Issuance Of Summons Is Not Initiation Of Proceedings Referable To Under Section 6(2)(B) Of CGST Act: Rajasthan High Court
9 months, 2 weeks ago

Issuance Of Summons Is Not Initiation Of Proceedings Referable To Under Section 6(2)(B) Of CGST Act: Rajasthan High Court

Live Law  

The Rajasthan High Court, Jaipur Bench, has held that issuance of summons is not initiation of proceedings referable to under Section 6 of the CGST Act.The bench of Justice Pankaj Bhandari and Justice Shubha Mehta has observed that the scope of Section 6 and Section 70 of the CGST Act is different and distinct, as the former deals with any proceedings on subject matter, whereas. The Rajasthan High Court, Jaipur Bench, has held that issuance of summons is not initiation of proceedings referable to under Section 6 of the CGST Act. The bench of Justice Pankaj Bhandari and Justice Shubha Mehta has observed that the scope of Section 6 and Section 70 of the CGST Act is different and distinct, as the former deals with any proceedings on subject matter, whereas the latter deals with the power to issue a summons in an inquiry, and therefore, the words “proceedings” and “inquiry” cannot be mixed up to read as if there is a bar for the respondents to invoke the power under Section 70 of the CGST Act. The petitioner contended that state authorities had initiated the proceedings, and as per Section 6 of the CGST Act, if a proper officer under the State Goods and Services Tax Act or Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.

Tax Proceedings Act Cgst Summons Rajasthan High Court Cgst Act Section 70 Subject Matter That Issuance  initiation  proceedings  high  62b  referable  70  cgst  court  subject  officer  matter  summons  act  rajasthan  tax  issuance

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Rajasthan High Court Annual Digest 2024 [PART I]
1 week, 6 days ago

Rajasthan High Court Annual Digest 2024 [PART I]

Live Law  

Citations: 2024 LiveLaw 1 To 2024 LiveLaw 232 Orders/Judgments January 2024 Writ Petition Against Charge-Sheet Not Maintainable Unless Issued By Authority Not Competent To Initiate Disciplinary Action: Rajasthan HC Title: Laxman Singh Gurjar v. Rajasthan State Road Transport Corporation & 2 Ors. Title: Shiv Kumar Khandelwal vs State of Rajasthan & Ors Citation: 2024 LiveLaw 80 A single judge bench …

Supreme Court Weekly Round-up: December 02, 2024 To December 08, 2024
4 weeks, 2 days ago

Supreme Court Weekly Round-up: December 02, 2024 To December 08, 2024

Live Law  

Index Citations Ashok v. State of Uttar Pradesh, Criminal Appeal No. Case Details: Irfan Khan v. State Citation: 2024 LiveLaw 945 The Supreme Court quashed the Arms Act case against the person accused of possessing a buttondar knife. Setting aside the High Court's decision, Mehta J. in the judgment observed that "the notification whereby, a buttondar knife having blade dimensions …

Rajasthan Civil Services Rules | Apprehension Of Inquiry Taking Long Time Not Ground To Ward Off Disciplinary Inquiry U/S 19: High Court
1 month, 1 week ago

Rajasthan Civil Services Rules | Apprehension Of Inquiry Taking Long Time Not Ground To Ward Off Disciplinary Inquiry U/S 19: High Court

Live Law  

Rajasthan High Court has ruled that the possibility of disciplinary inquiry taking a long time could not be a reason to invoke Section 19 of the Rajasthan Civil Services Rules, 1958 and do away with the inquiry. Hence, in order to take a quick and effective action, the disciplinary authority dismissed the petitioner from services under Rule 19 to send …

Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account
1 month, 1 week ago

Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account

Live Law  

The Rajasthan High Court stated that the provisional attachment under Section 83 of the CGST Act ceases after one year and cannot be attached again without giving fresh reasons. The Division Bench, consisting of Chief Justice Manindra Mohan Shrivastava and Justice Ashutosh Kumar, was dealing with a case in which the assessee challenged the department's attachment of their bank account …

Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account
1 month, 1 week ago

Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account

Live Law  

The Rajasthan High Court stated that the provisional attachment under Section 83 of the CGST Act ceases after one year and cannot be attached again without giving fresh reasons. The Division Bench, consisting of Chief Justice Manindra Mohan Shrivastava and Justice Ashutosh Kumar, was dealing with a case in which the assessee challenged the department's attachment of their bank account …

Rajasthan High Court Impleads Then Jodhpur Collector, SDO, Tehsildar In Encroachment Case; Warns Of Jail Sentence If Orders Aren't Followed
1 month, 3 weeks 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 …

