CBIC Circulars Are Binding On Service Tax Dept, Violations Will Make Actions Illegal: Jharkhand High Court
1 year, 4 months ago

CBIC Circulars Are Binding On Service Tax Dept, Violations Will Make Actions Illegal: Jharkhand High Court

Live Law  

The Jharkhand High Court has held that the circulars or instructions issued by the Central Board of Indirect Taxes and Customs are legally binding on the department, and their violation will make the actions of the respondent illegal and ex-facie bad in law.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that the Department has violated Clauses 14.10. The Jharkhand High Court has held that the circulars or instructions issued by the Central Board of Indirect Taxes and Customs are legally binding on the department, and their violation will make the actions of the respondent illegal and ex-facie bad in law. 1053/02/2017-CX dated March 10, 2017, and Clause 4.3 of the Instructions dated November 18, 2021, issued by the CBIC, which provide the manner in which the adjudication order has to be passed by the Respondent Department. Counsel For Petitioner: Rahul Lamba, Aditya Khandelwal Counsel For Respondent: P.A.S.Pati, Ranjana Mukherjee, Anil Kumar, Ratnesh Kumar LL Citation: 2023 LiveLaw 73 Case Title: M/s LMB Sons Versus UOI Case No.

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History of this topic

Jharkhand HC Directs Tax Authorities To Follow Due Procedure While Passing Orders; Imposes Costs For Passing Order Violating Natural Justice
1 week ago

Jharkhand HC Directs Tax Authorities To Follow Due Procedure While Passing Orders; Imposes Costs For Passing Order Violating Natural Justice

Live Law  

The Jharkhand High Court directed the state tax authorities to follow due procedure while passing adjudication orders. The Division Bench of Chief Justice Ramachandra Rao and Justice Deepak Roshan stated that “despite directions issued by the Court, it appears that State Tax authorities are continuing to conduct adjudication proceedings in utter disregard to the mandatory provisions of the Act and …

No Hearing Given: Rajasthan HC Quashes Trial Court Order Making Adverse Remarks Against Circle Officer For Alleged Negligence In Probe
2 weeks, 4 days ago

No Hearing Given: Rajasthan HC Quashes Trial Court Order Making Adverse Remarks Against Circle Officer For Alleged Negligence In Probe

Live Law  

The Jaipur bench of the Rajasthan High Court set aside a trial court order which made adverse remarks against the concerned circle officer and where the DGP was directed to initiate disciplinary proceedings against the officer for alleged negligence committed during the investigation of a case. Justice Anoop Kumar Dhand observed that it was settled that no one could be …

Department Retaining Balance Amount After Tax Demand Is Reduced Violates Article 14 & Article 265 Of Constitution: Jharkhand High Court
3 weeks, 2 days ago

Department Retaining Balance Amount After Tax Demand Is Reduced Violates Article 14 & Article 265 Of Constitution: Jharkhand High Court

Live Law  

The Jharkhand High Court stated that retaining balance amount by department after the tax demand is reduced is violative of Article 14 & Article 265 of the constitution. Subsequently, fresh assessment order post remand was also passed reiterating that the tax amounts are due from the assessee again without giving credit to the amount already deposited by the assessee at …

Jharkhand High Court Closes Contempt Case Against Excise Department Following Compliance Of Orders On Statutory Interest Payment To Brewery
2 months, 1 week ago

Jharkhand High Court Closes Contempt Case Against Excise Department Following Compliance Of Orders On Statutory Interest Payment To Brewery

Live Law  

During the hearing on January 10 the counsel appearing for the petitioner company Shekhar Sinha said that now the statutory amount has been paid in favour of the petitioner and, as such, he does not want to press the instant contempt case as the grievance of the petitioner has been redressed. The Jharkhand High Court has closed contempt proceedings initiated …

Appointment Of Second Commissioner Without Assigning Reasons Violates Order 26 Rule 10(3) CPC: Jharkhand High Court
2 months, 1 week ago

Appointment Of Second Commissioner Without Assigning Reasons Violates Order 26 Rule 10(3) CPC: Jharkhand High Court

