Article 226 Can't Be Invoked Against An SCN Issued U/S 74 Of CGST Act At Preliminary Stage: Kerala High Court
1 month 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 of the Constitution of India cannot be invoked by the assessee, who is faced with a notice under Section 74 seeking a part adjudication of the lis, which is pending before the proper officer. But, as a general rule, the writ petition against the issuance of a show cause notice under Section 74 of the CGST Act/SGST Act cannot be entertained.” The bench held that the jurisdiction of the High Court under Article 226 of the Constitution of India cannot be allowed to be exploited by those who can afford to wait to the detriment to those who cannot afford to wait by dragging the latter to the court for adjudication on peripheral issues, avoiding decision on the issues more vital to them.

Court Cause High Notice Act Cgst Assessee Cgst Act Section 74 Of Section 74  court  bench  act  issued  cant  cgst  preliminary  assessee  226  notice  cause  74  invoked  scn  kerala  stage  high

History of this topic

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court
6 days, 2 hours ago

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued before issuing proper show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where notice under Rule-142 of the CGST Rules was not issued to the assessees/petitioners, prior to the Orders of assessment. …

Writ Court Shall Not Reappreciate Evidence In Disciplinary Proceedings Unless Inquiry Officer's Finding Of Guilt Is Perverse: Kerala HC
6 days, 6 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, 3 days 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 …

Consolidated SCN Involving Multiple Assessment Years Can Be Issued Only When Common Period Of Adjudication Exists: Kerala High Court
1 month ago

Consolidated SCN Involving Multiple Assessment Years Can Be Issued Only When Common Period Of Adjudication Exists: Kerala High Court

Live Law  

The Kerala High Court stated that consolidated show cause notice involving multiple assessment years can be issued when common period of adjudication exists. “Issuing a consolidated show cause notice covering various financial/assessment years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under the Statute, if that period is circumscribed by the limitation …

Quashing Of Show Cause Notice On One Issue Doesn't Mean Other Demands Are Not Liable To Be Adjudicated: Delhi High Court
1 month ago

Quashing Of Show Cause Notice On One Issue Doesn't Mean Other Demands Are Not Liable To Be Adjudicated: Delhi High Court

Live Law  

The Delhi High Court has made it clear that if a show cause notice is quashed by a higher authority on one issue, it doesn't mean that other issues raised in the SCN are not liable to be adjudicated. The observation was made by the bench of Justices Prathiba M. Singh and Dharmesh Sharma in a case where the SCN …

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court
1 month, 1 week ago

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court has held that the time permit set out under 73 of the AP GST Act for issuance of show cause notice in relation to alleged short payment of tax, etc. In such a situation, it would be difficult to hold that the stipulation as to the period of initiation, of such proceedings, by issuance of …

Plea In Gujarat HC Challenges Validity Of S.75(2) Of CGST Act, Says It Gives Show Cause Notice 'Another Life' Even If Fraud Is Not Proved U/S 74(1)
1 month, 2 weeks ago

Plea In Gujarat HC Challenges Validity Of S.75(2) Of CGST Act, Says It Gives Show Cause Notice 'Another Life' Even If Fraud Is Not Proved U/S 74(1)

Live Law  

The Gujarat High Court recently issued notice on a plea challenging the validity of Section 75 CGST Act wherein if the concerned court or authority concludes that show cause notice issued under Section 74 to a person for tax evasion is unsustainable as the charges of fraud, wilful misstatement or suppression of facts aren't established, then the department shall determine …

Writ Petition Maintainable If Arbitrator Refuses To Entertain Application U/S 3G(5) Of National Highways Act: Kerala High Court
1 month, 3 weeks ago

Writ Petition Maintainable If Arbitrator Refuses To Entertain Application U/S 3G(5) Of National Highways Act: Kerala High Court

Live Law  

The Kerala High Court bench of A. Muhamed Mustaque and S. Manu JJ. while hearing a writ petition has held that when an arbitrator appointed by the Central Government refuses to entertain an application u/s 3G of the National Highways Act, 1956, the Courts can entertain a petition under Article 226 to the limited extent of referring the dispute to …

