News Updates
Rule Whittling Down Input Taxes Refund Paid In Course Of Making A Zero-Rated Supply Is Ultra Vires: Karnataka High Court
The Karnataka High Court has an amendment to Rule 89(4) (C) of the CGST Rules by Notification 16/2020-CT dated 23.03.2020 is illegal, arbitrary, unreasonable, irrational, unfair, unjust, and ultra vires Section 16 of the IGST Act and Section 54 of the CGST Act.The Bench of Justice S.R.Krishna Kumar has observed that Rule 89(4)(C) of the CGST Rules is ultra vires Section 54 of the CGST Act...
NGT Orders Compensation For Deaths Of Children In West Bengal's Illegal Mining Case
NGT ordered compensation of 20 lakhs to each of the heirs of three deceased persons, including two 15-year-old children, and 5 lakhs to the injured who were engaged in illegal mining activities on the Balason river bed in Siliguri,West Bengal.Two children, along with a 20-year-old person, were crushed to death while illegally loading sand onto a truck in the Balason river bed in Siliguri...
Attachment Of Bank Accounts Is A Draconian Step, Attachment Is Subject To The Condition Mentioned U/s 83 Of GST Act: Delhi High Court
The Delhi High Court has held that attachment of bank accounts is a draconian step and the action can only be taken in case conditions specified in Section 83 of the GST Act, are fully satisfied.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that it is not open for the department to attach the bank accounts of other persons on the mere assumption that the funds were...
Refund Claim Embedded In Return, No Need To File Fresh Claim: Delhi High Court Directs Dept. To Pay 6% Interest
The Delhi High Court has held that since the claim for a refund made by the assessee was embedded in its return and the assessee was not required to file a fresh claim.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has directed the Department to pay interest within 4 weeks.The assessee filed its revised return on 10.07.2015 for the fourth quarter of the Financial...
Karnataka High Court Monthly Digest: March 2023 [Citation 85 -133]
Nominal Index:B Ranganath Hegde And Karnataka State Legal Services Authority & Others. 2023 LiveLaw (Kar) 85Kattemane Ganesha v. State of Karnataka. 2023 LiveLaw (Kar) 86M/s Inditrade Fincorp Pvt Ltd And Union of India & Others. 2023 LiveLaw (Kar) 87Jayanna B @ Jayaram And State of Karnataka. 2023 LiveLaw (Kar) 88P S Leelavathi v. N Ravi Shankar & others. 2023 LiveLaw...
Kerala High Court Monthly Digest - March 2023 [Citations 109-166]
Nominal Index Citations [2023 LiveLaw (Ker) 109-166]Vimal K. Mohanan & Anr. v. State of Kerala & Anr. 2023 LiveLaw (Ker) 110Sabu @ Eetty Sabu v State of Kerala 2023 LiveLaw (Ker) 111Vishnu and Others V State of Kerala and Others 2023 LiveLaw (Ker) 112Dr. Shiby M. Thomas v. The Hon'ble Chancellor, University of Calicut & Ors. 2023 LiveLaw (Ker) 113Rajeev A R V State of Kerala...
Modi Surname Remark: Patna Court Directs Rahul Gandhi To Appear In Court In Defamation Case Filed By RS MP Sushil Modi
An MP/MLA Court in Bihar's Patna district has directed Congress Leader Rahul Gandhi to appear before it on April 12 to record his statements under section 313 CrPC in the Defamation case filed against him by Rajya Sabha MP Sushil Kumar Modi.MP Modi filed a criminal complaint (through Senior Advocate and former Add. Solicitor General of India SD Sanjay) against Gandhi in 2019 under Section 500...
Maharashtra Bar Council Initiates Disciplinary Proceedings Against Lawyer For Filing "Frivolous" PIL Against A Sitting Judge
The Bar Council of Maharashtra and Goa has initiated disciplinary proceedings against an advocate for filing a PIL against Bombay High Court Judge – Justice Revati Mohite Dere – and allegedly maligning and tarnishing hers as well as the Judiciary’s image.The Bar Council has constituted a 3-member disciplinary committee against Advocate Mursalin Shaikh “for making the frivolous...
Statement Recorded U/S 164 Or 161 CrPC Can't Be Treated As Substantive Evidence Without Opportunity Of Cross-Examination To Defence: Patna High Court
The Patna High Court, while acquitting an accused under the POCSO Act, has reiterated that if the defence is denied an opportunity to cross examine a witness whose statement is recorded under Section 164 or Section 161 CrPC, then such statements cannot be treated as evidence of substantive character.The bench of Justice Alok Kumar Pandey relied upon Supreme Court's decision in R. Shaji vs....
Meghalaya High Court Cracks Whip On Overloaded Vehicles, Directs State To Carry Out Inspection Drives
The Meghalaya High Court on Friday directed the State government to take immediate action against the overloading of vehicles along the principal arterial routes in the State.The directions came to be passed by a bench comprising Chief Justice Sanjib Banerjee and Justice W. Diengdoh, while hearing a PIL pertaining to the movement of illegally mined coal in heavy vehicles without following...
Bombay High Court Criticizes Sessions Judge For Giving "Single-Line" Reasoning While Setting Aside Magistrate's Detailed Order
The Bombay High Court recently criticized a sessions judge for giving a single line reasoning to set aside a well-reasoned order passed by the judicial magistrate.Justice SG Mehare of the Aurangabad bench said that while writing a judgement in appeal, the court has to appreciate the case as if it is a trial before it.“…the learned Additional Sessions Judge has recorded a single-line...
Calcutta High Court Directs State-Owned Corporation To Refund Overdrawn Amount Deducted From Group C Employee's Retiral Benefits
The Calcutta High Court recently directed the State Government to pay the overdrawn amount to a Group ‘C’ employee which was recovered post his retirement on the ground that the said recovery by the employers was in violation of the ratio laid down by the Supreme Court in the State of Punjab and Ors. v. Rafiq Masih (2015) 4 SCC 344. The Supreme Court in State of Punjab and Ors....