News Updates
Mandatory Deposit U/S 35F Of Excise Act Cannot Be Made By Way Of Debit In Electronic Credit Ledger Maintained Under CGST Act: CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a mandatory deposit under section 35F of the Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under the CGST Act.The two-member bench headed by Dilip Gupta (President) and P. Anjani Kumar (Technical Member) has observed that as per the provisions...
Delhi Riots: Congress Leaders Sonia Gandhi, Rahul Gandhi Oppose PIL In Delhi High Court Over Alleged Hate Speeches
Congress Leaders Sonia Gandhi and Rahul Gandhi have opposed a public interest litigation seeking registration of FIR against them for alleged hate speeches given during the anti CAA-NRC protests which led to the 2020 Delhi riots.The Congress leaders filed their replies before the Delhi High Court opposing a PIL filed by NGO Lawyers Voice which also sought constitution of an independent SIT...
Re-assessment Order Passed Without Considering Detailed Reply Of The Assessee: Delhi High Court
The Delhi High Court held that the significance of issuing a show cause notice prior to issuing a re-assessment notice has been lost because the order under Section 148A(d) of the Income Tax Act was made without taking into account the detailed reply filed by the assessee.The division bench of Justice Manmohan and Justice Manmeet Pritam Singh has observed that the department has not...
Gauhati High Court Refuses To Stay Mobile Internet Restrictions During State Recruitment Exams
The Gauhati High Court rejected the prayer for interim orders in a plea challenging notification dated 18.08.2022 temporarily suspending mobile internet connectivity during State recruitment examination.The impugned order was issued by the Principal Secretary to the Government of Assam, Home and Political Department, invoking the power conferred under the Temporary Suspension of...
'Consent' As Per 7 Descriptions U/S 375 IPC Is Imperfect, 'Pushed To The Wall' Consent For Invasive Sexual Acts & Not An Informed Expression Of Free Will: Calcutta HC
The Calcutta High Court recently deliberated over the role of consent (or its absence) to constitute the offence of Rape as defined under Section 375 of IPC and punishable under Section 376 of IPC. Stressing that the predominance of "consent" (or its absence) is the defining feature of the offence of rape in section 375, the bench of Justice Moushumi Bhattacharya and Justice Ajoy Kumar...
If Assessee Disputes Interest Liability Then Dept. Has To Follow Procedure Laid Down u/s 73 or 74 of the CGST Act: Jharkhand High Court
The Jharkhand High Court has held that if any assessee disputes the liability of interest under Section 50 of the CGST Act, then the department has to follow the specific procedure as stipulated under Section 73 or 74 of the CGST Act.The division bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has observed that the department failed to follow the procedure as enshrined...
Investigation Post Filing Application Would Not Debar Applicant From Seeking Advance Ruling: Telangana High Court
The Telangana High Court has held that the investigation post-filing of the application would not debar the applicant from seeking an advance ruling.The division bench of Chief Justice Ujjal Bhuyana and Justice C.V.Bhaskar Reddy has observed that the word "proceedings" has neither been defined in Chapter XVII nor in the definition clause, i.e., in Section 2 of the CGST Act. The inquiry...
Kerala High Court Reserves Its Order On The Plea moved by Judge Who Passed 'Provocative Dress' Order In Civic Chandran's Case
The Kerala High Court on Tuesday reserved order in the plea moved by the Principle District and Sessions Judge, Kozhikode, challenging his transfer order to the post of Presiding Officer, Labour Court, Kollam, subsequently after passing the 'Provocative Dress' remark in the Civic Chandran's Case.Justice Anu Sivaraman observed that the transfer is not a deputation as it is well within the cadre...
Interface Development Services By BlackRock India - Not An 'Intermediary Service': CESTAT
The Chandigarh Bench of CESTAT has ruled that the services provided by BlackRock India, relating to development of interface for an operating system for investment managers, is not an intermediary service. The Bench of Ajay Sharma (Judicial Member) and P.V. Subba Rao (Technical Member) held that the 'Business Support Services' rendered by BlackRock to its US based clients...
PIL In Rajasthan High Court Seeks Implementation of Manufactured Sand Policy; Notices Issued
The Rajasthan High Court has issued notice on a public interest litigation against alleged inaction of the government in implementation of the Manufactured Sand Policy in the State.Justice Sandeep Mehta and Justice Chandra Kumar Songara were hearing the PIL filed by Dinesh Kumar Goyal and others through Advocate Kuldeep Vaishnav.Notably, as per the Rajasthan Minor Mineral Concession Rules,...
Murugha Mutt Seer Shivamurthy Shivamurthy Sharanaru Moves Chitradurga Court Seeking Anticipatory Bail In Sexual Assault Case Involving Minors
Additional District and Sessions Judge at Karnataka's Chitradurga on Monday issued notice to the prosecution and others in the anticipatory bail application filed by Dr. Shivamurthy Murugha Sharanaru, the pontiff of Murugha Mutt of Chitradurga, accused of sexually abusing two minor girls staying in the hostels run by the Mutt. The accused had approached the court after the police...
Explain How AAI's Decision To Increase Height Limit Of Buildings Near Navi Mumbai Airport Is Illegal: Bombay High Court To Petitioner
The Bombay High Court on Monday asked the petitioner to explain how the Airport Authority of India's (AAI) decision to increase maximum permissible height of buildings near upcoming Navi Mumbai Airport is violative of the law. "If there is breach, then we will remedy breach", the court said and directed the petitioner to file an affidavit pointing out the statutory...