Absence Of Prior Sanction U/s 197 CrPC Renders Cognizance For Offences U/s 323 & 504 IPC By Magistrate For Initiating Criminal Prosecution Of Public Servant, Non-Est: Rajasthan High Court
7 months, 2 weeks ago

Absence Of Prior Sanction U/s 197 CrPC Renders Cognizance For Offences U/s 323 & 504 IPC By Magistrate For Initiating Criminal Prosecution Of Public Servant, Non-Est: Rajasthan High Court

Live Law  

Finding that the entire series of events have nexus with each other and the action of petitioner was done in discharge of his official duties, the Rajasthan High Court held that the cognizance for offences under Sections 323 and 504 IPC, taken by the Judicial Magistrate against a public servant, posted as Station House Officer, is unsustainable in law, in …

Punjab & Haryana High Court Issues Bailable Warrant Against IAS Officer To Ensure Appearance In Contempt Case, Imposes 10K Cost For Adjournment
7 months, 3 weeks ago

Punjab & Haryana High Court Issues Bailable Warrant Against IAS Officer To Ensure Appearance In Contempt Case, Imposes 10K Cost For Adjournment

Live Law  

The Punjab & Haryana High Court has issued bailable warrants against an IAS officer to ensure her presence in a contempt plea filed by a man for allegedly violating the High Court's order and causing "illegal obstruction" in the construction of a plot.Justice Rajbir Sehrawat said, "to ensure the presence of the respondent before this Court on the next date …

Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024
9 months, 2 weeks ago

Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024

Live Law  

Supreme Court Case Title: M/s Global Technologies and Research versus Principal Commissioner of Customs, New Delhi Citation : 2024 LiveLaw 239 Recently, the Supreme Court held that under the Customs Act, the Importer's Bill of Entry of subsequent imported goods can be discarded if the subsequent imported goods are undervalued to the previously imported identical or similar goods. Allahabad High …

[Rajasthan Excise Act] Bar U/S 69 On Release Of Seized Vehicle Applies To Vehicle Carrying Contraband, Not To Escorting Vehicle: High Court
9 months, 2 weeks ago

[Rajasthan Excise Act] Bar U/S 69 On Release Of Seized Vehicle Applies To Vehicle Carrying Contraband, Not To Escorting Vehicle: High Court

Live Law  

Rajasthan High Court has iterated that the embargo under Section 69 of the Rajasthan Excise Act, 1950 on the powers of a criminal court won't be applicable when the seized vehicle was merely an escort for the vehicle that was originally carrying the contraband. The single judge bench of Justice Sudesh Bansal also clarified that the bar under Section 69 …

Orders Appealable U/S 14A Of SC/ST Act Can't Be Challenged U/S 482 Of CrPC: Allahabad High Court
10 months, 3 weeks ago

Orders Appealable U/S 14A Of SC/ST Act Can't Be Challenged U/S 482 Of CrPC: Allahabad High Court

Live Law  

The Allahabad High Court recently observed that in cases where an appeal against an order would lie under Section 14A of the SC/ST Act, 1989, the aggrieved person cannot invoke the inherent jurisdiction of the High Court under Section 482 CrPC to challenge the order. The Court also noted that Section 14-A starts with the words “notwithstanding anything contained in …

Punjab & Haryana High Court Issues Contempt Notice To Hisar DCP For Failure To Act Against Alleged Bonded Labour Despite Directions
11 months, 1 week ago

Punjab & Haryana High Court Issues Contempt Notice To Hisar DCP For Failure To Act Against Alleged Bonded Labour Despite Directions

Live Law  

The Punjab & Haryana High Court has issued contempt notice to Deputy Commissioner of Police at Hisar for not complying with its direction to take immediate action on a complaint alleging that several labourers are being forced to work as a bonded labours in a brick kiln Company.While noting that the DCP's response "is not only unsatisfactory but the same …

Person Summoned Under Sec 69 CGST Act Cannot Seek Anticipatory Bail Under S 438 CrPC; Only Remedy Is Under Art 226 : Supreme Court
1 year, 5 months ago

Person Summoned Under Sec 69 CGST Act Cannot Seek Anticipatory Bail Under S 438 CrPC; Only Remedy Is Under Art 226 : Supreme Court

Live Law  

The Supreme Court on Monday held that if a person is summoned under Section 69 of the CGST Act, 2017 for the purpose of recording of his/her statement, the provision of Section 438 of Criminal Procedure Code, 1973 cannot be invoked.A division bench of Justice J B Pardiwala and Justice Prashant Kumar Mishra observed: “Thus, the position of law is …

