule 5 of the Allahabad High Court Rules arising out exercise of powers by a single judge under Article 226 or 227 of the Constitution of India against...