Allahabad High Court
Allahabad High Court Seeks Response From State On "Non-Functional" Real Estate Appellate Tribunal
The Allahabad High Court, on Friday, sought response from the State Government on functioning of Real Estate Appellate Tribunal in the State.In a matter pertaining to recovery and disbursement of funds, Counsel for petitioner submitted that he was constrained to approach the High Court despite filing an appeal in the Tribunal. The Real Estate Appellate Tribunal has not been functioning due...
Allahabad High Court Dismisses PIL Seeking 'Removal' Of Mathura's Idgah Mosque, Its Recognition As Krishna Janmabhoomi
The Allahabad High Court today dismissed a Public Interest Litigation (PIL) plea seeking recognition of Mathura's Shahi Idgah Mosque site as Krishna Janam Bhoomi.A bench of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava passed this order after reserving its verdict on the matter last month. A detailed order is awaited.#BREAKING | #AllahabadHighCourt DISMISSES PIL plea...
Intent To Evade Tax Sine Qua Non For Initiation Of Proceedings U/S 129 And 130 Of CGST Act: Allahabad High Court
The Allahabad High Court has held that it is necessary for the authorities to establish intention to evade tax for proceedings under Sections 129 and 130 of Central Goods and Service Tax Act, 2017. The Court held that without recording a finding a as to intention to evade tax, proceedings can at best be initiated under Section 122 of the Act.Dealing with Section 129 and Section 130 of the...
Wrong Mention Of Section In Title Of Application Can’t Be Held Against Assesee: Allahabad High Court
The Allahabad High Court has held that based on the observations of the Tribunal, if a wrong Section is written in the title of the application, it will not take away the scope/ application of Rule 24 of the Income Tax (Appellate Tribunal) Rules.Petitioner preferred an appeal against order of assessment/penalty before the Commissioner of Income Tax (Appeals) which was dismissed....
Allahabad HC Junks Priest’s Plea To Receive Devotees' Offerings Made To Naugrah Shivlings In Kashi Vishwanath Temple Corridor
The Allahabad High Court has rejected a petition filed by a Pujari (Jitendra Giri) seeking permission to worship and receive offerings made by devotees to Naugrah Shivlings established within Sri Kashi Vishwanath Temple corridor in Varanasi. A bench of Justice Mahesh Chandra Tripathi and Justice Prashant Kumar dismissed the plea as it found no grounds to direct the UP Government to...
Burden To Prove Concession Rightly Claimed Upon Assesee In Original Proceedings, Burden Shifts Upon Department In Reassessment Proceedings: Allahabad High Court
The Allahabad High Court has recently held that the burden to prove that concession has been rightly claimed is upon the assesee in the original proceedings. However, the Court held that in reassessment proceedings, burden shifts upon the Department to prove that assesee had wrongly claimed concession.Distinguishing the decision of Allahabad High Court in Star Paper Mills Limited Vs....
Bakery Shortening And Vanaspati Are As Same: Allahabad High Court Applies Common Parlance Test
The Allahabad High Court has applied the Common Parlance Test and held that bakery shortening and vanaspati are the same.The bench of Justice Piyush Agrawal has observed that on the test of 'Common Parlance' Notification No. 37/2003 dated April 30, 2003, issued by the Government of India is very important and relevant, as in the Notification the Union Government has very categorically...
Allahabad High Court Weekly Round-Up: October 2 - October 8, 2023
NOMINAL INDEX U.P. Cooperative Federation Limited through its Managing Director and Another v. Presiding Officer, Industrial Tribunal (2), U. P. Lucknow and two others 2023 LiveLaw (AB) 356 Vishwanath Vishwakarma v. State Of U.P. Through Prin. Secy. Deptt. Of Revenue Lko. And Others 2023 LiveLaw (AB) 357 Union Of India And 4 Others v. Ashutosh Kumar And 5 Others 2023 LiveLaw...
UP ‘Cow Slaughter’ Act | Vehicle Transporting Cow, Its Progeny Within UP Can’t Be Seized Or Confiscated: Allahabad High Court
The Allahabad High Court has observed that a vehicle used for the transportation of cows and their progeny within the state (and not outside the state) is not any offence under the UP Prevention of Cow Slaughter Act, 1955 and hence, such a vehicle cannot be seized or confiscated by the authorities. The bench of Justice Karunesh Singh Pawar further held that when cows and their...
Allahabad High Court Issues Contempt Notice To A DSP Who Told His Name To A Judicial Magistrate In A 'Discourteous' Manner
The Allahabad High Court last week issued a show cause contempt notice to a Deputy Superintendent of Police for showing disrespect to a Judicial Magistrate and telling his name to the court in a discourteous and contemptuous manner. The bench of Justice Ashwani Kumar Mishra and Justice Syed Aftab Husain Rizvi issued the show cause notice to Rajesh Kumar Tiwari, Circle...
Allahabad HC To Pronounce Order Tomorrow On PIL Seeking Removal Of Mathura's Idgah Mosque, ASI Excavation Of Premises
The Allahabad High Court will pronounce an order tomorrow on a Public Interest Litigation (PIL) plea seeking recognition of Mathura's Shahi Idgah Mosque site as Krishna Janam Bhoomi. A bench of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava reserved its verdict on the matter last month. This PIL plea, moved by Advocate Mahek Maheshwari in 2020, was earlier dismissed...
‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation
While setting aside order cancelling GST registration of assesee on grounds that it was unreasoned, the Allahabad High Court has held that ‘reasons are heart and soul’ of any order. In absence of reasons assigned, the order is vitiated in law.Petitioner’s GST registration was cancelled by the Assistant Commissioner, Sector 25, State Tax, Kanpur Nagar. Appeal preferred by the petitioner...