When Investigation Is Substantially Completed By Improper Officer, SCN Issued U/S 74 Of CGST Act Is Liable To Be Set Aside: Karnataka HC
2 months, 2 weeks ago

When Investigation Is Substantially Completed By Improper Officer, SCN Issued U/S 74 Of CGST Act Is Liable To Be Set Aside: Karnataka HC

Live Law  

The Karnataka High Court held that when investigation is substantially completed by improper officer, show cause notice issued by proper officer u/s 74 of CGST Act is liable to be set aside. Arun observed that “….substantial part of the investigation including search and seizure of the materials has been done by respondent no.2 who is not the proper Officer and …

High Court Has Ample Power Under Article 226 To Issue Directions Not Specifically Sought Before Tribunal: Kerala HC
3 months, 1 week ago

High Court Has Ample Power Under Article 226 To Issue Directions Not Specifically Sought Before Tribunal: Kerala HC

Live Law  

The Kerala High Court has said that it is well-established that the High Court can under Article 226 of the Constitution consider the legality of orders passed by Tribunals, adding that it has ample powers to issue directions even when such reliefs are not specifically sought in the plea before the Tribunal. However, the High Court ordered that the disciplinary …

Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court
3 months, 1 week ago

Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court

Live Law  

The Gauhati High Court stated that issuance of summary of Show Cause Notice in GST DRC-01 cannot substitute requirement for issuance of show cause notice under section 73 of CSGT Act. The assessee has challenged the Order on the ground that there was no proper and prior Show Cause Notice prescribed under sub-section of Section 73 of the Assam Goods …

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
3 months, 2 weeks ago

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

Live Law  

A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act.Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. A single bench of the …

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

Cross-Examination Requests In Show Cause Proceedings Cannot Be Allowed Without A Reply From Noticee: Madras High Court
4 months, 1 week ago

Cross-Examination Requests In Show Cause Proceedings Cannot Be Allowed Without A Reply From Noticee: Madras High Court

Live Law  

The Madras High Court stated that a request for cross-examination of a witness in a Show Cause proceeding cannot be allowed if no reply on merits has been provided by the noticee. The Division Bench of Justices R. Suresh Kumar and C. Saravanan observed that “………the question of entertaining an application for cross-examination of the witnesses without any reply on …

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration
7 months ago

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

Live Law  

Finding that no document is annexed with the impugned show cause notice which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. Hence, the petitioner …

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 …

Procedure U/S 148A Need Not Be Complied With Before Issuing Reassessment Notices: Kerala High Court
1 year ago

Procedure U/S 148A Need Not Be Complied With Before Issuing Reassessment Notices: Kerala High Court

Live Law  

The Kerala High Court has held that the procedure contemplated by the provisions of Section 148A of the Income Tax Act, 1961, need not be complied with before issuing notices under Section 148 of the Income Tax Act, 1961.The bench of Justice Gopinath P. has observed that when an item or cash, as in this case, is produced before a …

Two Parallel Proceedings In Respect Of Same Period Not Permissible As Per CGST/SGST Act: Gauhati High Court
1 year ago

Two Parallel Proceedings In Respect Of Same Period Not Permissible As Per CGST/SGST Act: Gauhati High Court

Live Law  

The Gauhati High Court has held that two parallel proceedings in respect of the same period are not permissible as per the CGST/SGST Act.The bench of Justice Manish Choudhury has observed that Section 6 of the CGST/SGST Act, more particularly Section 6, indicates that once a proceeding is initiated in either of the two Acts, another proceeding for the same …

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
1 year, 1 month ago

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court

Live Law  

The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 of the Customs Act.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the Tribunal has already …

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 …

Assessee Can't Indefinitely Seek Time In Response To SCN: Kerala High Court
1 year, 2 months ago

Assessee Can't Indefinitely Seek Time In Response To SCN: Kerala High Court

Live Law  

The Kerala High Court has held that the assessee cannot indefinitely seek time in response to a show cause notice.The bench of Justice Dinesh Kumar Singh has observed that petitioners cannot go on asking for a time one after another in response to the show cause notice issued one after another. The Kerala High Court has held that the assessee …

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.
1 year, 3 months ago

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.

