News Updates
How Should Courts Determine If An Authority Is A State Under Article 12? Delhi High Court Answers
The Delhi High Court has discussed in detail the guidelines that must be borne in mind by the courts while adjudicating the question as to whether an authority can be termed as a "State" within the meaning of Article 12 of the Constitution of India.A division bench of Chief Justice Satish Chandra Sharma and Justice Subramonium Prasad said that the control exercised by the State over an...
5% GST Payable On GTA Services Availed For Transporting Cotton Seed: Punjab AAR
The Punjab Authority of Advance Ruling (AAR) has ruled that the 5% GST is chargeable on goods transport agency (GTA) services availed by the applicant for transporting cotton seed (Banaula) provided that the credit of input tax charged on goods and services used in supplying the service has not been taken, else 12% GST is applicable.The two-member bench of Varindra Kaur and Viraj Shyamkarn...
Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand is not sustainable as the appellant has purchased fertilisers, which are their inputs, at cost, insurance, and freight (CIF) value, which includes the ocean freight element.The appellant has paid custom duty on CIF value, which includes ocean freight, according to the...
Uttarakhand High Court Bans Storage, Sale Of Fire Crackers In Haldwani's Ramlila Maidan For Safety Of Residents
The Uttarakhand High Court today directed the state authorities to forthwith stop the storage or retail sale of firecrackers in the Ramlila maidan area of Haldwani in the Nainital district in view of the grave danger to the life and property of the residents of the area.The bench of Chief Justice Vipin Sanghi and Justice R. C. Khulbe has directed the District Magistrate of Nainital District...
Failure To Issue ASMT 10 In Respect Of Aspects Forming Subject Matter Of Proceedings Vitiates Entire Proceedings: Madras High Court
The Madras High Court has held that ASMT 10 is mandatory before proceeding to issue GST DRC-01. Failure to issue ASMT 10 in respect of the discrepancies forming the subject matter in GST DRC-01 culminating in GST DRC-07 would vitiate the entire proceedings.The single bench of Justice Mohammed Shaffiq has observed that any proceeding in GST DRC-01A/1 culminating in an Order in GST DRC-07,...
Related Party Of Financial Creditor Not Barred U/S 29A To Submit A Resolution Plan: NCLT Cuttack
The National Company Law Tribunal ("NCLT"), Cuttack Bench, comprising of Shri P. Mohan Raj (Judicial Member), while adjudicating an application filed in Trimex Industries Pvt. Ltd. v M/S. Sathavahana Ispat Ltd. & Ors., has held that the IBC does not bar a related party of the Financial Creditor from submitting a resolution plan for the Corporate Debtor. Further, an...
Appellate Authority To Bear In Mind The Predicaments Faced By Taxpayers On Introduction Of GST Procedures: Orissa High Court
The Orissa High Court has held that the Appellate Authority should have borne in mind the predicament faced by taxpayers on the introduction of a new set of procedures by way of the promulgation of the CGST Act and rules and that time is required to be taken to get acquainted.The division bench of Justice Jaswant Singh and Justice Murahari Sri Raman has observed that it preferred to exercise...
Operation And Maintenance Of Municipal Wet Waste Processing Facility Attracts 18% GST: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that the 18% GST is payable on the operation and maintenance of municipal wet waste processing facilities.The two-member bench of Varindra Kaur and Viraj Shyamkarn Tidke observed that the supply of services to be provided to the State Urban Development Agency for the design, build, finance, operation, and transfer of municipal wet...
Accused In Kerala Human Sacrifice Case Challenge Police Custody, Allege Cops Leaking Confession Statements To Media
The three accused persons in the recent human sacrifice case of Elanthoor Village have approached the Kerala High Court against the order of the Judicial First Class Magistrate Court VIII, Ernakulam, which permitted the police to take the accused persons in custody for 12 days.In the Criminal Revision Petition moved through Advocate B.A. Aloor, the petitioners have argued that the order passed...
Contemplating Legislation Against Evil Practices Like Human Sacrifice: State Govt To Kerala High Court
The Kerala government earlier this week informed the High Court that it is contemplating enactment of a legislation against human sacrifice and other such superstitious practices. The Division Bench consisting of Chief Justice S. Manikumar and Justice Shaji P. Chaly recorded the submission made by the State Attorney in this regard when a case regarding the issue came before it for admission...
"Two Consenting Adults' Yearning To Find Love Can't Be Interfered With By Anyone": Allahabad High Court Unites Husband-Wife
The Allahabad High Court has observed that the choice of a life partner, the desire for personal intimacy, and the yearning to find love and fulfillment in a human relationship between two consenting adults cannot be interfered with by any other person.With this, the bench of Justice Sanjay Kumar Singh allowed a Habeas corpus plea filed by a husband after his wife/corpus submitted before...
[S.50 PMLA] Application For Recording Statement Of Accused Can Only Be Made Before Sessions/ Special Court, Not Magistrate: Karnataka HC
The Karnataka High Court has said that in light of the statutory framework of Prevention of Money Laundering Act, applications for recording statements of an accused/ suspect can only be made before the Special Court designated to try cases under the Act. A single judge bench of Justice M Nagaprasanna said, "PMLA mandates that anything emanating from the PMLA shall be considered only...