Writ Courts Shall Not Act As Court Of Appeal Against Decision Of Lower Court Or Tribunals To Correct Errors Of Fact: Bombay High Court
3 months, 3 weeks ago

Writ Courts Shall Not Act As Court Of Appeal Against Decision Of Lower Court Or Tribunals To Correct Errors Of Fact: Bombay High Court

Live Law  

The Bombay High Court recently clarified that writ courts shall not trench upon an alternate remedy provided by statute for granting any relief, by assuming jurisdiction under Article 226 of the Constitution. Similarly, writ courts shall not act as a court of appeal against the decision of the lower court or Tribunals, to correct errors of fact, observed the Division Bench of Justice M. S. Sonak and Justice Jitendra Jain. Hence, the Petitioner/ Assessee had approached the High Court challenging the show-cause notice issued by the Respondent/ Revenue seeking to centralise and show cause as to why CGST, SGST and IGST along with interest & refund should not be demanded and recovered u/s 50 & 74 of the CGST Act, SGST Act and IGST Act. Observations of the High Court: The Bench observed that writ courts shall not entertain a petition under Article 226, if the applicant litigant has an alternate remedy that provides an equally efficacious remedy without being unduly onerous.

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History of this topic

Writ Court Shall Not Reappreciate Evidence In Disciplinary Proceedings Unless Inquiry Officer's Finding Of Guilt Is Perverse: Kerala HC
2 days, 18 hours ago

Writ Court Shall Not Reappreciate Evidence In Disciplinary Proceedings Unless Inquiry Officer's Finding Of Guilt Is Perverse: Kerala HC

Live Law  

The Kerala High Court stated that Writ Court shall not reappreciate evidence in disciplinary proceedings while exercising powers under Article 226 or 227 of the Constitution. The Court stated thus, “It is trite that in disciplinary proceedings, the High Court, in exercise of power under Article 226 or 227 of the Constitution of India, shall not venture into reappreciation of …

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court
1 week ago

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court

Live Law  

The Kerala High Court stated that the issue as to whether there was a proper notice or not is a disputed question of fact and cannot be challenged under Article 226 of the Constitution of India. “…….As rightly observed by the learned Single Judge, the question as to whether there was a proper notice or not is certainly a disputed …

Respondent Cannot File Cross-Objections To Appeal Before High Court U/S 260A Income Tax Act: Delhi High Court
1 week, 6 days ago

Respondent Cannot File Cross-Objections To Appeal Before High Court U/S 260A Income Tax Act: Delhi High Court

Live Law  

The Delhi High Court has held that Section 260A of the Income Tax Act, 1961, which pertains to appeals to High Courts, does not envisage the filing of cross-objections by the opposite party, unlike Order XLI Rule 22 CPC. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “The Legislature appears to have consciously desisted from adopting …

Article 226| Mere Existence Of Disputed Questions Of Fact Won't Affect Writ Court's Jurisdiction To Grant Relief: Supreme Court
2 weeks, 3 days ago

Article 226| Mere Existence Of Disputed Questions Of Fact Won't Affect Writ Court's Jurisdiction To Grant Relief: Supreme Court

Live Law  

The Supreme Court yesterday observed that while the High Court does not generally determine the disputed questions of fact in its writ jurisdiction, the mere existence of disputed factual questions does not preclude the High Court from granting appropriate relief to the petitioner. In a case where the Court is satisfied, like the one on hand, that the facts are …

Article 226 Can't Be Invoked Against An SCN Issued U/S 74 Of CGST Act At Preliminary Stage: Kerala High Court
3 weeks, 3 days ago

Article 226 Can't Be Invoked Against An SCN Issued U/S 74 Of CGST Act At Preliminary Stage: Kerala High Court

Live Law  

The Kerala High Court stated that Article 226 cannot be invoked against a show cause notice issued under Section 74 of the CGST Act at preliminary stage. The assessee/respondent had filed a writ petition challenging the show cause notice issued under Section 74 of the CGST Act. The bench opined that “the power of the High Court under Article 226 …

