Allahabad High Court
S.299 Indian Succession Act | No Appeal Lies Against Order Rejecting Amendment Application In Plea For Grant Of Letters Of Administration: Allahabad HC
The Allahabad High Court has held that no appeal lies under Section 299 of the Indian Succession Act, 1925 against an order rejecting amendment application in petition filed under Section 278 of the Act of 1925.The Court held that since Order 43 Rule 1 of CPC does not provide a remedy of appeal against orders passed under Order 6 Rule 17 CPC rejecting amendment application, the same needed to...
Cheque Returned Unpaid By Bank With 'Account Closed' Endorsement Amounts To 'Cheque Dishonour' U/S 138 NI Act: Allahabad HC
The Allahabad High Court has held that when a cheque is returned unpaid by a Bank with an endorsement 'Account Closed', it would amount to 'dishonour of cheque' and constitute the commission of an offence under section 138 of the Negotiable Instruments Act.A bench of Justice Anish Kumar Gupta further added that the return of the cheque by the drawee Bank alone constitutes the commission...
MSMED Act | Facilitation Council Does Not Have Jurisdiction Over Any Dispute Regarding Unregistered Services Under Act: Allahabad High Court
The Allahabad High Court has held that the Facilitation Council under the Micro, Small, and Medium Enterprises Development Act, 2006 (MSMED Act) does not have jurisdiction over any dispute regarding unregistered services under the Act.The bench comprising of Justice Mahesh Chandra Tripathi and Justice Prashant Kumar held “Once the services provided by the petitioner is not registered under...
Without Registration For 'Financial Activity', Loan Advanced By Cold Storage Facility Cannot Be Recovered Under MSMED Act: Allahabad High Court
The Allahabad High Court has held that without registration for financial services under Section 22 of the U.P. Regulation of Cold Storage Act, 1976 along with Micro, Small and Medium Enterprises Development Act, 2006, the alleged loan advanced by the petitioner was a private contract not amenable to recovery under the aforesaid laws.The bench comprising Justice Mahesh Chandra Tripathi...
GST & Central Excise Superintendent Has No Jurisdiction To Pass Order Exceeding Rs.10,00,000: Allahabad High Court
The Lucknow bench of Allahabad High Court has quashed the order by the GST and Central Excise Superintendent for lack of jurisdiction.The bench of Justice Alok Mathur has observed that according to the circular dated February 9, 2018 issued by the Government of India, Ministry of Finance, and Department of Revenue, the power of the Superintendent, Central Goods and Service Tax, and Central...
Gyanvapi | 'UP Govt's Action Of Stopping Worship Rituals Inside Vyas Tehkhana In 1993 Was Illegal', Says Allahabad High Court
In a significant observation, the Allahabad High Court today called the Uttar Pradesh Government's action of stopping worship rituals inside Vyas Tehkhana (located at the southern cellar of the Gyanvapi Mosque in Varanasi) in 1993 as ILLEGAL. The Court said that the worship rituals were stopped by "illegal action of State without there being any order in writing"."The act of the State...
Urgency Clause U/S 17 Of Land Acquisition Act 1894 For Taking Possession Of Property Not Violative Of Article 300A: Allahabad High Court
The Allahabad High Court has held that taking possession of property pursuant to proceedings under Section 17 of the Land Acquisition Act, 1894 is not violative of Article 300-A of the Constitution of India.Section 17 of the Land Acquisition Act, 1894 empowers an appropriate Government to acquire land in case of urgency for public purpose. While acquiring land under Section 17, the land vests...
Gyanvapi | Allahabad HC To Pronounce Verdict Tomorrow On Plea Against Varanasi Court's Order Allowing 'Puja' In 'Vyas Tehkhana'
The Allahabad High Court will on Monday pronounce its verdict on the Gyanvapi Mosque committee's appeal challenging the Varanasi Court's January 31 order allowing 'Puja' In 'Vyas Tehkhana' (southern cellar of Gyanvapi Mosque).A bench of Justice Rohit Ranjan Agrawal had reserved the judgment after hearing both parties on February 15 (read details of hearings here, here and here). The appeal...
Burden To Prove Escaped Assessment Lies On Assessing Authority: Allahabad High Court Quashes Reassessment Order Against Flipkart
The Allahabad High Court has quashed the reassessment order against Flipkart and held that the burden to prove escaped assessment lies on assessing authority.The bench of Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad has observed that the burden of establishing the existence of recorded reasons was entirely on the department. Neither the petitioner was obligated to provide...
Allahabad High Court Quashes Commercial Tax Tribunal's Judgement For Non-Compliance Of Rule 63(5) Of U.P. V.A.T. Rules, 2008
The Allahabad High Court has quashed the Commercial Tax Tribunal's judgement for non-compliance with Rule 63(5) of the U.P.V.A.T. Rules, 2008.The bench of Justice Abdul Moin has observed that, as per Rule 63(5) of the U.P. V.A.T. Rules, 2008, a judgement and appeal shall be in writing and shall state the points for determination, the decision, and the reason for the decision, which were...
GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court
The Allahabad High Court has held that absence of tax invoices and/or e-way bill at the time of interception and their subsequent production does not absolve the assesee from the liability of penalty under the Goods and Service Tax Act.“Production of these documents subsequent to the interception cannot absolve the petitioner from the liability of penalty as the very purpose of imposing...
GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court
The Allahabad High Court has held that in case of no discrepancies or clerical errors in the documentation, the initial burden to prove that there is intention to evade tax lies on the department.While quashing penalty under Section 129 of the Uttar Pradesh Goods and Service tax Act, 2017, Justice Shekhar B. Saraf held that “It is a fact that the burden of proof lies on the petitioner...