News Updates
No Service Tax Payable On Construction Services Provided To Gujarat State Police Housing Corporation: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax is not payable on the construction services provided to the Gujarat State Police Housing Corporation for the construction of a residential complex for the police staff.The two-member bench of Ramesh Nair (judicial member) and Raju (technical member) has observed that the...
Evict Employees Unauthorisedly Occupying Govt Accommodations, Collect Penal Rent: Uttarakhand High Court To State
The Uttarakhand High Court has disposed of a PIL and ordered eviction of retired/transferred government servants who are in unauthorised occupation of government accommodations. It has also directed the State to calculate and collect penal rents from aforesaid persons.While taking a tough stand against illegal occupations of government residences, the Division Bench of Chief Justice Vipin...
Dealer Can’t Undervalue Goods To Escape Tax, Under The Garb of E-Way Bill Isn’t Required For Goods Below Rs. 50,000: Allahabad High Court
The Allahabad High Court has ruled that under the garb of the protection given under Rule 138 of CGST Rules, 2017, dispensing the requirement of E-Way bill for movement of goods valuing below Rs.50,000, a dealer who is a manufacturer, cannot be allowed to send his goods to different consignees by undervaluing the same, and without the Taxing Authorities proceeding to take action against...
Mens Rea Essential Element U/S 344 CrPC: Chhattisgarh High Court Quashes Proceedings Against Tahsildar For Giving ‘False Evidence’ In Trial Court
The Chhattisgarh High Court has quashed criminal proceedings initiated under Section 344 of the Code of Criminal Procedure against a Tahsildar for allegedly giving ‘false evidence’ in a Trial Court.While finding the proceedings to be an abuse of process of law, the Single Bench of Justice Deepak Kumar Tiwari said,“The condition precedent for the exercise of power under Section 344...
Appearance Of AR Not Enough For Presuming Service On Assessee Under S. 292BB Of ITA: Orissa High Court
The Orissa High Court has deprecated the Income Tax Authority who, despite being informed that the assessee was in judicial custody, failed to serve a notice upon him through the Superintendent of the concerned jail, in the proceedings initiated against the assessee under Section 263 of the Income Tax Act, 1961. The bench of Chief Justice Dr. S. Muralidhar and Justice M.S. Raman...
Law Interns To Wear White Shirt, Black Pants & Black Tie In Courts: Delhi High Court
The Delhi High Court on Thursday said that law interns can enter court complexes in the national capital by wearing a white shirt, black tie and black pants as prescribed by the Bar Council of Delhi (BCD).Justice Prathiba M Singh also said that the advocates appearing before any courts, from city civil courts to the Supreme Court, would have to wear white bands along with the uniform...
[Cheating Case] Non-Compliance Of Section 41A CrPC Would Entitle Accused To Be Released On Bail: Gauhati High Court
The Gauhati High Court has held that if the police does not comply with the provisions of Section 41A CrPC in appropriate cases, the person arrested would be entitled to be released on bail.The present bail application was filed Section 439 CrPC in respect of a case registered under Sections 420 and 408 of the IPC against the petitioner who was physically handed over to police. It was...
Kerala High Court Directs State To Make Immediate Permanent Appointments In Government Law Colleges, Says Faculty Strength Not Being Met
The Kerala High Court recently directed the state government to take immediate steps to create posts and make permanent appointments in Government Law Colleges across the state in order to satisfy the requirements of faculty strength for the academic year 2023- 2024 in accordance with the Rules of Legal Education, 2008 framed by Bar the Council of India and the Advocates Act, 1961.A single...
CBIC Directs Antecedent Verification To Be Completed Within 45 Days
The Central Board of Indirect Taxes and Customs (CBIC) has issued the circular directing that the antecedent verification be completed within 45 days of receipt of the application.The Board has noted that antecedent verification is facing unreasonable delays at certain field formations. In order to ensure that verification is completed in a timely manner, it has been decided to amend...
[Maharashtra Rent Control Act] Court Can Fix Interim Standard Rent Only In A Rent Recovery Suit: Bombay High Court
The Bombay High Court recently held that a court can fix interim standard rent under the Maharashtra Rent Control Act, 1999 at any stage of a suit for recovery of rent but not in any other kind of suit.Justice Anil S. Kilor of the Nagpur bench set aside trial court’s order fixing interim rent of a shop premises in a suit for fixation of standard rent.“the authority to direct the tenant...
Centre Notifies Appointment Of Adv Venkatachari Lakshminarayanan As Additional Judge Of Madras High Court
The Central Government has notified the appointment of Advocate Venkatachari Lakshminarayanan as an additional judge of the Madras High Court.Lakshminarayan's name was recommended by the Supreme Court collegium in its meeting held on 17th January 2023 along with that of (now) Justice Victoria Gowri. He was one among the five advocates recommended for elevation.He has been appointed as...
Renting Dharamshala On Nominal Rent For Marriages Not Commercial, No Property Tax: Punjab and Haryana High Court
The Punjab and Haryana High Court has held that if Dharamshala is provided at a nominal rent for conducting marriages, it will not amount to a commercial purpose.The division bench of Justice Rintu Bahri and Justice Manisha Batra has observed that Dharamshalas are not liable to pay the property tax.The petitioner's tax on lands and buildings was assessed, and the assessee was served with a...