Punjab And Haryana High Court Relaxes Norm On 'Mandatory Custody' For Suspension Of Sentence In NDPS Cases
1 year, 9 months ago

Punjab And Haryana High Court Relaxes Norm On 'Mandatory Custody' For Suspension Of Sentence In NDPS Cases

Live Law  

A division bench comprising of Justices M.S. Ramachandra Rao and Sukhvinder Kaur of the Punjab and Haryana High Court has held that the norm of undergoing minimum mandatory period of custody of 6 years for consideration of grant of relief of suspension of sentence in cases where there is conscious possession of commercial quantity of contraband RCR 316) is liable …

Supreme Court Yearly Digest 2022- Judiciary
1 year, 11 months ago

Supreme Court Yearly Digest 2022- Judiciary

Live Law  

Judges Appointment Judges Appointment - Collegium reiterations are binding - Supreme Court asks Centre to explain by reiterated names are sent back to the collegium- 10 names reiterated by the Supreme Court collegium sent back by the Central Government- SC asks Attorney General as to how under the Scheme of law prevalent, are reiterated names sent back - Refers to …

Dispute Arising Out Of Erstwhile Central Excise Act Has To Be Dealt With Under Its Provisions And Not Under GST: Jharkhand High Court
2 years, 1 month ago

Dispute Arising Out Of Erstwhile Central Excise Act Has To Be Dealt With Under Its Provisions And Not Under GST: Jharkhand High Court

Live Law  

The Jharkhand High Court has held that the initiation of proceedings by the department under section 73 of the CGST Act, 2017 for alleged contravention of the Central Excise Act and Finance Act against the petitioner in terms of Section 140 of the CGST Act for the transition of CENVAT Credit as being inadmissible under GST was beyond his jurisdiction.The …

Punjab & Haryana High Court Weekly Round Up: 22 August To 28 August, 2022
2 years, 4 months ago

Punjab & Haryana High Court Weekly Round Up: 22 August To 28 August, 2022

Live Law  

Amit Kumar through his LR's mother Smt. Sushila Devi v. State of Haryana and another 2022 LiveLaw 237 Om Prakash Soni Vs State of Punjab and others, and connected matters 2022 LiveLaw 234 Vijay Kumar Setia Versus State Of Punjab And Others Rajpal Poultry Farm v. State of Haryana Judgments/Orders S.437 CrPC | Bail May Be Granted If Case Triable …

Rajasthan Stamp Act | Duty Can't Be Levied On Transaction Not Having 'Territorial Nexus' With State: High Court
2 years, 5 months ago

Rajasthan Stamp Act | Duty Can't Be Levied On Transaction Not Having 'Territorial Nexus' With State: High Court

Live Law  

The Rajasthan High Court recently set aside a single bench decision which permitted levy of duty under the Rajasthan Stamp Act, 1998 on an amalgamation instrument executed outside the State pursuant to sanction of Himachal Pradesh High Court, not only in relation to properties situated in Rajasthan, but also on the transfer of shares. A division bench comprising Justices Manindra …

'Make A Choice' : Supreme Court Rejects Plea To Reschedule Judicial Examinations In Bihar, MP & Rajasthan Which Are Clashing
2 years, 5 months ago

'Make A Choice' : Supreme Court Rejects Plea To Reschedule Judicial Examinations In Bihar, MP & Rajasthan Which Are Clashing

Live Law  

The Supreme Court, on Tuesday, refused to entertain pleas seeking the Court's indulgence in issuing directions to Rajasthan, Bihar and Madhya Pradesh High Courts to conduct their respective Judicial examinations in such a manner, that they do not coincide. One of the pleas sought quashing of notification issued by the Madhya Pradesh High Court scheduling the Online Preliminary Examination of …

Courts Shouldn't Rush To Issue Standing Warrant, Proclamation & Attachment Orders Unless Satisfied That Accused Evading Intentionally: Rajasthan HC
2 years, 6 months ago

Courts Shouldn't Rush To Issue Standing Warrant, Proclamation & Attachment Orders Unless Satisfied That Accused Evading Intentionally: Rajasthan HC

Live Law  

The Rajasthan High Court has observed that the courts should not rush to issue standing warrants and initiate proceedings under Sections 82 and 83 of the Code, unless they are satisfied that the accused is intentionally evading or circumventing the warrants in order to avoid the prosecution. The Courts should not rush to issue standing warrant and initiating proceedings under …

Order 7 Rule 11 CPC | Power Of Rejection Of Plaint Mandatory, Can Be Exercised At Any Stage Before Conclusion Of Trial: Punjab & Haryana High Court
2 years, 8 months ago