Live Law  

The Jharkhand High Court in a recent ruling has emphasized that appointing a second Pleader Commissioner without assigning reasons for ignoring the report of the first Commissioner violates the provisions of Order 26, Rule 10 of the Civil Procedure Code and is to be condemned. The lower court had allowed the respondents-plaintiffs' application objecting to the first Pleader Commissioner's report …

Jharkhand High Court Quashes Prevention Detention Based On Station Diary Entries, Questions State For Not Lodging FIR If Crime Was Made Out
2 months, 1 week ago

Jharkhand High Court Quashes Prevention Detention Based On Station Diary Entries, Questions State For Not Lodging FIR If Crime Was Made Out

Live Law  

" So far as the Station Diary Entries are concerned, it is an admitted case that those have not culminated in any criminal case. It is surprising that if the acts mentioned in the Station Diary Entries are criminal acts and are cognizable in nature, then why the State has not filed any First Information Report. The court pointed out …

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court
2 months, 2 weeks ago

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court

Live Law  

The Delhi High Court has made it clear that a Commissioner under the Central Goods and Services Tax Act 2017 cannot, in purported exercise of its powers under Section 107, sit in appeal over an order passed by the Appellate Authority. A division bench of Justices Yashwant Varma and Dharmesh Sharma ruled, “The Commissioner, while seeking to review an order …

Private Party Can't Seek Punishment For Contempt Of Court Without Prior Written Consent Of Advocate General: Jharkhand High Court Reaffirms
2 months, 3 weeks ago

Private Party Can't Seek Punishment For Contempt Of Court Without Prior Written Consent Of Advocate General: Jharkhand High Court Reaffirms

Live Law  

The Jharkhand High Court dismissed a contempt petition filed by an advocate, observing that it was not maintainable under the Contempt of Courts Act as the petitioner lacked locus and failed to fulfil mandatory requirements for initiating such proceedings. Justice Sanjay Kumar Dwivedi, in its decision, observed, “It is well settled if a private party seeks punishment for contempt of …

Custody Orders Must Be Respected Unless Challenged And Modified By Higher Court: Jharkhand HC Directs Mother To Handover Son To Father
3 months, 1 week ago

Custody Orders Must Be Respected Unless Challenged And Modified By Higher Court: Jharkhand HC Directs Mother To Handover Son To Father

Live Law  

Highlighting that a custody order, unless challenged or modified by a higher court, must be respected, the Jharkhand High Court upheld a family court's order granting custody of a minor boy to his father. The above ruling came in a writ petition filed by the father seeking recovery of his son claiming that his wife took away their child despite …

Telangana HC Orders Disciplinary Action Against Revenue Officials For Altering Land Entries In Private Party's Favour Despite Status Quo Order
3 months, 1 week ago

Telangana HC Orders Disciplinary Action Against Revenue Officials For Altering Land Entries In Private Party's Favour Despite Status Quo Order

Live Law  

The Telangana High Court has directed the State to take disciplinary action against revenue officials for altering revenue records and issuing a pattedar-passbook in favour of a respondent third party despite subsisting status quo orders which had been issued earlier. Therefore, the petitioner sought a direction to respondents to restore the entries in the revenue records in terms of the …

Jharkhand HC Issues Contempt Notices To Two Senior Officials Of State Education Department For Violating Court Orders, Withholds Salaries
3 months, 2 weeks ago

Jharkhand HC Issues Contempt Notices To Two Senior Officials Of State Education Department For Violating Court Orders, Withholds Salaries

Live Law  

The Jharkhand High Court has directed the withholding of salaries of the Secretary of the School Education and Literacy Department and the Director of Secondary Education for failing to comply with prior court directives and attempting to circumvent its orders. Highlighting the repeated misconduct, Justice Sanjay Prasad, presiding over the case, remarked, “This Court fails to understand the approach of …

Power Under Article 227 Of Constitution To Be Used Sparingly, Cannot Be Used For 'Correcting Mere Errors': Jharkhand High Court Reiterates
3 months, 3 weeks ago

Power Under Article 227 Of Constitution To Be Used Sparingly, Cannot Be Used For 'Correcting Mere Errors': Jharkhand High Court Reiterates

Live Law  

While hearing a plea seeking exercising of power under Article 227 of Constitution and for passing interim orders till fresh orders are passed by the concerned court, the Jharkhand High Court reiterated that power under the provision is to be used sparingly and cannot be used to correct "mere errors". The high court was hearing a plea moved by the …