Live Law  

The Bombay High Court has issued the notice to the department on a plea challenging the GST show cause notice issued to online gaming company Playerzpot Media.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has ordered the GST authorities to refrain from passing any final orders on the SCN without leave of the Court.The petitioner or assessee …

Kerala High Court Quashes Show Cause Notice Issued To KTU's Former VC Ciza Thomas
1 year, 5 months ago

Kerala High Court Quashes Show Cause Notice Issued To KTU's Former VC Ciza Thomas

Live Law  

The Kerala High Court on Friday quashed the show cause notice issued to Dr. Ciza Thomas, who was temporarily appointed as the Vice Chancellor of the APJ Abdul Kalam Techological University, by the Chancellor of the University who is the Governor of the State. A show cause notice had been issued to Thomas as a prelude to the initiation of …

Officers Not Diligently Discharging Duties, Playing With Public Revenue, MoF Should Take Serious View: Bombay High Court
1 year, 6 months ago

Officers Not Diligently Discharging Duties, Playing With Public Revenue, MoF Should Take Serious View: Bombay High Court

Live Law  

The Bombay High Court has held that the Ministry of Finance is responsible for the officers who are not diligently discharging vital duties and who, in fact, are playing with the public revenue. "We take judicial notice of a series of petitions reaching this Court on the ground that the concerned jurisdictional officers exercising such enormous powers not only under …

Article 227 Can't Be Invoked To Interfere With Lower Court Proceedings Merely On Parties' Requests For Out-Of-Turn Hearings: Kerala High Court
1 year, 7 months ago

Article 227 Can't Be Invoked To Interfere With Lower Court Proceedings Merely On Parties' Requests For Out-Of-Turn Hearings: Kerala High Court

Live Law  

The Kerala High Court has held that although it possesses the authority to ensure that lower courts and tribunals adhere to their prescribed jurisdiction and functions in accordance with the law, this power granted under Article 227 of the Constitution does not grant the High Court the right to intervene in the proceedings of other courts or tribunals merely based …

Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST Registration
1 year, 9 months ago

Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST Registration

Live Law  

The Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration.The bench of Justice Vibhu Bakhru and Justice Tushar Rao Gadela observed that the show cause notice was deficient. The Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration. …

Show Cause Notice Bereft Any Specific Allegation, Delhi High Court Quashes GST Registration Suspension Order
1 year, 9 months ago

Show Cause Notice Bereft Any Specific Allegation, Delhi High Court Quashes GST Registration Suspension Order

Live Law  

The Delhi High Court has held that the Show Cause Notice was short of the necessary requirements as it did not contain any specific allegation.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the show cause notice is required to set out the relevant material in order to enable the noticee to meaningfully respond to it.The …

No Justification For Not Adjudicating The Notice For More Than 13 Years After Its Issuance: Delhi High Court
1 year, 11 months ago

No Justification For Not Adjudicating The Notice For More Than 13 Years After Its Issuance: Delhi High Court

Live Law  

The Delhi High Court has held that there is no justification for not adjudicating the notice for more than thirteen years after its issuance.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the larger public interest requires that the Revenue Department and its officials adjudicate the show cause notice expeditiously and within a reasonable time. The …

'Specific Show-Cause Notice Necessary Before Imposing Penalty' : Supreme Court Quashes Debarment and Penalty Order Issued by MP DISCOM
1 year, 11 months ago

'Specific Show-Cause Notice Necessary Before Imposing Penalty' : Supreme Court Quashes Debarment and Penalty Order Issued by MP DISCOM

Live Law  

The Supreme Court has reiterated the requirement of a specific show-cause notice while quashing and setting aside the debarment and penalty order issued by the Madhya Pradesh Power Distribution Company against a tenderee who was awarded a contract for supply of transformers by the DISCOM. In the appeal filed before the Supreme Court against the decision of the High Court, …