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC
1 month ago

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC

Live Law  

The Delhi High Court has reiterated that only such High Court within whose jurisdiction the Assessing Officer passing an impugned assessment order is situated would have the jurisdiction to entertain an appeal under Section 260A of the Income Tax Act, 1961. It submitted that since the original assessment order was passed by the AO in Amritsar, therefore, Delhi High Court …

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court
1 month, 1 week ago

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court

Live Law  

The Calcutta High Court recently upheld an ITAT order deleting the addition of over ₹4 crore made to the income of an assessee under the Income Tax Act, 1961 in reassessment action. It observed, “The duty cast upon the assessing officer is to decide the written objections given by the assessee to the proposed reopening and passing a speaking order …

'Right To Access Justice Not Absolute' : Supreme Court Imposes Rs 1 Lakh Cost On Litigant For Multiple Frivolous Cases
2 months ago

'Right To Access Justice Not Absolute' : Supreme Court Imposes Rs 1 Lakh Cost On Litigant For Multiple Frivolous Cases

Live Law  

The Supreme Court recently imposed a heavy cost of Rs.1,00,000 on the petitioner, who over the span of more than 11 years filed frivolous litigants and indulged in forum shopping more than 10 times including before the High Court of Bombay and the Supreme Court. The petitioner then filed an application to the Ministry of Law & Justice seeking inquiry …

Supreme Court Slams Maharashtra Officials For Non-Payment Of Land Acquisition Compensation, Directs Recovery Of Cost From Guilty Officers
2 months, 1 week ago

Supreme Court Slams Maharashtra Officials For Non-Payment Of Land Acquisition Compensation, Directs Recovery Of Cost From Guilty Officers

Live Law  

The Supreme Court today slammed Maharashtra authorities over non-payment of timely compensation to persons whose lands were compulsory acquired by the state way back in 2005. A bench of Justices Surya Kant and N Kotiswar Singh was dealing with the petitioner's plea against a High Court order, whereby the Zilla Parishad was directed to pay compensation to respondent-claimants against compulsory …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
2 months, 3 weeks ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
2 months, 3 weeks ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC
Trending News
3 months ago

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

Live Law  

The Delhi High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, an Assessee is entitled to confine the settlement of disputes which were subject matter of its appeal, and exclude the disputes which were subject matter of the Revenue's appeal for the same assessment year. It thus allowed a real estate company's plea against the …

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court
3 months ago

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court

Live Law  

The Allahabad High Court has held that an assessee cannot file for the supply of requisite documents after the adjudicating body has accepted the plea placed by them and issued notice pursuant to it. Petitioner replied stating that the discrepancies pointed out were lesser than the amount calculated in the notice and filed the requisite documents. High Court Verdict The …

"Maintainability" Of Writ Petition Different From "Entertaining" Writ Petition: Kerala High Court Explains
3 months, 1 week ago

"Maintainability" Of Writ Petition Different From "Entertaining" Writ Petition: Kerala High Court Explains

Live Law  

The Kerala stated that there is distinction between entertainability and maintainability of a writ petition filed under Article 226 of the Constitution. The division bench of Chief Justice Nitin Jamdar and Justice S Manu observed thus: “Even if alternate remedy is available to the Petitioner, that cannot be a ground to hold the writ petition under Article 226 of the …

Findings Of Calcutta HC Cannot Be Challenged Before Courts At Patna After Objections Over Jurisdiction Were Dismissed: Patna High Court
3 months, 1 week ago

Findings Of Calcutta HC Cannot Be Challenged Before Courts At Patna After Objections Over Jurisdiction Were Dismissed: Patna High Court