Can't Perpetuate "Pernicious Practice" Of Indefinite Irregular Appointment: Jharkhand HC Orders Regularization Of Clerk After 10 Yrs
3 months, 3 weeks ago

Can't Perpetuate "Pernicious Practice" Of Indefinite Irregular Appointment: Jharkhand HC Orders Regularization Of Clerk After 10 Yrs

Live Law  

The Jharkhand High Court in a recent judgement, has directed the State to regularise the services of an appellant who had been engaged as a Computer Operator on a daily-wage basis since 2008 and later on a contractual basis. Ramachandra Rao and Justice Deepak Roshan observed, “We are of the opinion that utilizing the services of the appellant from 2008, …

Rajasthan High Court Impleads Then Jodhpur Collector, SDO, Tehsildar In Encroachment Case; Warns Of Jail Sentence If Orders Aren't Followed
4 months ago

Rajasthan High Court Impleads Then Jodhpur Collector, SDO, Tehsildar In Encroachment Case; Warns Of Jail Sentence If Orders Aren't Followed

Live Law  

In a contempt matter concerning encroachment of land, the Jodhpur bench of the Rajasthan High Court directed the petitioner to implead the then concerned Collector, Sub-divisional Officer and Tehsildar to seek their stand, warning them of punishment including "jail sentence" if they don't pay heed to court orders. The division bench of Chief Justice Manindra Mohan Shrivastava and Justice Munnuri …

Circular Issued For Police On Protocols To Arrest Accused Beyond State Borders: Tamil Nadu DGP Tells Kerala High Court
4 months ago

Circular Issued For Police On Protocols To Arrest Accused Beyond State Borders: Tamil Nadu DGP Tells Kerala High Court

Live Law  

The Director General of Police of Tamil Nadu has informed the Kerala High Court that a new circular dated November 13 has been issued outlining detailed guidelines to be followed while making arrests of accused persons outside the state's borders. The Court was hearing a contempt petition alleging violation of the Apex Court guidelines in D K Basu v State …

Supreme Court Stays HC Order For CBI Probe Into Alleged Irregularities In Jharkhand Assembly Appointments
4 months, 1 week ago

Supreme Court Stays HC Order For CBI Probe Into Alleged Irregularities In Jharkhand Assembly Appointments

Live Law  

The Supreme Court today stayed a Jharkhand High Court order, whereby alleged irregularities in the appointments and promotions to Jharkhand State Assembly were directed to be enquired into by the Central Bureau of Investigation. To briefly state facts of the case, one Shiv Shankar Sharma, a social worker, approached the Jharkhand High Court with a public interest litigation seeking a …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
4 months, 1 week ago

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Live Law  

Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity. At the …

Departmental Proceedings Must Adhere To Governing Rules, Some Evidence Must Be Proved Against The Delinquent: Jharkhand High Court
4 months, 2 weeks ago

Departmental Proceedings Must Adhere To Governing Rules, Some Evidence Must Be Proved Against The Delinquent: Jharkhand High Court

Live Law  

While hearing a service law matter, the Jharkhand High Court has reiterated that departmental proceedings must adhere to established rules and some sort of evidence is required to be proved against the delinquent. Pathak presiding over the case, underscored, "It is true that in a matter of departmental proceeding under the service law, the interference by a Writ Court under …

Existence Of Arbitration Clause Doesn't Automatically Bar Criminal Proceedings: Jharkhand High Court
10 months ago

Existence Of Arbitration Clause Doesn't Automatically Bar Criminal Proceedings: Jharkhand High Court

Live Law  

The Jharkhand High Court bench of Justice Sanjay Kumar Dwivedi held that held that the existence of an arbitration clause does not automatically bar criminal proceedings. Therefore, the Petitioners approached the Jharkhand High Court to quash the entire criminal proceeding, including the cognizance order by which the Judicial Magistrate took cognizance of offenses under Sections 409, 420, and 120-B of …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
11 months, 2 weeks ago

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Live Law  

Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

Jharkhand High Court Quashes Disciplinary Proceedings Initiated Against Lawyer On 'Malafide Complaint' By Opposite Party In Litigation
1 year, 1 month ago