Delhi High Court Restrains Income Tax Dept From Acting On Show Cause Notice Issued To Kapil Sibal, Says Deal With His Objections First
1 year, 11 months ago

Delhi High Court Restrains Income Tax Dept From Acting On Show Cause Notice Issued To Kapil Sibal, Says Deal With His Objections First

Live Law  

The Delhi High Court on Thursday restrained Income Tax authorities from acting on the show cause notice issued to Rajya Sabha MP and senior lawyer Kapil Sibal on March 11 in relation to assessment proceedings pending against him. "In the meanwhile, the concerned officer will stay his hands vis-à-vis the show cause notice dated 11.03.2023," said the court. Delhi High …

Extension Of Limitation To Issue Order Under S. 73 Of CGST Act Would Also Extend Time Limit To Issue SCN: Kerala High Court
2 years, 1 month ago

Extension Of Limitation To Issue Order Under S. 73 Of CGST Act Would Also Extend Time Limit To Issue SCN: Kerala High Court

Live Law  

The Kerala High Court has ruled that when the time limit for issuing an order under Section 73 of the CGST Act stands extended by a notification, the time limit for issuance of show cause notice under Section 73 would also stand extended. Section 73 provides that the proper officer must issue a show cause notice on the tax payer …

'No Case For Interference Under Article 226': Kerala High Court Dismisses Plea Seeking Former Minister Saji Cheriyan's Disqualification As MLA
2 years, 3 months ago

'No Case For Interference Under Article 226': Kerala High Court Dismisses Plea Seeking Former Minister Saji Cheriyan's Disqualification As MLA

Live Law  

The Kerala High Court on Thursday dismissed the petitions seeking a writ of quo warranto against Chengannur MLA Saji Cherian over his alleged "derogatory remarks against the constitution".The division bench of Chief Justice S. Manikumar and Justice Shaji P. Chaly observed that it is not for the court to go to the contentions, decipher the truth of it, and grant …

Writ Petition Against Show Cause Notice Issued U/S 148A(b) Of Income Tax Act Not Maintainable: Madhya Pradesh High Court
2 years, 4 months ago

Writ Petition Against Show Cause Notice Issued U/S 148A(b) Of Income Tax Act Not Maintainable: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court recently observed that a writ petition filed against a show cause notice issued by the authorities under Section 148A of the Income Tax Act is not maintainable. Section 148A provides for a show cause notice to be issued to the assessee, asking as to why a notice for income escaping assessment may not be issued …

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022
2 years, 6 months ago

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022

Live Law  

Bombay High Court Case Title – SAT Industries Limited v. Union of India & Anr. Madras High Court Case Title: India Yamaha Motor Private Limited Versus The Assistant Commissioner Citation: 2022 LiveLaw 384 The Madras High Court has ruled that interest on late GST remittances is levied even if credit in electronic cash or credit ledgers is available. Versus The …

Tax Cases Weekly Round-Up: 28 August To 3 September, 2022
2 years, 6 months ago

Tax Cases Weekly Round-Up: 28 August To 3 September, 2022

Live Law  

Delhi High Court Case Title: Rithala Education Society Versus Union Of India Citation: 2022 LiveLaw 816 The Delhi High Court held that the significance of issuing a show cause notice prior to issuing a re-assessment notice has been lost because the order under Section 148A of the Income Tax Act was made without taking into account the detailed reply filed …

Show Cause Notice U/S 93 Gujarat Cooperative Societies Act Can't Be Issued For Transactions Prior To 5 Yrs From Date Of Inquiry: High Court
2 years, 6 months ago

Show Cause Notice U/S 93 Gujarat Cooperative Societies Act Can't Be Issued For Transactions Prior To 5 Yrs From Date Of Inquiry: High Court

Live Law  

The Gujarat High Court, while exercising its extraordinary jurisdiction, has held that the show cause notice issued by the Registrar, Cooperative Societies under Section 93 of the Gujarat Cooperative Societies Act is not maintainable against the writ applicants on grounds of delay. The impugned show cause notice was issued in July 2011 for transactions older than five years. Therefore, all …

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.
2 years, 7 months ago

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.

