Allahabad High Court
Not Always Necessary To Hold Detailed Enquiry Against Each Individual Where Enquiry Is Against Several Persons: Allahabad High Court
In a case involving large number of fake “ODs” in Amity University, the Allahabad High Court has held that when enquiry proceedings are being held against large number of persons, it is not always necessary to hold a detailed enquiry against every individual involved.“OD” is the attendance earned by students by participating in trainings, seminars, workshops or other...
Fabricating Documents, Misappropriating Funds Not Part Of 'Official Duty' For Purposes Of Claiming Protection U/S 197 CrPC: Allahabad HC
The Allahabad High Court has observed that acts like fabricating the document or misappropriating funds do not form part of the official duty of a public servant to claim protection under Section 197 of CrPC. For context, Section 197 CrPC seeks to protect an officer from unnecessary harassment, who is accused of an offence committed while acting or purporting to act in the discharge...
CGST Act | Time Extension For Filing Appeal Against Orders U/S 73, 74 Can Be Extended To Orders U/S 129, 130: Allahabad HC Asks CBIT To Consider
The Allahabad High Court, on Wednesday, directed the Central Board of Indirect Taxes, Ministry of Finance to consider extending the benefit of extension of time to file appeal under Section 107(1) of the Central Goods and Services Act, 2017 to orders passed under Section 129 and Section 130 of the Act.The Central Board of Indirect Taxes and Customs, Ministry of Finance, issued Notification...
Courts Are Not Industrial Establishments, Bar Can't Bargain Their Demands Like Trade Unions: Allahabad High Court On Lawyers' Strike
Expressing alarm over a petition concerning continuous strike in Tehsil Bar Association Rasara, District Ballia, the Allahabad High Court remarked,“In our judicial system, strike brings the wheels of justice to a standstill, bringing cheer and happiness amongst enemies of justice. Their whips get thicker, sticks more brutal to deepen bleeding wounds day-by-day, their apathy to listen the...
[Limitation Act] Allahabad High Court Extends Benefit Of Exclusion Of Time U/S.14 To Appeals Under S.107 CGST Act
On Wednesday, the Allahabad High Court direct the Additional Commissioner, CGST, (Appeals), Meerut, to grant benefit of Section 14 of the Limitation Act to the petitioner and hear the appeal filed under Section 107 of Central Goods and Service Tax Act, 2017 afresh.Section 14 of the Limitation Act, 1963 provides that the time during which an applicant/plaintiff prosecutes a case in a court...
Commercial Tax | Allahabad High Court Upholds Condonation Of 1365 Days Delay On Sufficient Cause
The Allahabad High Court has upheld condonation of delay of 1365 days by the Commercial Tax Tribunal in filing of appeal as it was sufficiently explained by the authorities.Revisionist-assesee approached the High Court against order of the Commercial Tax Tribunal condoning the delay of 1365 days on part of the Department in filing the appeal. Reliance was placed on the decision of the...
UPGST | Burden To Prove Intention To Evade Tax Lies Solely On Department: Allahabad High Court
On Wednesday, the Allahabad High Court held that the burden to prove intention to evade tax lies solely on the Department. The Court held penalties in tax laws should not be imposed solely on insignificant technical errors which do not have any financial consequences.The Court held that penalties should only be imposed where there is concrete evidence to show that an assesee is...
UPGST | Opportunity Of Hearing Mandatory Under S75(4) Before Imposing Tax/Penalty: Allahabad High Court
The Lucknow Bench of the Allahabad High Court held that before passing of any adverse order, such as imposing tax or penalty, opportunity of hearing is mandatory under Section 75(4) of the Uttar Pradesh Goods and Service Tax Act, 2017.Section 75(4) of the UPGST Act provides that an opportunity of hearing must be granted if requested in writing or where any adverse action is contemplated...
Suppression Of Criminal History From Employer Ground For Cancellation Of Candidature/ Dismissal From Service: Allahabad High Court
The Allahabad High Court has held that there cannot be any suppression as to information about conviction/acquittal or arrest or pendency of criminal case by any candidate seeking employment. The Court held that if there is any suppression of fact regarding criminal history, it can lead to cancellation of candidature or termination from service.Relying on the decision of the Supreme Court...
Section 5 Of Limitation Act Does Not Apply To Section 107 Of CGST Act: Allahabad High Court
The Allahabad High Court has held that Section 5 of the Limitation Act, 1963 does not apply to appeals filed under Section 107 of the Central Goods and Services Tax Act, 2017.“The Central Goods and Services Act is a special statute and a self-contained code by itself. Section 107 of the Act has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is...
Husband Bound To Maintain Wife Despite Lack Of Income, He Can Earn ₹350-400 Per Day As An Unskilled Worker: Allahabad HC
The Allahabad High Court has recently observed that a husband is duty-bound to provide maintenance to his wife u/s 125 CrPC even if has no income from his job and he can earn Rs. 350-400 per day as an unskilled labour. A bench of Justice Renu Agarwal observed thus while referring to the Supreme Court's ruling in the case of Anju Garg vs Deepak Kumar Garg 2022 LiveLaw (SC) 805 wherein...
Acid Attack | Medical Grant Is A Fundamental Right Under Article 21: Allahabad HC Grants Additional Compensation For Verified Medical Bills
The Allahabad High Court has directed the State to pay additional compensation of Rs. 5,26,000 against the medical bill vouchers of mother-son duo who suffered acid attack injuries.The bench comprising of Justice Salil Kumar Rai and Justice Surendra Singh-I held,“It has been well established from the decisions of the Apex Court in the case of Chameli Singh Vs. State of U.P., AIR 1996 SC...