Live Law  

The Patna High Court Bench of Justice Sandeep Kumar has held that the findings of the Calcutta High Court cannot be challenged in the Courts at Patna. Also, the court held that on the question of jurisdiction the Calcutta High Court has already given categorical findings rejecting the objections raised of the petitioner. Thereafter, the court affirmed the findings of …

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court
3 months, 1 week ago

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

Live Law  

The Allahabad High Court has held that no substantial question of law arises in a case where no perversity can be shown in the order passed by the Income Tax Tribunal in appeal under Section 260A of the Income Tax Act, 1961. had passed orders without inquiries or verification and thus the present situation stood covered under Explanation 2 to …

Appellate Authority Has To Consider Grounds Raised In Appeal And Decide On Merits, Even If Appeal Is Heard Ex Parte: Patna High Court
3 months, 1 week ago

Appellate Authority Has To Consider Grounds Raised In Appeal And Decide On Merits, Even If Appeal Is Heard Ex Parte: Patna High Court

Live Law  

The Patna High Court stated that the Appellate Authority has a duty and an obligation to examine grounds raised by assessee in memorandum of appeal and decide issue on merits even if appeal is filed ex parte. The Bench consisting of Chief Justice K. Vinod Chandran and Justice Partha Sarthy, stated that “the Appellate Authority even while considering the appeal …

Adjudicating Authority's Inaction To Dispose Of Proceedings Can't Be Attributed To Taxpayer In Absence Of Any Malice On His Part: Bombay HC
3 months, 3 weeks ago

Adjudicating Authority's Inaction To Dispose Of Proceedings Can't Be Attributed To Taxpayer In Absence Of Any Malice On His Part: Bombay HC

Live Law  

The Bombay High Court ruled that when the Revenue Dept. Finding that the Authority had passed the final order after a lapse of more than 16 years from the date of CESTAT's order, the Division Bench of Justice Ashwin D. Bhobe and Justice M.S Sonak observed that such inordinate delay in the conclusion of show cause notice will surely prejudice …

Appeal Can't Be Dismissed Due To Non-Payment Of Pre-Deposit If Department's Portal Acknowledges Compliance: Bombay High Court
3 months, 3 weeks ago

Appeal Can't Be Dismissed Due To Non-Payment Of Pre-Deposit If Department's Portal Acknowledges Compliance: Bombay High Court

Live Law  

Observing that provisional acknowledgement automatically generated on Department portal shows that the requisite pre-deposit has been made, the Bombay High Court held that the Assessee had duly complied with the necessary pre-deposit required u/s 107 of the CGST Act. The Division Bench of Justice M.S Sonak and Justice Jitendra Jain observed that in a similar matter in Bytedance Technology Pvt …

Taxpayers Can't Seek Writ Remedy By Bypassing Statutory Requirements Of Pre-Deposit: Bombay High Court
3 months, 3 weeks ago

Taxpayers Can't Seek Writ Remedy By Bypassing Statutory Requirements Of Pre-Deposit: Bombay High Court

Live Law  

The Bombay High Court held that circumstances in which the appeals require some percentage of the demanded tax to be pre-deposited, do not render the appellate remedies any less efficacious. Facts of the case: The Petitioner/ Assessee approached the High Court challenging the show cause notices demanding goods & services tax, to the extent they pertain to service tax demands …

HC Has Duty To Maintain Accurate Records Within Its Jurisdiction To Ensure Justice Prevails In Accordance With Law: J&K High Court
4 months ago

HC Has Duty To Maintain Accurate Records Within Its Jurisdiction To Ensure Justice Prevails In Accordance With Law: J&K High Court

Live Law  

Reiterating that the High Court, as a court of record, derives its power to review judgments under Article 215 of the Constitution of India the Jammu and Kashmir and Ladakh High Court has emphasized its obligation and duty to maintain accurate records within its jurisdiction, ensuring justice prevails in accordance with the law. Clarifying the mandate and obligation of the …

Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court
4 months ago

Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court

Live Law  

The Orissa High Court has made it clear that an entry in the dispatch register maintained by the Revenue is not primary evidence to show service of notice on an assessee. At the outset, the High Court division bench of Justices Arindam Sinha and MS Sahoo observed, “Entry made in the system is not primary evidence. In light of the …

High Court Allows Review Petition, Recalls Direction to Respondents to Appoint Petitioner Due to Low Merit
4 months, 3 weeks ago

High Court Allows Review Petition, Recalls Direction to Respondents to Appoint Petitioner Due to Low Merit

Live Law  

The Delhi High Court allows a Review Petition filed by the Respondents seeking review of its order directing the Respondent to recall the appointment of a candidate. The Court held that the Respondent was required to issue an appointment letter to the Petitioner as per his respective merit in the respective LDCE, even though the Petitioner was not informed of …

Odisha High Court slaps Rs 50,000 fine on firm for suppressing facts
5 months, 2 weeks ago

Odisha High Court slaps Rs 50,000 fine on firm for suppressing facts

New Indian Express  

CUTTACK: The Orissa High Court has imposed a Rs 50,000 fine on a security service firm for filing a petition seeking intervention against Pattamundai municipality’s order terminating contract for providing service of sanitation in different wards without mentioning an earlier petition wherein, he had obtained an interim order. The petition filed by Chandan Security Services represented by Paresh Nath Das …

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court
7 months, 1 week ago

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court

Live Law  

The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building Tax Act.The bench of Justice A. K. Jayasankaran Nambiar and Justice Syam Kumar V.M. The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building …

Madhya Pradesh High Court Stresses On Early Disposal Of Cases In Revenue Courts, Applies Apex Court Guidelines
7 months, 2 weeks ago

Madhya Pradesh High Court Stresses On Early Disposal Of Cases In Revenue Courts, Applies Apex Court Guidelines

Live Law  

The Madhya Pradesh High Court has emphasized the necessity of expediting case disposals in revenue courts, extending the Supreme Court's guidelines applicable to High Courts and District Courts to include revenue courts as well. The petitioner's counsel highlighted the inordinate delay in resolving the appeal, citing the Supreme Court's decision in High Court Bar Association, Allahabad vs. State of UP …

JAO Cease To Have Jurisdiction To Issue Reassessment Notice Outside Faceless Assessment: Bombay High Court
8 months ago

JAO Cease To Have Jurisdiction To Issue Reassessment Notice Outside Faceless Assessment: Bombay High Court

Live Law  

The Bombay High Court has held that the Jurisdictional Assessing Officer would cease to have jurisdiction to issue any notice under Section 148A and to take further actions under Section 148A and Section 148 of the Act, outside the faceless assessment.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the JAO did not have the …

Withholding Of Salary Or Emoluments Does Not Fall Within The Ambit Of Offence Of Cheating: Bombay High Court
9 months, 1 week ago

Withholding Of Salary Or Emoluments Does Not Fall Within The Ambit Of Offence Of Cheating: Bombay High Court

Live Law  

A single judge bench of the Bombay High Court comprising of Justice N. J. Jamadar in the case of Rajiv Bansal & Ors vs State of Maharashtra and Ors has held that withholding of salary or emoluments does not fall within the ambit of offence of cheating Background Facts Rajiv Bansal was the erstwhile Chairman and Managing Director of Air …

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
10 months ago

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST

Live Law  

The Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the AO is only referring to the information received from the Directorate General of GST. The Bombay High Court has quashed the reassessment notices …

AO Can't Draw An Adverse Inference For Mere Non-Response From Directors To Notices: Calcutta High Court
10 months ago

AO Can't Draw An Adverse Inference For Mere Non-Response From Directors To Notices: Calcutta High Court

Live Law  

The Calcutta High Court, while deciding whether the addition made under Section 68 of the Income Tax Act, 1961, was justified or not, held that only because the directors failed to respond to the notices issued, the Assessing Officer could draw an adverse inference.The bench of Chief Justice T.S. The Calcutta High Court, while deciding whether the addition made under …