Order 7 Rule 11 CPC | Power Of Rejection Of Plaint Mandatory, Can Be Exercised At Any Stage Before Conclusion Of Trial: Punjab & Haryana High Court

Live Law  

The Punjab and Haryana High Court has held that powers of the Court conferred under Order 7 Rule 11 of CPC are mandatory in nature and can be exercised at any stage of the suit, but before the conclusion of the trial.The observation was made while dealing with two revision petitions filed under Article 227 of the Constitution, challenging an …

Rajasthan High Court Refuses To Exempt Assessee From Personal Appearance Under GST
2 years, 8 months ago

Rajasthan High Court Refuses To Exempt Assessee From Personal Appearance Under GST

Live Law  

The Rajasthan High Court consisting of Justice Manindra Mohan Shrivastava and Justice Sameer Jain has refused to exempt the assessee from personal appearance under Section 70 of the CGST Act. The petitioner/assessee sought the direction of exemption from personal appearance pursuant to summons issued to the petitioner under Section 70 of the Central Goods and Services Tax Act, 2017 issued …

Contempt Proceedings Not Maintainable If Two Interpretations Are Possible & Impugned Action Is Not Contumacious: Rajasthan High Court
2 years, 11 months ago

Contempt Proceedings Not Maintainable If Two Interpretations Are Possible & Impugned Action Is Not Contumacious: Rajasthan High Court

Live Law  

The Rajasthan High Court, Jaipur Bench has observed that a contempt proceeding would not be maintainable, if two interpretations are possible, and if the action in question is not contumacious. " " It is not in dispute that as far as directions to allow the petitioner to join services as Female Health Worker had already been complied with and further …

'Writ Petition Against Rejection Of Temporary Injunction By Trial Court Not Maintainable Under Art 226, Avail Appellate Remedy': Rajasthan High Court
2 years, 11 months ago

'Writ Petition Against Rejection Of Temporary Injunction By Trial Court Not Maintainable Under Art 226, Avail Appellate Remedy': Rajasthan High Court

Live Law  

The Rajasthan High Court has observed that writ petition against rejection of temporary injunction application by trial court is not maintainable under Articles 226 and 227 of the Constitution. Justice Dinesh Mehta, observed, "A writ petition against rejection of TI application by the trial Court is not maintainable under Articles 226 and 227 of the Constitution, as a hierarchy of …

Rajasthan HC Issues Notice To State's Chief Secretary In Contempt Plea Over Vacant Posts In State Women Commission
2 years, 11 months ago

Rajasthan HC Issues Notice To State's Chief Secretary In Contempt Plea Over Vacant Posts In State Women Commission

Live Law  

The Rajasthan High Court on Tuesday issued a notice to Chief Secretary, State Of Rajasthan and Principal Secretary Department Of Women And the Child Development State Of Rajasthan on a contempt plea filed regarding vacant posts in Rajasthan State Commission For Women.The bench of Justice Sandeep Mehta and Justice Vinod Kumar Bharwani was hearing the contempt plea filed by a …

Power Of Judicial Review Under Article 226 Is Basic Feature Of Constitution; Can't Be Curtailed By Any Legislation: Rajasthan High Court
2 years, 11 months ago

Power Of Judicial Review Under Article 226 Is Basic Feature Of Constitution; Can't Be Curtailed By Any Legislation: Rajasthan High Court

Live Law  

The Rajasthan High Court has reiterated that power of judicial review vested in High Courts under Article 226 of the Constitution of India is one of the basic features of the Constitution and any legislation cannot override or curtail such jurisdiction. Furthermore, the court observed that High Courts, while exercising their jurisdiction under Article 226, are duty bound to consider …

Maha govt has no right to file petition on behalf of officers in Anil Deshmukh case, CBI tells Bombay HC
3 years, 1 month ago

Maha govt has no right to file petition on behalf of officers in Anil Deshmukh case, CBI tells Bombay HC

India Today  

The Central Bureau of Investigation told the Bombay High Court on Monday that the Maharashtra government had no right to seek quashing of summons to top bureaucrats in the extortion case against former home minister Anil Deshmukh. The state government had earlier approached the court to seek quashing of the summons issued by CBI to state chief secretary Sitaram Kunte …

Supreme Court Issues Notice On Uttar Pradesh Challenge To Karnataka HC Order Quashing Summons To Twitter India Head
3 years, 2 months ago

Supreme Court Issues Notice On Uttar Pradesh Challenge To Karnataka HC Order Quashing Summons To Twitter India Head

