Allahabad High Court
CGST | 'Capital Goods' Are For Long-Term Use, 'Inputs' For Day-To-Day Operations, Not Capitalized In Books Of Accounts: Allahabad HC Clarifies
The Allahabad High Court has clarified that 'capital goods' as defined under Section 2 of the Central Goods and Service Tax Act, 2017 are for long term use whereas 'inputs' are meant for day-to-day business operations and are not capitalized in the books of accounts.“Capital goods are intended for long-term use and are typically subject to capitalization. However, inputs, are goods used in...
[UP Fighters Of Democracy Honor Act 2016] Mere Allegations Of Bad Character Don't Disentitle Person From Claiming Benefits: Allahabad High Court
The Allahabad High Court has held that mere allegations of having 'bad character' do not disentitle a person from claiming benefits under the Uttar Pradesh Fighters of Democracy Honor Act 2016.“Fighters of Democracy” are defined under Section 2(a) of the Uttar Pradesh Fighters of Democracy Honor Act 2016 as the residents of the State of Uttar Pradesh who actively fought during the...
Marriage Between Hindus Cannot Be Dissolved By Compromise In Proceedings U/S 125 CrPC: Allahabad High Court
The Allahabad High Court has held that a legal marriage between two Hindus cannot be dissolved by way of a compromise entered into at the time of proceedings for maintenance under Section 125 of CrPC. The Court held that any such marriage can only be dissolved by a decree passed a competent Court under the Hindu Marriage Act, 1955.The bench comprising of Justice Ashwani Kumar Mishra and...
Allahabad High Court Quashes Defamation Case Filed Against BJP MP Brij Bhushan Sharan Singh By A Journalist
The Allahabad High Court has QUASHED a criminal defamation complaint case filed against Bharatiya Janata Party MP Brij Bhushan Sharan Singh. The complaint, filed by a Lucknow-based freelance Journalist (Mohd Kamran), alleged that MP Singh wrote letters to State Chief Minister Yogi Adityanath defaming him.A bench of Justice Mohd. Faiz Alam Khan observed that the letters in question appeared to...
Allahabad High Court Quashes Criminal Complaint Against Future Group CEO Kishore Biyani Concerning A Commercial Transaction
In a relief to the founder and Group CEO of Future Group, Kishore Biyani, the Allahabad High Court on Tuesday quashed criminal proceedings including a summoning order and a Non-Bailable Warrant issued against him in connection with a case related to a commercial transaction.A bench of Justice Mayank Kumar Jain passed this order on Biyani's application under Section 482 CrPC challenging...
Can All Accused Cross-Examine A Witness Recalled After Addition Of Another Accused U/S 319 CrPC?: Allahabad HC Explains
The Allahabad High Court on Thursday clarified that when a witness is recalled after another person has been added as an accused under Section 319 of the CrPC, the examination of that witness is limited to the newly added accused only. In other words, the HC held that only the accused who has been summoned under Section 319 CrPC has a right to cross-examine a witness and the persons...
Mandatorily Pass Order Asking Parties To File 'Disclosure Of Assets & Liabilities' Affidavit In Maintenance Proceedings: Allahabad HC To Judicial Officers
The Allahabad High Court on Tuesday directed all the Judicial Magistrates as well as Presiding Officers of Family Courts in the state, dealing with maintenance proceedings, to mandatorily pass a specific order directing the parties to file their affidavit of disclosure of assets and liabilities in compliance with the directions given by the Apex Court in the case of Rajnesh v. Neha and...
Personal Loan EMI A Part Of Husband's Net Monthly Income For Purposes Of Determining Maintenance Payable To Wife U/S 125 CrPC: Allahabad HC
The Allahabad High Court on Wednesday observed that while determining the monthly maintenance allowance payable to the wife under section 125 CrPC, the payment made by the Husband towards the monthly instalment of personal loan has to be added to his net monthly income.The bench of Justice Surendra Singh-I added that merely on the ground that a wife is a BA degree holder and has done...
Senior Executive Of GAIL Found Unauthorisedly Recording Court Proceedings, Allahabad HC Judge Releases Case
On Tuesday, a Senior Executive of GAIL was found recording the entire court proceedings on his mobile phone while the sales tax revisions were being heard by Justice Shekhar B. Saraf.During the proceedings, when it was found that the officer was recording the proceedings, his phone was confiscated by the Court. The Bench Secretary was directed to delete the recording from the mobile phone....
Customs Act | “Reason To Believe” For Confiscation Of Goods Must Be Based On Credible Material: Allahabad High Court
The Allahabad High Court has held that for natural products that are also grown inside India, presumption cannot arise that they have been smuggled. The Court held for assuming jurisdiction in such cases, the custom authorities must show that credible material exists to give rise to “reason to believe” to empower them to confiscate the goods under the Customs Act, 1962.“Curtailment of...
High Court Cannot Grant Stay During Pendency Of Appeal When Stay Application Is Also Pending Before Appellate Authority: Allahabad HC
Last week, a division bench of the Allahabad High Court set aside the order of a Single Judge granting a blanket stay on the order passed by Assistant Collector, Ist Class, Tehsil - Obra, District - Sonbhadra under Section 134 of the UP Revenue Code, 2006. The Court held that the stay could not have been granted as the stay application was pending before the Commissioner.Respondent filed a...
Advocate Prepared False Affidavit? Allahabad High Court Seeks Verification From Oath Commissioner's Register Regarding Deponent's Presence
The Allahabad High Court on Monday sought a report from the Senior Registrar of the Court after verifying whether the petitioner was present before the Oath Commissioner when the alleged affidavit was sworn in giving an undertaking that he would be vacating premises.In a separate proceeding before the High Court, the then counsel for petitioner submitted an undertaking stating that the...