Allahabad High Court
UP GST Act | Refund Cannot Be Withheld Merely Because Physical Application U/S 54 Was Filed: Allahabad High Court
The Allahabad High Court recently directed the GST Department to refund the amount based on physical application for refund under Section 54 of the UP Goods and Service Tax Act, 2017 read with Rule 97-A of the UP GST Rules, 2017. The Court further held that the Department is liable to pay interest on the refund withheld in terms of Section 56 of the Act.Petitioner was transporting...
S. 148 Income Tax Act| Notice Without DIN, Not Invalid, If Assesee Responds To Manual Notices: Allahabad High Court
The Allahabad High Court had held that mere non-issuance of notices with DIN will not render them invalid if the petitioner has otherwise participated in the proceedings based on manual notices. Petitioner challenged the re-assessment order on the ground that notice under Section 148 of the Income Tax Act, 1961 was issued manually in violation of the circular issued by the Department. The...
Beneficiary Of Acquired Land Cannot File Reference U/S 28A(3) Of Land Acquisition Act, 1894: Allahabad High Court
The Allahabad High Court has held that the 'beneficiary of acquired land' is not entitled to file reference under Section 28A(3) of the Land Acquisition Act, 1894 ("Act, 1894") in view of the specific bars under Section 25 and Section 50(2) of the Act, 1894.A bench comprising of Justice Siddhartha Varma and Justice Arun Kumar Singh Deshwal, while adjudicating a petition filed in Rajendra...
When Can Deeming Service U/Clauses (C) & (D) Of S.169(1) Of GST Act Be Said To Be Deemed Service U/S 169(2)? : Asks Allahabad High Court
In a recent case, the Allahabad High Court has asked the State to explain “as to how and under what manner, the deeming service as per clauses (c) & (d) of sub-section (1) of section 169 can be said to be deemed service as per sub-section (2) of section 169 of the GST Act.” Proceedings were initiated against the Petitioner under Section 74 of the GST Act, 2017 wherein an ex-parte...
No Retrospective Application Of A Prospective Compassionate Appointment Scheme: Allahabad High Court
The Allahabad High Court has held that compassionate appointment cannot be granted to the deceased employee's family retrospectively, if no such scheme existed on the date of death of the employee. The Court has set aside the order of a Single Judge, whereby the Insurance Company was directed to consider the claim of deceased employee's wife, even when the employee expired prior to the...
Direct Tax Vivad Se Vishwas Act| Delay Can Be Condoned In Unforeseen Circumstances: Allahabad High Court
The Allahabad High Court, on Friday, allowed petitioner to avail benefits under Direct Tax Vivad Se Vishwas Act, 2020 despite a delay of 3 days in filing application under the Act. Condonation of delay, in unforeseen circumstances does not lead to extension of the scheme, held the Court. The Parliament enacted the Direct Tax Vivad Se Vishwas Act, 2020 (2020 Act) for the resolution of disputed...
Explain How Banke Bihari Temple Land Ownership Changed As Graveyard In Revenue Records?: Allahabad HC To Tehsildar
The Allahabad High Court has directed the Tehsildar of Chhata Tehsil (district Mathura) to appear in person before it to explain how the ownership of the Banke Bihari Ji Maharaj temple land was changed in the state revenue records in 2004 in the name of a graveyard.The bench of Justice Saurabh Srivastava passed this order on a petition filed by Sri Bihari Ji Seva Trust (of Mathura)....
In Most Cases, Women File False FIRs Under POCSO/SC-ST Act Using It As A Weapon To Grab Money From State: Allahabad HC
The Allahabad High Court on Thursday observed that it is very unfortunate that nowadays, in "maximum cases" women are filing false FIRs under the POCSO/SC-ST Act using it as a "weapon to grab money" from the state and this practice should stop.The Court noted that such false FIRs are being lodged just for taking money from the State and the same has the effect of ruining the image of...
Supreme Court Collegium Recommends Transfer Of Four Allahabad High Court Judges
The Supreme Court Collegium, in its meeting held on 3 August 2023, has recommended the transfer of 4 Allahabad High Court judges.The Collegium, consisting of Chief Justice of India Dhananjaya Y Chandrachud, Justice Sanjay Kishan Kaul, Justice Sanjiv Khanna, Justice B R Gavai and Justice Surya Kant, has recommended the names of the following 4 judges of the Allahabad High Court* Justice...
In A Rare Tiebreaker, Allahabad High Court Grants Interim Protection To Indiabulls Officers In FIRs By Shipra Group
Settling conflicting views regarding the stay of FIR lodged by the Director of Shipra Estate against officers of Indiabulls Housing Finance Ltd. over disputes in a loan facility availed by them- without granting time to the Advocate General and counsel for the complainant for seeking instructions- the Allahabad High Court has ruled that it is a fit case for grant of interim...
Fresh Representations Do Not Revive Stale Claims: Allahabad High Court Reiterates
The Allahabad High Court has held that representations made after lapse of time cannot revive stale claim. Rejection of such representations cannot be challenged before the Court under Article 226 of the Constitution of India, it held.Relying on the decision of the Supreme Court in the State of Tripura and others v. Arabinda Chakraborty and others and other cases, Justice Abdul Moin held...
Can't Say Physical Relationship Was Without Consent If Married Woman Having Experience In Sex Doesn't Offer Resistance: Allahabad HC
The Allahabad High Court has observed that if a married woman having experience in sex does not offer resistance, it cannot be said that her physical relationship with a man was against her will.The bench of Justice Sanjay Kumar Singh observed thus while staying criminal proceedings initiated against a person accused of committing rape against a 40-year-old married woman/victim.The Court...