Gauhati High Court
Gauhati High Court Sets February 2025 Deadline For State To Notify Draft Rules & Child Protection Policy
The Gauhati High Court recently directed the Assam Government to inform it by February 25, 2025, about the status of the issuance of notification for the Draft Rules and Child Protection Policy; filling of the vacancies, and the status of social audit and tentative time of completion of the said audit. The division bench comprising Justice Kalyan Rai Surana and Justice Arun Dev Choudhury...
[Probation Of Offenders Act] Gauhati HC Extends Benefit Of Probation To Man Convicted U/S 498A IPC, Says Offence Was Not Heinous
The Gauhati High Court on Thursday (December 19) extended the benefit of Probation of Offenders Act to a man who was convicted and sentenced by the Trial Court to undergo one year imprisonment for the offence of cruelty under IPC Section 498A, after noting that the nature of offence alleged in the case was not so heinous. Notably, the Probation of Offenders Act Act provides for the release...
Gauhati HC Directs Counselling Of Parents Of Minor Rape Survivor Who Underwent Pregnancy Termination To Ensure She Isn't Abandoned
The Gauhati High Court on Thursday (December 19) directed the Secretary, District Legal Services Authority (DLSA) to undertake counselling of the parents of the minor girl, who was allowed to terminate her 26-week pregnancy after she was allegedly gang raped, so that they do not abandon her. A division bench comprising Justice Kalyan Rai Surana and Justice Susmita Phukan Khaund further...
S.68 IT Act | Whether Assessee Discharged Burden To Substantiate Identity & Genuineness Of Share Application Money Is 'Question Of Fact', Not Law: Gauhati HC
The Gauhati High Court refused to entertain an appeal with respect to genuineness of credit received by an assessee from share application money, holding that the same would require it to venture into factual matrix of the case which is beyond its jurisdiction under Section 260A of the Income Tax Act, 1961. The appeal was preferred by the Revenue, following CIT(A) reversing the...
Gauhati High Court Issues Complete Ban On Buffalo & Bulbuli Bird Fights In Assam
The Gauhati High Court on Tuesday issued an order completely banning Buffalo and Bulbuli bird fights in the State of Assam.Justice Devasis Baruah passed the order upon hearing the arguments of People for Ethical Treatment of Animals (PETA), which argued that the 2023 government notification which allowed these fights to take place, violated the Prevention of Cruelty to Animals Act 1960 and...
Gauhati High Court Asks Assam DGP To Direct Police Stations Not To File 'Hit And Run' Case U/S 106(2) BNS As Provision Not In Force Yet
The Gauhati High Court recently asked Assam's Director General of Police to issue necessary direction to the police stations under his jurisdiction, not to register any case under Section 106 (2) of the BNS–pertaining to death by rash driving which is not culpable homicide–which has not come into force till date.Section 106(2) BNS states that "whoever causes death of any person by rash...
[MV Act] Gauhati HC Sets Aside MACT Order Which Dismissed Claim For Being Barred U/S 166(3), Says Accident Occured Before Section Was Inserted
The Gauhati High Court recently set aside an order passed by the Motor Accident Claims Tribunal, Kamrup by which it dismissed a claim petition filed after six months of the accident for being barred by limitation under Section 166(3) of the Motor Vehicles Act, 1988 (as amended in 2019), on the ground that the amendment to Section 166 of the Act, which includes the insertion of sub-section...
Gauhati High Court Asks Its Registry To List All 20 Criminal Pleas Involving MPs, MLAs Before Special Bench For Expeditious Disposal
The Gauhati High Court on Monday (December 9), directed its Registry to take necessary steps for listing all pending twenty criminal petitions and criminal revision petitions involving MPs or MLAs before a Special Bench within 10 days, after obtaining necessary approval of the Chief Justice on the administrative side.A division bench of Justice Suman Shyam and Justice Arun Dev Choudhury...
In Her Best Interest: Gauhati High Court Permits Termination Of 26-Week Pregnancy Of Minor Girl Who Was Allegedly Gangraped
The Gauhati High Court on Monday (December 9) permitted a minor girl who was allegedly gang raped, to terminate her 26-week pregnancy, after noting that it would be in the girl's best interest. A division bench of Justice Kalyan Rai Surana and Justice Susmita Phukan Khaund passed the order while hearing a Suo Moto writ petition registered on the basis of a news article published in the Times...
Gauhati High Court Directs Haj Committee To Decide Issue Of Excess Fare Charged From Pilgrims Within 90 Days
The Gauhati High Court recently directed the Central Haj Committee of India to dispose of the representations regarding excess airfare charged from Haj pilgrims of Assam, strictly in the light of the provisions contain in Section 42 of the Haj Committee Act, 2002, within 90 days. The single bench comprising Justice Soumitra Saikia was hearing a writ petition filed by 91 Haj pilgrims of...
Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court
The Gauhati High Court stated that issuance of summary of Show Cause Notice in GST DRC-01 cannot substitute requirement for issuance of show cause notice under section 73(1) of CSGT Act. The Bench of Justice Manish Choudhury observed that “…….the issuance of the Summary of the Show Cause Notice, Summary of the Statement and Summary of the Order do not dispense with the...
Notice U/S 148A(b) Flagging Bogus Transactions Cannot Be Faulted For Merely Mentioning Sale Entry As That Of Purchase: Gauhati HC
The Gauhati High Court has dismissed a challenge to an order under Section 148A(d) of the Income Tax Act, 1961, deeming the Petitioners' case fit for issuance of notice for escapement of income assessment under Section 148. In doing so, it held that the order cannot be faulted merely because the alleged bogus transactions, whose existence the Petitioners (X and Y) did not deny in...