I-T Authority Fails To Consider Reason For Difference In Sale Consideration & Stamp Duty: Mumbai ITAT Deletes Penalty Levied U/s 270A For Under-Reporting Of Income
10 months, 1 week ago

I-T Authority Fails To Consider Reason For Difference In Sale Consideration & Stamp Duty: Mumbai ITAT Deletes Penalty Levied U/s 270A For Under-Reporting Of Income

Live Law  

Noting that neither the Assessing Officer nor the CIT have taken into consideration the explanation offered by the Assessee during the assessment proceedings in relation to the difference in the sale consideration and the stamp duty valuation of immovable property, the Mumbai ITAT deleted the penalty levied u/s 270A of the Income tax Act for under-reporting of income. Accordingly, the …

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court
10 months, 2 weeks ago

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court

Live Law  

The Bombay High Court, while setting aside the order of the Income Tax Appellate Tribunal, held that the authority should refrain from overanalyzing, which leads to paralysis of justice.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the ITAT failed to appreciate the spirit in which the order dated August 23, 2022, was passed by …

Can't Invoke Writ Jurisdiction To Question Sufficiency Or Adequacy Of Evidence In Support Of Particular Conclusion In Disciplinary Proceedings: Kerala HC
11 months, 2 weeks ago

Can't Invoke Writ Jurisdiction To Question Sufficiency Or Adequacy Of Evidence In Support Of Particular Conclusion In Disciplinary Proceedings: Kerala HC

Live Law  

The Kerala High Court stated that writ jurisdiction under Article 226 of the Constitution cannot be invoked to re-appreciate the evidence in a domestic enquiry conducted by the disciplinary authorities. Kunhikrishnan relied upon the Apex Court judgement in Union of India v. H C Goel to state that the writ jurisdiction of the High Court cannot be invoked to consider …

No Writ Against Order Of Tribunal Rejecting Application U/S 16 Of The A&C Act Unless It Shocks The Conscience Of The Court: Delhi High Court
11 months, 2 weeks ago

No Writ Against Order Of Tribunal Rejecting Application U/S 16 Of The A&C Act Unless It Shocks The Conscience Of The Court: Delhi High Court

Live Law  

The High Court of Delhi has held that an order of the arbitral tribunal rejecting an application challenging its jurisdiction under Section 16 of the A&C Act cannot be challenged in a writ petition unless the order is so perverse that it shocks the conscience of the Court. During pendency of the arbitration proceedings, the petitioner moved an application under …

Direct Tax Cases Weekly Round-Up: 17 To 23 March 2024
11 months, 3 weeks ago

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

Live Law  

Delhi High Court Case Title: National Association Of Software And Services Companies Versus Deputy Commissioner Of Income Tax Circle 2 The Delhi High Court has held that a 20% pre-deposit demand is not a precondition for consideration of a stay application during the pendency of the first appeal. Case Title: The Salem Urban Co-operative Bank limited Versus The Income Tax …

High Court Must Not Hesitate In Quashing Criminal Proceedings Which Are Essentially Of Civil Nature: Supreme Court
1 year ago

High Court Must Not Hesitate In Quashing Criminal Proceedings Which Are Essentially Of Civil Nature: Supreme Court

Live Law  

The Supreme Court reiterated that the High Court by exercising their inherent power must quash the prosecution based on the criminal complaint arising out of a civil transaction. ".although the inherent powers of a High Court under Section 482 of the Code of Criminal Procedure should be exercised sparingly, yet the High Court must not hesitate in quashing such criminal …

Bombay High Court: Co-Promoters Are Also Liable To Pay Refund With Interest To Allottees In Case Of Delay Under Section 18 Of The RERA.
1 year ago

Bombay High Court: Co-Promoters Are Also Liable To Pay Refund With Interest To Allottees In Case Of Delay Under Section 18 Of The RERA.