Jharkhand High Court Quashes Disciplinary Proceedings Initiated Against Lawyer On 'Malafide Complaint' By Opposite Party In Litigation

Live Law  

Last week, the Jharkhand High Court annulled disciplinary proceedings initiated by the State Bar Council against a lawyer accused of engaging in an "illicit" physical relationship with his client. 3 has got no locus to lodge the complaint before Jharkhand State Bar Council, when there is no professional relationship between the petitioner and the complainant. 3 before the Jharkhand State …

Rajasthan Land Revenue Rules 1963 | District Collector's Order Is Appealable Before Revenue Appellate Authority: High Court
1 year, 3 months ago

Rajasthan Land Revenue Rules 1963 | District Collector's Order Is Appealable Before Revenue Appellate Authority: High Court

Live Law  

The Rajasthan High Court has iterated that no party can be left remediless merely because there is no provision for appeal provided in a statute. The Court observed thus in the context of Rajasthan Land Revenue Rules, 1963, wherein it noted that regardless of the presence or absence of such lacunae in the Act, the petitioner can prefer an appeal …

S.205 CrPC | Provision For Exemption From Personal Appearance Meant To Avoid Undue Harassment Of Accused: Jharkhand High Court
1 year, 3 months ago

S.205 CrPC | Provision For Exemption From Personal Appearance Meant To Avoid Undue Harassment Of Accused: Jharkhand High Court

Live Law  

The Jharkhand High Court has noted that the intention behind the exemption from personal appearance of accused, as outlined in Section 205 of the Criminal Procedure Code, is to ensure that accused individuals are not subjected to unnecessary harassment and that the complainant does not suffer any undue prejudice. Justice Sanjay Kumar Dwivedi observed, “The purpose of exemption under Section …

Accused Has Right To Be Heard In Revision Challenging Dismissal Of Complaint: Punjab & Haryana High Court Sets Aside Order Restoring Complaint
1 year, 3 months ago

Accused Has Right To Be Heard In Revision Challenging Dismissal Of Complaint: Punjab & Haryana High Court Sets Aside Order Restoring Complaint

Live Law  

Observing that where the complaint was dismissed and thereafter challenged in the revision petition the accused has right to be heard, the Punjab & Haryana High Court has set aside the order of a Session Court which was passed in revision petition without issuing process to the accused.Justice Jasjit Singh Bedi said, "A perusal of Section 401 Cr.P.C. Observing that …

Prosecution Of Public Servant For Corruption Involves Public Interest, Delayed Sanction Doesn't Automatically Invalidate Proceedings: Jharkhand HC
1 year, 4 months ago

Prosecution Of Public Servant For Corruption Involves Public Interest, Delayed Sanction Doesn't Automatically Invalidate Proceedings: Jharkhand HC

Live Law  

While emphasizing that non-compliance with the mandatory period for granting sanction to prosecute a public servant should not automatically lead to the quashing of criminal proceedings, especially when the case involves the prosecution of a public servant for corruption, the Jharkhand High Court has dismissed the petition filed by Upendra Nath Mandal, the Former Senior Manager of MECON Ltd, seeking …

Quasi-Judicial Authority Can’t Pass Non-Speaking Orders: Rajasthan HC Sets Aside Punishment Imposed On Constable Allegedly Found Intoxicated On Duty
1 year, 5 months ago

Quasi-Judicial Authority Can’t Pass Non-Speaking Orders: Rajasthan HC Sets Aside Punishment Imposed On Constable Allegedly Found Intoxicated On Duty

Live Law  

Regarding the disciplinary action taken against a Police constable who was allegedly intoxicated while on duty, the Rajasthan High Court has recently observed that the Disciplinary and Appellate authority cannot do so without appreciating the evidence and assigning proper reasons. Justice Anoop Kumar Dhand sitting at the Jaipur Bench opined that the impugned orders were ‘totally non-speaking orders’ and the …

Criminality Cannot Be Fastened In Every Case For Mere Breach Of Contract: Jharkhand High Court
1 year, 6 months ago

Criminality Cannot Be Fastened In Every Case For Mere Breach Of Contract: Jharkhand High Court

