Show Cause Notice And Reassessment Order Based On Distinct And Separate Grounds, No Details Of Bogus Purchases Were Given: Delhi High Court Quashes The Order.

The Delhi High Court has held that the show cause notice as well as the reassessment order under Section 148A(d) of the Income Tax Act were based on distinct and separate grounds. The department failed to provide the details of the transaction and the vendors from whom the bogus purchases were made.The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has...

Andhra Pradesh Govt. Mandates DIN For All Communications From August 1, 2022

The Andhra Pradesh governmenthas mandated the generation and quoting of Document Identification Numbers (DIN) on any communication sent to taxpayers by the officers and staff of the Commercial Taxes Department.Any communication which does not bear the electronically generated DIN/Unique identification number shall be treated as invalid and shall be deemed to have never been...

Failure To Secure Presence Of Crucial Witnesses Not Ground To Acquit Accused If Evidence Otherwise Establishes Prosecution Case: Kerala HC

The Kerala High Court on Wednesday held that the non-examination of crucial witnesses or the investigating officer by itself is not a sufficient reason to disbelieve the prosecution case in toto and to acquit the accused, if the evidence adduced otherwise emphatically established the prosecution case.Justice A. Badharudeen added that although the prosecution is duty bound to examine all...

Request For Oral Hearing Cannot Be Denied by The Arbitral Tribunal On The Ground That The Claims Involved Are Modest: Telangana High Court

The Telangana High Court has ruled that where the Arbitral Tribunal has passed a foreign arbitral award after denying the request of a party for oral hearing, the said arbitral award is contrary to the fundamental policy of Indian law as it is in conflict with the basic notions of justice and hence, it cannot be enforced in India. The Bench, consisting of Justices P. Naveen Rao...

Kerala High Court Reserves Order In Bail Plea Moved By SFI Leader Who Violated Earlier Bail Conditions

The Kerala High Court on Friday reserved its verdict on the bail application moved by Arsho P.M, the State Secretary of the Students' Federation of India (SFI), who was taken into custody for the second time after he violated the bail conditions imposed on him.Justice Viju Abraham heard both the counsels extensively before reserving orders in the bail application. The Judge orally remarked...

Mint Newspaper Article: Delhi High Court Asks YouTuber Gaurav Taneja To Remove Tweets Naming & Tagging Journalist Shephali Bhatt

The Delhi High Court on Friday asked YouTuber Gaurav Taneja to remove the tweets made by him specifically naming and tagging Journalist Shephali Bhatt on the microblogging site Twitter.Days after Justice Amit Bansal granted ad-interim relief to Taneja directing Mint Newspaper to take down an allegedly defamatory article published against him under Bhatt's byline, the journalist moved...

GST On Liquidated Damages, Compensation And Penalty Arising Out Of Breach Of contract: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular on the GST applicability on liquidated damages, compensation, and penalties arising out of breach of contract or other provisions of law.There has to be an express or implied agreement, oral or written, to do or abstain from doing something against payment of consideration for doing or abstaining from such an...

Mere Fact That Liberty Of Bail Was Not Misused During Trial Does Not Per Se Warrant Suspension Of Sentence U/S 389 CrPC: Delhi High Court

"The mere fact that during trial liberty of bail was not misused may not per se warrant suspension of sentence and grant of bail," the Delhi High Court has observed.Justice Anoop Kumar Mendiratta added that even though a detailed examination of the merits of the case may not be required for suspension of sentence, however, the exercise of jurisdiction is to be made in judicious manner and for...

Person Working In Supervisory Capacity Cannot Raise "Industrial Dispute": Gujarat High Court Quashes Reinstatement Order

The Gujarat High Court has reiterated that a person working in "supervisory" capacity cannot raise an industrial dispute under the Industrial Disputes Act, 1947.The Bench comprising Justice AY Kogje further made it clear that while deciding whether such person is a workman or not, the Labour Court ought to carefully consider the evidence placed on record and there is no exhaustive list of work...

KOO Coin Reward: Delhi High Court Restrains Websites, Apps From Offering Digital Currencies Under Microblogging Platform's Trademark

The Delhi High Court has restrained three websites and applications from offering digital coins and currencies consisting of the trademark owned by microblogging site 'Koo', observing that the customers were being mislead in believing that there exists a genuine cryptocurrency or digital currency platform associated with the platform. Justice Pratibha M Singh also directed MEITY to block...

Objections To Admissibility Of Secondary Evidence Can Be Decided At Judgment Stage, Piecemeal Trial At Pre-Argument Stage Not Necessary: Orissa HC

The Orissa High Court has held that objections raised as to "mode of admissibility" of secondary evidence can be adjudicated upon by Trial Courts at the stage of judgment and there is no strict rule that it must be decided as and when objection is raised or before the commencement of arguments. A Single Judge Bench of Justice Krushna Ram Mohapatra observed, "It appears that...

Delhi Riots Site Plans Prepared Casually, S.65B Certificate Not Filed For Digitally Sourced Evidence: Court Calls For Sensitization Of Police

Dealing with a case related to 2020 Delhi riots, a city Court has called for sensitisation of investigating officers (IOs) on making the photos obtained from digital sources as admissible in evidence by filing a certificate under sec. 65B of Indian Evidence Act. Additional Sessions Judge Pulastya Pramachala ordered thus:"Whenever, photographs are filed from digital sources, needless to say that...