Live Law  

The Bombay High Court bench, comprising of Justice Sandeep V. Marne, has held that promoters who are part of a real estate project but haven't received any consideration from the allottee will still be classified as “Promoters” under Section 2. The appellant filed an appeal before the Honorable Bombay High Court against the Tribunal's order dated October 18, 2022, contending …

Madras High Court directs T.N. Govt to follow property guideline values reduced by 33% in 2017 until next revision
1 year ago

Madras High Court directs T.N. Govt to follow property guideline values reduced by 33% in 2017 until next revision

The Hindu  

The Madras High Court has nullified a decision taken by the Inspector General of Registration on March 30, 2023 to collect stamp duty and registration charges on the basis of guideline value fixed for immovable properties in 2012 without following a decision taken in 2017 to reduce those values by 33% A Division Bench of Justices S.M. The Bench held …

Writ Jurisdiction Cannot Be Invoked For Execution Of Decree: Kerala High Court
1 year, 1 month ago

Writ Jurisdiction Cannot Be Invoked For Execution Of Decree: Kerala High Court

Live Law  

The Kerala High Court has made it clear that writ jurisdiction under Article 226 of the Constitution cannot be invoked for the execution of a decree when there is an alternative effective remedy to approach a competent civil court by filing an execution petition. The petitioner had approached the High Court invoking its writ jurisdiction under Article 226 of the …

Prima Facie Proof Needed To Interpret S. 8 Invocation, M.P High Court Applies Prima Facie Approach, Dismisses Revision Based On Lack Of Proof
1 year, 1 month ago

Prima Facie Proof Needed To Interpret S. 8 Invocation, M.P High Court Applies Prima Facie Approach, Dismisses Revision Based On Lack Of Proof

Live Law  

The High Court of Madhya Pradesh bench comprising Justice Achal Kumar Paliwal dismissed a revision petition seeking to invoke Section 8 of the Arbitration and Conciliation Act, 1996 based on a dispute related to the transfer of cheques under a partnership deed. The High Court noted there was no record suggesting that the mentioned amount was provided to the Petitioner …

Writ Petition Against Arbitrator's Order Not Maintainable Unless Exceptional Circumstances Or Bad Faith Can Be Shown: M.P. High Court
1 year, 1 month ago

Writ Petition Against Arbitrator's Order Not Maintainable Unless Exceptional Circumstances Or Bad Faith Can Be Shown: M.P. High Court

Live Law  

The High Court of Madhya Pradesh bench comprising Justice Sushrut Arvind Dharmadhikari and Justice Devnarayan Mishra refused to exercise the writ jurisdiction of the High Court under Article 226/227 of the Indian Constitution for a matter involving dismissal of an application made to an Arbitrator under Section 16 of the Arbitration and Conciliation Act, 1996 by the Petitioner. The High …

S.148 Income Tax| For Assumption Of Jurisdiction Satisfaction Needs To Be Bonafide, No Need To Record “Reason To Believe”: Allahabad High Court
1 year, 1 month ago

S.148 Income Tax| For Assumption Of Jurisdiction Satisfaction Needs To Be Bonafide, No Need To Record “Reason To Believe”: Allahabad High Court

Live Law  

The Allahabad High Court has held that under the new law, it is not necessary for the assessing authority to record “reasons to believe”. The Court held that the assessing authorities are only required to record bonafide satisfaction regarding escapement of income for assuming jurisdiction under the Income Tax Act, 1961. A bonafide satisfaction reached as to escapement of income …

Assessee To Approach Tribunal On Failure Of GST Dept. To Follow CESTAT's Direction, Writ Petition Not Maintainable: Orissa High Court
1 year, 1 month ago

Assessee To Approach Tribunal On Failure Of GST Dept. To Follow CESTAT's Direction, Writ Petition Not Maintainable: Orissa High Court

