Delhi High Court Weekly Round Up: September 19 To September 25, 2022

NOMINAL INDEXCitations 2022 LiveLaw (Del) 884 TO 2022 LiveLaw (Del) 905LOTUS PAY SOLUTIONS PVT LTD. & ANR. v. UNION OF INDIA & ORS. 2022 LiveLaw (Del) 884SHREYA BHARDWAJ THROUGH HER GUARDIAN v. SANSKRITI SCHOOL AND ANR. 2022 LiveLaw (Del) 885SANJEEV KUMAR v. UNION OF INDIA & ORS. 2022 LiveLaw (Del) 886SHRI. MANOJ KUMAR GARG v. STATE OF NCT OF DELHI & ORS. 2022 LiveLaw...

Plea Challenges UP Govt's Order To Remove Eggs Stored In All Private Cold Storages Across State: Allahabad High Court Issues Notice

The Allahabad High Court has sought a response from the Uttar Pradesh Government on a plea challenging the direction issued by the Director, Horticulture and Food Processing that eggs stored in all private cold storage be taken out by 17.09.2022 and it be ensured that private cold storage do not store eggs.The bench of Justice Manoj Misra and Justice Vikas Budhwar has also asked the...

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal

The Madras High Court has directed the GST department to take suitable steps by instructing GST Network, New Delhi to make suitable charges in the architecture of the GST Web Portal to allow the petitioners to file their returns and pay the tax/penalty/fine.The single bench of Justice Anitha Sumanth has noted that payment of tax, interest, fine/fee, etc. shall not be allowed to be made...

No TDS On Payment Of FTS To Non-Resident Not Having PE In India: ITAT

The Kolkata Bench Income Tax Appellate Tribunal (ITAT) ordered no TDS on payment of fees for technical services (FTS) to non-residents not having a Permanent Establishment (PE) in India.The two-member bench of Rajpal Yadav (Vice President) and Rajesh Kumar (Accountant Member) has observed that the payment made to non-resident recipients not having any permanent establishment in India and...

Sorry State Of Affairs That Session Courts Reject Bail Pleas In Petty Issues In A Routine Manner: Allahabad High Court

The Allahabad High Court recently disapproved of the approach of the sessions court in rejecting the bail application without application of judicial mind and in a routine manner in petty issues.The bench of Justice Suresh Kumar Gupta observed that it is a very sorry state of affairs that in petty issues bail applications, the session courts deny bail to the accused, prompting them to move to...

Cannot Recover 'Excess Retiral Benefits' After Allowing Officer To Continue Beyond Retirement Date: Bombay High Court

The Bombay High Court in a recent order granted relief to a retired medical officer of Thane Municipal Corporation (TMC) whose pension and gratuity was reduced by the local body after a government clarification said only public health department doctors were to be given extension of two years in service beyond the date of retirement."The petitioner having worked sincerely and without...

Myntra Not Entitled To ITC On Vouchers And Subscription Packages Procured From Third Party Vendors: AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that Myntra is not entitled to an Input Tax Credit (ITC) on vouchers and subscription packages procured from third-party vendors.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that Myntra is not eligible to avail of the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and...

Madhu Lynching Case| Kerala High Court Dismisses Anticipatory Bail Plea of Accused Who Threatened Victim's Mother

The Kerala High Court on Friday declined to grant anticipatory bail to a person, who is also an accused in the Madhu lynching case, in an FIR alleging he trespassed into the house of victim's mother and threatened to murder her for "proceeding with" the trial pertaining to her son's death. Upholding the order passed by the special court, Justice A. Badharudeen said Section 18 and 18-A of...

What Is The Procedure For Undertrial Foreign Nationals' Visa Renewal? Delhi HC Asks Centre

The Delhi High Court recently directed the Centre to place on record the necessary steps and procedures required to be followed by foreign nationals, who are in the jail as undertrials, for renewal of their visas.The bench of Justice Jasmeet Singh, which was dealing with a plea filed by a foreign national seeking bail in an NDPS case, said there are many foreign nationals lodged in the...

Investigation Against KIIFB At Preliminary Stage; Issuance Of Summons Do Not Violate Right: ED Tells Kerala High Court

The Enforcement Directorate has filed the counter affidavit in relation to its probe against the Kerala Infrastructure Investment Fund Board (KIIFB), with respect to the latter's alleged violations of the Foreign Exchange Management Act (FEMA) by the issuance of "Masala Bonds" in 2019. Apart from the KIIFB, Dr. Thomas Issac, who was the Finance Minister during the issuance of Masala Bonds...

Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court

The Delhi High Court has held that the physical verification of business premises for GST registration without issuing a notice is a violation of the principle of natural justice.The division bench of Justice Rajeev Shakdher and Justice Taravitasta Ganju has noted that the proper officer opted to have the petitioner's business premises inspected, albeit without the presence of its...

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the registration of premises is a necessary prerequisite for claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004.The bench of Rachna Gupta (Judicial Member) has observed that service providers are entitled to a refund under rule 5 of the Cenvat Credit Rules, 2004 when the output service...