Allahabad High Court
Mining Lease | Consequential Order Cannot Go Beyond Realm Of Show Cause Notice: Allahabad High Court
The Allahabad High Court has held that any order passed as a consequence of the show cause notice cannot go beyond what is alleged in the show cause notice. Actions to be taken against a person must be clearly stated in the show cause notice, it held.While dealing with dispute regarding illegal mining, the bench comprising Justice Siddhartha Varma and Justice Shekhar B. Saraf observed that...
Divorce Law | Allegations Of Illicit Relationship Of Spouse Must Be Clearly Stated In Pleadings: Allahabad High Court
In a recent judgment, the Allahabad High Court has held that allegations of illicit relationship of a spouse cannot be left to the imagination of the court. Such allegations must be clearly made.While granting a decree of judicial separation under Section 13A of the Hindu Marriage Act, 1955, the Court held, “To infer existence of illicit relationship, it is not to be left to the imagination...
DNA Test Not To Be Ordered If Matriculation Certificate Sufficiently Proves Date Of Birth: Allahabad High Court
The Allahabad High Court has held that matriculation certificate issued by a school is recognized as sufficient legal proof for determining date of birth. The Court held that DNA test is not necessary where such certificate has not been proved wrong.Placing reliance on the judgment of Supreme Court in Aparna Ajinkya Firodia v. Ajinkya Arun Firodia, Justice Saurabh Shyam Shamshery held,“As...
UP Revenue Code 2006 | Land For Public Use Cannot Be Exchanged By Encroacher With His Own Land: Allahabad High Court
The Allahabad High Court has held that land recorded for public use cannot be exchanged by encroacher with his own land.The bench comprising Justice Rajnish Kumar held that restoring the pond and maintaining it is beneficial for the villagers and for maintaining ecological balance. The Court further observed that under Section 101 (Exchange) of UP Revenue Code a bhumidar can exchange land held...
Allahabad HC Upholds 'Ex-Parte' Divorce Decree Passed On Wife's Continued Absence, Says Natural Justice Can't Be Used To Defeat Ends Of Justice
The Allahabad High Court has held that even though opportunity of hearing before passing an order is non-negotiable, the same cannot be used to defeat the ends of justice. The Court held that if delay has been negligently or deliberately caused by one party, it cannot be allowed to take advantage of the delay.The bench comprising Justice Saumitra Dayal Singh and Justice Shiv Shanker...
UP VAT Act | Enhancement Of Turnover Not A Necessary Consequence To Rejection Of Books Of Accounts: Allahabad High Court
The Allahabad High Court has held that turnover cannot be enhanced merely based on rejection of books of accounts. There has to be material as to suppression of turnover by the assesee to indicate evasion of tax.Relying on various judgments of the Allahabad High Court, Justice Piyush Agrawal held “Once the findings of fact has been recorded in favour of the petitioner, there is no cogent...
Rejection Of Books Of Accounts Under UPVAT Act Will Not Necessarily Lead To Rejection Of Books Under Central Sales Tax Act: Allahabad HC Reiterates
The Allahabad High Court has reiterated that in absence of any material on record, rejection of books of accounts under local laws cannot be the sole ground for rejection of books of accounts under Central Sales Tax Act.“Merely because books of account under local sales have been rejected, the same will not necessarily be the ground for rejecting the books of account under Central Sales Tax...
Allahabad HC Directs A DSP To Tender An Unconditional Apology In Person To A Judicial Magistrate For Disrespecting Her
The Allahabad High Court on Monday directed a Deputy Superintendent of Police, for showing disrespect to a Judicial Magistrate, to personally appear before the concerned Presiding Judge, and submit his unconditional apology. A bench of Justice Ashwani Kumar Mishra and Justice Syed Aftab Husain Rizvi passed the order while dealing with a contempt matter concerning the incident....
Section 19 Family Courts Act 1984 | Order Of Family Court Under Section 125 CrPC Not Appealable: Allahabad High Court
The Allahabad High Court has held that order passed by the Family Court under Section 125 of Code Of Criminal Procedure, 1973 is not appealable before the High Court under Section 19 of the Family Courts Act, 1984.While referring to Section 19 of the Family Courts Act, 1984, the bench comprising of Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad held “By using the words "Save...
Early Disposal Of Cases Against MPs/MLAs | Allahabad HC Registers Suo Moto Case, Issues Directions To Special Courts Across State
The Allahabad High Court on Friday registered a suo moto case, in compliance with the Supreme Court's recent direction, to expedite the disposal of criminal cases pending against the Members of Parliament and Legislative Assemblies across the state. It may be noted that in the Supreme Court's November 9, 2023 order, inter alia, High Court Chief Justices were directed to register a suo motu...
UPVAT Rules | Stricter Approach To Be Followed Before Giving Benefit Of Exemptions/ Deductions: Allahabad High Court
The Allahabad High Court has held that though in case of doubt, taxing statues are to be interpreted in favour of the assesee. However, a stricter approach needs to be followed before giving the benefit of exemptions and deductions.“The general rule of law in taxing statutes is that in case of any doubt the benefit should be given to the assessee. However, in case of exemption and deduction...
Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court
The Allahabad High Court has held that the Goods and Service Tax Department is required to serve notice upon the legal representative of a deceased before proceeding against the deceased under the Central Goods and Service Tax Act, 2017.Petitioner’s husband was the sole proprietor of the firm was engaged in providing services as a Consultant. A show cause notice was issued in the name...