Live Law  

While observing that not every dispute should culminate in criminal charges, especially when the underlying issue is fundamentally civil in nature, such as a breach of contract, the Jharkhand High Court quashed criminal proceedings against a petitioner in a case that involved allegations under Sections 406, 420, 379, and 120B of the Indian Penal Code Justice Sanjay Kumar Dwivedi observed, …

Transfer Order Can Be Passed In Administrative Exigency But Not As Punishment: Madhya Pradesh High Court
1 year, 6 months ago

Transfer Order Can Be Passed In Administrative Exigency But Not As Punishment: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court recently invalidated a transfer order and a relieving order issued to an individual holding the position of Superintendent Engineer within the M.P. The division bench of Justices S. A. Dharmadhikari and Hirdesh observed, “Admittedly, there is approval of the Managing Director before passing the impugned transfer order and relieving order. The appellant had challenged a …

Govt Servants Can’t Be Excluded from Protection of Rights Guaranteed by Part III of Constitution: Delhi HC
1 year, 9 months ago

Govt Servants Can’t Be Excluded from Protection of Rights Guaranteed by Part III of Constitution: Delhi HC

News 18  

The Delhi High Court on Thursday observed that government servants cannot be excluded from the protection of rights guaranteed by Part III of the Constitution of India and set aside the 2019 Memorandum Order that de-recognised the Central PWD Engineers Association. By virtue of Article 19 of the Constitution of India, the right to form Association or Union or Cooperative …

No Board Exams For 5th And 8th Class Students In State Board: Karnataka High Court Quashes Govt Circulars
2 years ago

No Board Exams For 5th And 8th Class Students In State Board: Karnataka High Court Quashes Govt Circulars

Live Law  

The Karnataka High Court on Friday quashed three circulars issued by the State government by which it prescribed a Board Examination for students of Standards 5 and 8th in schools affiliated to the state board. The bench orally said “The State government can follow the procedure and do it for the next academic year.” The petitioners had questioned the circular …

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court
2 years, 2 months ago

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court

Live Law  

The Bombay High Court has ruled that orders, instructions or directions issued by the CBDT under Section 119 or under the Explanation to Section 279 of the Income Tax Act, 1961, cannot put fetters on the power of income tax authorities under Section 279 to consider an application for compounding of offence, by prescribing a period of limitation. Thus, the …

Jharkhand Bar Council Calls Off Lawyers' Strike Against Court Fee Hike After Bar Council Of India Order
2 years, 2 months ago

Jharkhand Bar Council Calls Off Lawyers' Strike Against Court Fee Hike After Bar Council Of India Order

Live Law  

Jharkhand State Bar Council on Friday decided to call off the strike against the hike in court fee, after the Bar Council of India Chairman directed it to end the boycott of courts. BCI Chairman earlier directed the State Bar Council to furnish reasons for such extreme step of strike by it and to explain why it did not move …

Circulars Issued By Centre, State Merely Represent Their Understanding Of Statutory Provisions, Not Binding Upon Court: Kerala High Court
2 years, 2 months ago

Circulars Issued By Centre, State Merely Represent Their Understanding Of Statutory Provisions, Not Binding Upon Court: Kerala High Court

Live Law  

The Kerala High Court on Thursday observed that circulars or clarifications issued by the Central Government represent merely their understanding of the statutory provision and are not binding upon the Court as it is for the Court to declare what a particular provision of the statute says. It was also contended by the Senior Government Pleader that as per Section …

Jharkhand High Court Sets Aside Demand Notice For Payment Of Service Tax On Legal Services Provided By A Senior Advocate
2 years, 6 months ago

Jharkhand High Court Sets Aside Demand Notice For Payment Of Service Tax On Legal Services Provided By A Senior Advocate

Live Law  

The Jharkhand High Court on Thursday quashed a demand notice issued by the tax authorities to a Senior Advocate seeking payment of service tax on legal services provided by him to a legal firm.The bench of Chief Justice Ravi Ranjan and Justice Sujit Narayan Prasad, however, did not allow the prayer seeking to quash Notification No.18/2016-ST dated 1.3.2016 and Notification …

Order XXVI CPC | Order Refusing Appointment Of Local Commissioner Not Revisable: Punjab & Haryana High Court
2 years, 8 months ago