Live Law  

The Orissa High Court has held that the writ petition is not maintainable as the assessee has to approach the tribunal on the failure of the GST department to follow the direction of the Customs, Excise, and Service Tax Appellate Tribunal.The bench of Acting Chief Justice Dr. B.R. The Orissa High Court has held that the writ petition is not …

Delhi High Court Quashes Income Tax Notice Issued Prior To Date Of Approval Of Resolution Plan
1 year, 3 months ago

Delhi High Court Quashes Income Tax Notice Issued Prior To Date Of Approval Of Resolution Plan

Live Law  

The Delhi High Court has quashed the income tax notices and orders issued prior to the date of approval of the resolution plan.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed the notices and orders pertaining to the income tax claims of the respondents or department pertaining to the period much prior to the date of approval …

UPVAT | Exemption/Concession Form Not Produced During Assessment Due To Unavoidable Circumstances, Can Be Considered By Tribunal: Allahabad HC
1 year, 4 months ago

UPVAT | Exemption/Concession Form Not Produced During Assessment Due To Unavoidable Circumstances, Can Be Considered By Tribunal: Allahabad HC

Live Law  

The Allahabad High Court has held that if a form through which exemption/concession has been claimed under the Uttar Pradesh Value Added Tax Act, 2008 could not be produced at the time of assessment due to unavoidable circumstances, the same can be produced before the Tribunal. The bench comprising of Justice Piyush Agrawal held, “The transaction already claimed by the …

Write-Off Of A Bad Debt Can’t Be Held To Be An Asset Under Section 153A(1) Of The Income Tax Act, 1961: Bombay High Court
1 year, 6 months ago

Write-Off Of A Bad Debt Can’t Be Held To Be An Asset Under Section 153A(1) Of The Income Tax Act, 1961: Bombay High Court

Live Law  

The Bombay High Court has held that a write-off of a bad debt cannot be held to be an asset under section 153A of the Income Tax Act, 1961.The bench of Justice K. R. Shriram and Justice Firdosh P. Pooniwalla has observed that since the write-off of bad debt cannot be held to be an asset, clause of the 4th …

No Order On Merits Can Be Passed If Appeal Is Defective For Non-Production Of Certified Copy: Bombay High Court
1 year, 7 months ago

No Order On Merits Can Be Passed If Appeal Is Defective For Non-Production Of Certified Copy: Bombay High Court

Live Law  

The Bombay High Court has held that if the appeal is defective for non-production of a certified copy, failure to deposit, or incorrect signatures, no order on merits can be passed. The appellate authority erred in law in passing an order on the merits.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has observed that the Commissioner, having …

Criminal Court Can't Review Its Orders In Garb Of Modification/ Clarification: Sikkim High Court
1 year, 8 months ago

Criminal Court Can't Review Its Orders In Garb Of Modification/ Clarification: Sikkim High Court

Live Law  

The Sikkim High Court has recently asserted that a judgment passed by a criminal court cannot be revised, reopened, or reversed through an application for modification/clarification. A bench comprising Justice Bhaskar Raj Pradhan was hearing an application filed by ED's Joint Director after nearly eight years of passing of the judgment dated 22.09.2015, seeking modification/ clarification. While informing that the …

Allegation Of Forgery Of Document To Be Considered By Court, Complaint On Administrative Side Not Legally Sustainable: Kerala High Court
1 year, 9 months ago

Allegation Of Forgery Of Document To Be Considered By Court, Complaint On Administrative Side Not Legally Sustainable: Kerala High Court

Live Law  

The Kerala High Court has ruled that when a statute confers specific power upon a judicial officer to tackle a particular situation on the judicial side, the administrative authority would be precluded from entertaining the complaint and taking a decision on the administrative side. The Single Judge Bench of Justice Shaji P. Chaly made the above observation in a case …

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