Live Law  

The Supreme Court on Friday issued notice on a petition filed by the State of Uttar Pradesh challenging the Karnataka High Court's judgment which quashed the notice issued by the UP Police to the then Twitter India Managing Director Manish Maheshwari in the FIR registered over the videos posted in Twitter showing the assault of a Muslim man in Ghaziabad.A …

Rajasthan High Court Orders Suspension Of Cop Who Allegedly Separated An Inter-Caste Married Couple
3 years, 5 months ago

Rajasthan High Court Orders Suspension Of Cop Who Allegedly Separated An Inter-Caste Married Couple

Live Law  

The Rajasthan High Court earlier this week ordered disciplinary action against the Constable and called for his provisional suspension, who has been accused of separating an Intercaste couple and threatening the man who filed a habeas corpus petition seeking production of his wife.The Court also took serious exception to the conduct of the Police Constable Chandrapal Singh as though he …

Ghaziabad FIR: Karnataka High Court Defers Order In Twitter India Head's Challenge To UP Police Notice Till July 20
3 years, 5 months ago

Ghaziabad FIR: Karnataka High Court Defers Order In Twitter India Head's Challenge To UP Police Notice Till July 20

Live Law  

The Karnataka High Court has deferred pronouncement of its order in the petition filed by the Managing Director of Twitter Communications India Private Ltd, challenging the notice issued to him under Section 41A of the Code of Criminal Procedure in the Ghaziabad FIR. On June 24, the Court had restrained the Uttar Pradesh police from taking coercive action against Maheshwari, …

Supreme Court Stays Rajasthan High Court Order Which Restrained Police From Arresting Accused In Cases Where Maximum Sentence Is Up To 3 Years
3 years, 7 months ago

Supreme Court Stays Rajasthan High Court Order Which Restrained Police From Arresting Accused In Cases Where Maximum Sentence Is Up To 3 Years

Live Law  

The Supreme Court on Tuesday stayed the Rajasthan High Court Order which restrained the police from making the arrest of the accused persons, who are charged with an offence where the maximum sentence is up to three years, till 17th July, 2021.The Supreme Court has also stayed the direction of High Court Single Bench which directed The Registrar, Jaipur Bench, …

Subordinate Courts In Rajasthan To Resume Regular Functioning From Oct 19 [Read Circular]
4 years, 2 months ago

Subordinate Courts In Rajasthan To Resume Regular Functioning From Oct 19 [Read Circular]

Live Law  

The Rajasthan High Court has intimated that all the Subordinate Courts/ Special Courts/ Tribunals in the state shall start/ continue regular functioning with physical presence of Advocates, litigants and other concerned stakeholders, from October 19, 2020. Recording of evidence Recording of evidence will begin in all cases where the accused are in judicial custody, where directions for time bound disposal …

Rajasthan HC Directs Registry To Not Entertain Appeals Under SC/ST Act Unless Victim Is Impleaded As A Party [Read Order]
4 years, 5 months ago

Rajasthan HC Directs Registry To Not Entertain Appeals Under SC/ST Act Unless Victim Is Impleaded As A Party [Read Order]

Live Law  

The Rajasthan High Court has directed its Registry to ensure that appeals preferred under the Scheduled Castes/ Scheduled Tribes Act are instituted only after the complainant/ victim in the case is impleaded as a Respondent-party. 'Victim' Under SC/ST Act Includes Parents & Family Members Of Person Suffering Injuries Of The Crime : Karnataka HC In view of the aforementioned provisions, …

Rajasthan High Court order status quo on speaker’s notices
4 years, 5 months ago

Rajasthan High Court order status quo on speaker’s notices

Live Mint  

The Rajasthan High Court on Friday ordered maintaining status quo on disqualification notices issued by the assembly speaker to 19 dissident Congress MLAs, including Sachin Pilot. The notices were served by the assembly speaker to the MLAs on July 14 after the party complained to him that the legislators had defied a whip to attend two Congress Legislature Party meetings …

COVID-19: No Personal Appearance Of Lawyers Will Be Insisted,Only Most Urgent Matters Will Be Heard: Rajasthan [Read Notification]
4 years, 9 months ago

COVID-19: No Personal Appearance Of Lawyers Will Be Insisted,Only Most Urgent Matters Will Be Heard: Rajasthan [Read Notification]

Live Law  

In view of imposition of Section 144 CrPC in the state of Rajasthan as a measure to curb the transmission of COVID-19, the Rajasthan High Court has restricted its functioning to hear urgent cases only till March 31. As per a notification issued by the Registrar General of the high court, "on consideration of written mentioning and written submissions, if …

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