Order XXVI CPC | Order Refusing Appointment Of Local Commissioner Not Revisable: Punjab & Haryana High Court

Live Law  

The Punjab and Haryana High Court while dealing with a revision petition for setting aside order passed by the Additional Civil Judge dismissing plaintiff's application for appointment of a Local Commissioner, held that order refusing appointment of Local Commissioner does not decide any issue nor does it adjudicate rights of the parties and hence would not be a revisable order. …

Madhya Pradesh High Court Directs Department To Issue Fresh Reassessment Order For Not Considering Reply
2 years, 8 months ago

Madhya Pradesh High Court Directs Department To Issue Fresh Reassessment Order For Not Considering Reply

Live Law  

The Madhya Pradesh High Court bench of Justice Sujoy Paul and Justice Prakash Chandra Gupta has held that the reassessment order was passed without considering the reply to the show cause notice and directed the department to pass a fresh order. The department submitted that indisputably the petitioner's reply escaped notice of the respondents while passing an order under Section …

Delhi High Court Quashes Reassessment Order Issued Without Considering The Reply Filed By The Assessee
2 years, 9 months ago

Delhi High Court Quashes Reassessment Order Issued Without Considering The Reply Filed By The Assessee

Live Law  

The Delhi High Court, consisting of Justice Manmohan and Justice Manmeet Preetam Singh Arora, has quashed the reassessment order issued without considering the reply filed by the assessee. The department submitted that the petitioner's reply was not taken into consideration while passing the impugned order under Section 148A of the Income Tax Act. The court directed the assessing officer to …

Clarificatory Circular Operates Retrospectively And Does Not Bring Anything New: Gauhati High Court
2 years, 10 months ago

Clarificatory Circular Operates Retrospectively And Does Not Bring Anything New: Gauhati High Court

Live Law  

The Gauhati High Court has reiterated that a circular issued by the Central Board of Indirect Taxes and Customs which only clarifies the CBIC's original instructions and does not bring anything new is clarificatory in nature and operates retrospectively. The GST department submitted before the Gauhati High Court that after the issuance of the show cause notice, another circular was …

Magistrate Not Empowered To Effect Delivery Of Possession Of Property U/S 107 CrPC: Jharkhand High Court
2 years, 10 months ago

Magistrate Not Empowered To Effect Delivery Of Possession Of Property U/S 107 CrPC: Jharkhand High Court

Live Law  

The Jharkhand High Court has recently observed that a Magistrate is not empowered to give effect to delivery of possession of the property under section 107 Cr.P.C. The observation came from Justice Sanjay Kumar Dwivedi: "Looking to section 107 Cr.P.C., it is crystal clear that the Magistrate can proceed if the person is within his jurisdiction or the place of …

Weekly Round-Up Of Tax Cases: 24 April To 30 April, 2022
2 years, 10 months ago

Weekly Round-Up Of Tax Cases: 24 April To 30 April, 2022

Live Law  

Supreme Court Income Tax Act - Loss Suffered Due To Exchange Fluctuation While Repaying Loan Can Be Regarded As Revenue Expenditure : Supreme Court Case Title: Wipro Finance Ltd. vs Commissioner of Income Tax Citation: 2022 LiveLaw 418 Allowing the appeal filed by Wipro Finance Ltd., the Supreme Court observed that the loss suffered owing to exchange fluctuation can be …

Initiation Of Adjudication Proceeding Without Issuance Of Show Cause Notice Is Void Ab Initio: Jharkhand High Court
2 years, 10 months ago

Initiation Of Adjudication Proceeding Without Issuance Of Show Cause Notice Is Void Ab Initio: Jharkhand High Court

Live Law  

The Jharkhand High Court bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has held that the initiation of an adjudication proceeding without the issuance of a show cause notice is void ab initio. However, the respondent-authorities were not convinced by the petitioner's documents and, as a result, issued an intimation to the petitioner on Form GST DRC-01A dated …

Merely Because The Petitioner Has Been Acquitted Later On Does Not Dilute The Allegation Of Suppression Of A Pending Criminal Case: Jharkhand High Court
2 years, 11 months ago

