Recorded Telephonic Conversations Are Not Admissible As Evidence Due To Infringement Of Privacy: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that recorded telephonic conversations are inadmissible as evidence if obtained without consent, as their use would infringe on an individual's right to privacy.This ruling arose from a petition seeking to admit a recorded conversation between a respondent's wife and her mother in court, which the trial court denied. The petitioner challenged this...

Applicability Of Section 5 Of Limitation Act To Petition U/S 34 Of Arbitration Act Is Excluded: Himachal Pradesh HC

The Himachal Pradesh High Court Bench of Ms. Justice Jyotsna Rewal Dua held that the prescribed period under Section 34(3) of the Arbitration Act is three months and further that given the language used in proviso to Sub-Section 3 of Section 34 of the Act, applicability of Section 5 of Limitation Act to the petition under Section 34 of the Act has been excluded.Brief FactsAward was passed by...

Contractual Service To Be Counted For Seniority And Annual Increments: Himachal Pradesh Court

On 27th September, Justice Bipin Chander Negi considered a case where petitioners approached the Himachal Pradesh High Court a case seeking counting of their contract service for the purpose of annual increment, seniority and consequential benefits from the date of their initial appointment(s). Background facts The petitioners here were appointed as Junior Office Assistant (IT)...

Himachal Pradesh High Court Affirms Clean Slate Theory, Declares Tax Authorities' Charge Over Properties After Acquisition Plan Void And Illegal

In an important judgment delivered by the Himachal Pradesh High Court, the claims and red entries of the state tax department over the properties of Su-Kam Power Systems Ltd.(Corporate Debtor) were quashed. The corporate debtor was sold as a going concern under the provisions of the Insolvency and Bankruptcy Code (IBC). The court held that once the company was acquired and resolution...

Recovery Officer Can't Attach Taxpayer's Overdraft Account With Banks By Exercising Power U/s 226(3): Himachal Pradesh HC Quashes Attachment Order

Observing Cash Credit account or overdraft is capable of being attached u/s 226(3) of Income tax Act, the Himachal Pradesh High Court turned down the decision of Tax recovery officer in passing the order of attachment of Cash Credit Account. Explaining the relationship between debtor & creditor, the High Court clarified that bank does not become a debtor to its customers and...

Negotiable Instruments Proceeding Under Section 138 Does Not Abate On Initiation Of Insolvency Proceeding: Himachal Pradesh High Court

In a significant judgement delivered by the Himachal Pradesh High Court, the personal liability of the accused under the Negotiable Instruments Act was upheld in spite of the insolvency proceedings initiated under the Insolvency and Bankruptcy Code (IBC). Brief Facts Tushar Sharma (accused) and his wife Smt. Shaveta Sharma applied for a house loan to the tune of Rs. 2 crores which...

Himachal Pradesh HC Says Rule 86B Of CGST Rules Limiting Discharge Of Output Tax Liability Through ITC In Electronic Credit Ledger Appears To Be Ultra Vires HPGST Act But Leaves Issue Open

The Himachal Pradesh High Court recently observed that Rule 86B of the Central Goods and Services Tax (CGST/HPGST) Rules, 2017, which restricts use of Input Tax Credit (ITC) in the Electronic Credit Ledger for releasing Output tax, appears to be ultra vires the HP Goods and Services Tax Act 2017.Rule 86B stipulates that ITC in the Electronic Credit Ledger can be used to discharge 99% of...

Himachal Pradesh HC To Decide If 12% Free Power Supply To States By Hydro Power Projects Can Be Subjected To GST, Stays 1000+ Cr. Demand Against NHPC

The Himachal Pradesh High Court is set to decide whether free power supply of 12% to the States where distress is caused by hydro power projects, can be subjected to Service Tax or GST.Meanwhile, Division bench of Chief Justice M.S. Ramachandra Rao and Justice Satyen Vaidya has stayed the demand made by the Additional Commissioner of CGST Department on the National Hydroelectric Power...

Benefit Of Section 4 Of Limitation Cannot Be Extended To Thirty Days Provided By Proviso To Section 34(3): Himachal Pradesh High Court

While hearing a petition under Section 37 of the Arbitration Act, the Himachal Pradesh High Court bench of Justice Bipin Chander Negi upheld the order passed by the district court, dismissing a Section 34 petition as barred by limitation. The court held that the benefit of Section 4 of the Limitation Act could only be extended to the prescribed period of limitation, which in the case of...

Tax Department Can't Create Charge On Property Of Corporate Debtor During Currency Of Moratorium Imposed By NCLT: Himachal Pradesh HC

The Himachal High Court held that once the corporate debtor is directed to be liquidated by the NCLT u/s 33(5) of Insolvency & Bankruptcy Code (IBC), no legal proceeding could be instituted by or against him by the Tax Authorities.Thus, the High Court clarified that the red entry/charge created by the Revenue Department on the property of the petitioner-company during the currency of...

Criminal Complaint Cannot Be Quashed Solely On Grounds Of Being Initiated Due To Political Vendetta: Himachal Pradesh High Court

The Himachal Pradesh High Court has recently held that a criminal complaint cannot be quashed solely because it was initiated due to political rivalry. The court was hearing a petition for the quashing of an FIR filed against the petitioners under Section 39(1)(a) of the Himachal Pradesh Excise Act and Section 171E read with Section 34 of the Indian Penal Code. The FIR stemmed from...

If State GST Has Started Proceedings, They Must Complete The Process; It Cannot Be Transferred To Central GST: Himachal Pradesh High Court

The Himachal Pradesh High Court stated that the State and Central Governments have been extended the same powers under the CGST and SGST Act and if one of the officers has already initiated proceedings, the same cannot be transferred to another and he alone is to issue process under the Act and take it to its logical end.The Bench of Justice Tarlok Singh Chauhan observed that “….where...