Merely Because The Petitioner Has Been Acquitted Later On Does Not Dilute The Allegation Of Suppression Of A Pending Criminal Case: Jharkhand High Court

Live Law  

The Jharkhand High Court recently held that the suppression of a pending criminal case is all the more serious, and merely because the petitioner has been acquitted later on does not dilute the allegation of suppression. The petitioner's services were terminated on account of impression of facts and furnishing incorrect information about the pendency of a criminal case at the …

No Manufacturing Activity Within State , ITC Cannot Be Denied Under JVAT Act: Jharkhand High Court
2 years, 11 months ago

No Manufacturing Activity Within State , ITC Cannot Be Denied Under JVAT Act: Jharkhand High Court

Live Law  

The Jharkhand High Court has ruled that Input Tax Credit can be denied on Inter-State sale or transfer of stock under Section 18 of the Jharkhand Value Added Tax Act, 2005 only when some manufacturing activity is undertaken by the assessee in the State. The Deputy Commissioner of Commercial Taxes passed an assessment order disallowing the Input Tax Credit to …

Plea In Jharkhand High Court Challenges Its RTI Rules Asking Applicants To Provide 'Motive' Behind Seeking Info, Notice Issued
3 years ago

Plea In Jharkhand High Court Challenges Its RTI Rules Asking Applicants To Provide 'Motive' Behind Seeking Info, Notice Issued

Live Law  

The Jharkhand High Court on Tuesday issued a notice on a writ petition challenging certain provisions of the High Court's Right to Information Rules as ultra vires the Central legislation.The matter was heard by a division bench of Chief Justice Ravi Ranjan and Justice Sujit Narayan Prasad, which sought a response from the Registrar General of High Court, directing him …

Appeal From Any Order Passed By Family Court With Consent Of Parties Not Maintainable: Jharkhand High Court
3 years, 1 month ago

Appeal From Any Order Passed By Family Court With Consent Of Parties Not Maintainable: Jharkhand High Court

Live Law  

The Jharkhand High Court recently held that Section 19 of the Family Courts Act, 1984 is akin to the provision under Section 96 of the Code of Civil Procedure which bars appeal from a decree passed with the consent of parties.It added that this bar operates with further expansion under Section 19, in as much as, no appeal shall also …

Lokayukta Can Only 'Recommend' To Disciplinary Authority To Take Action Against Erring Officer, No Statutory Power To Issue Direction: Jharkhand HC
3 years, 1 month ago

Lokayukta Can Only 'Recommend' To Disciplinary Authority To Take Action Against Erring Officer, No Statutory Power To Issue Direction: Jharkhand HC

Live Law  

The Jharkhand High Court has held that Section 12 of the Jharkhand Lokayukta Act, 2001 does not confer power upon the Lokayukta to pass a direction commanding upon the disciplinary authority to take action against a person, against whom irregularities are found to be true in the course of inquiry. The development arose in a writ petition that was filed …

Remark On Rahul Gandhi: Jharkhand High Court Quashes Case Against Union Minister Narendra Singh Tomar
3 years, 1 month ago

Remark On Rahul Gandhi: Jharkhand High Court Quashes Case Against Union Minister Narendra Singh Tomar

Live Law  

The Jharkhand High Court on Tuesday quashed a criminal case against Union Minister of Agriculture & Farmers Welfare, Narendra Tomar for his alleged derogatory remarks against Congress Leader Rahul Gandhi.The Bench of Justice Sanjay Kumar Dwivedi quashed the case registered against Tomar under Section 504 of IPC for his alleged remark made during a political rally in 2016 that "Prime. …

Writ Court Can't Sit In Appeal Over Departmental Proceedings, Particularly When There Are Concurrent Findings On Charge: Jharkhand HC
3 years, 1 month ago

Writ Court Can't Sit In Appeal Over Departmental Proceedings, Particularly When There Are Concurrent Findings On Charge: Jharkhand HC

Live Law  

The Jharkhand High Court has recently reiterated that the writ court does not sit in appeal against the orders passed in departmental proceedings, particularly when there are concurrent findings concerning the proved charges. Referring to the precedent in Pravin Kumar v. Union of India, Justice Anubha Rawat Choudhary noted,"This Court finds that in the instant case the petitioner has not. …

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