Live Law  

The Delhi High Court has held that the show cause notice as well as the reassessment order under Section 148A of the Income Tax Act were based on distinct and separate grounds. The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has observed that "the show cause notice primarily states that "it is seen that the petitioner …

NCTE Act | Service Of Show Cause Notice Vital For An Educational Institution, Affords Opportunity To Put Forth Their Stand Qua Alleged Deficiencies: Delhi HC
2 years, 7 months ago

NCTE Act | Service Of Show Cause Notice Vital For An Educational Institution, Affords Opportunity To Put Forth Their Stand Qua Alleged Deficiencies: Delhi HC

Live Law  

The Delhi High Court has observed that the service of show-cause notice is a vital communication for an institute as it affords an opportunity to them to put forth their stand qua the alleged deficiencies, failing which adverse consequences are bound to follow. The Court was dealing with a plea challenging the decision of Western Regional Committee taken at its …

Cannot Invoke Article 226 If An Effective And Statutory Remedy Exists Before NCLAT: Madras High Court
2 years, 8 months ago

Cannot Invoke Article 226 If An Effective And Statutory Remedy Exists Before NCLAT: Madras High Court

Live Law  

The High Court of Madras Bench comprising of Justice T. Raja and Justice K. Kumaresh Babu, while adjudicating a writ petition filed in Sunku Vasundhara v State Bank of India, has held that when an effective and statutory remedy lies before the Appellate Authority i.e. National Company Law Appellate Tribunal, aggrieved parties cannot invoke Article 226 of the Constitution of …

Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court
2 years, 8 months ago

Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora ruled that the right to file an objection to the Show Cause Notice cannot be denied owing to a one-day delay. The petitioner has challenged the order passed under Section 148A of the Income Tax Act, 1961 and the notice passed under Section 148 of the …

Non Consideration Of Detailed Reply To Show Cause Notice Submitted After Stipulated Time, Delhi High Court Quashes Reassessment Order
2 years, 10 months ago

Non Consideration Of Detailed Reply To Show Cause Notice Submitted After Stipulated Time, Delhi High Court Quashes Reassessment Order

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the reassessment order, alleging income of more than Rupees one lakh crore having escaped assessment on the grounds of violation of natural justice. The petitioner/assessee has submitted that the order under Section 148A of the Income Tax Act was passed without considering the replies filed …

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN
2 years, 10 months ago

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN

Live Law  

The Allahabad High Court bench of Justice Devendra Kumar Upadhyaya and Justice Brij Raj Singh, while dealing with the issue of the applicability of GST on royalties on mining, has directed the assessee to reply to the show cause notice issued by the department. The petitioner has been issued a Demand-cum-Show Cause Notice alleging non-payment and evasion of payment of …

Writ Petition Can Be Entertained Only In Exceptional Circumstances When Alternate Remedy Is Available: Supreme Court
3 years, 6 months ago

Writ Petition Can Be Entertained Only In Exceptional Circumstances When Alternate Remedy Is Available: Supreme Court

Live Law  

The Supreme Court observed that, when an alternate remedy is available, a writ petition under Article 226 of the Constitution can be entertained by a High Court only in following exceptional circumstances: a breach of fundamental rights; a violation of the principles of natural justice; an excess of jurisdiction; or a challenge to the vires of the statute or. The …

Kerala High Court Stays Show Cause Notice Issued By Lakshadweep Administration For Demolition Of A Madrassa
3 years, 7 months ago

Kerala High Court Stays Show Cause Notice Issued By Lakshadweep Administration For Demolition Of A Madrassa

Live Law  

The Kerala High Court on Monday stayed the eviction and demolition of a long-standing madrassa in Lakshadweep. Justice Raja Vijayaraghavan passed the interim order while directing the Lakshadweep Administration to file a counter affidavit within four weeks. The petitioner had moved the Court challenging a show-cause notice issued by the Administration to demolish and evict the Madrassa from its allotted …

Petition Styled As One Under Article 226 Would Not Bar High Court To Exercise Its Jurisdiction Which Otherwise It Possesses: Supreme Court
3 years, 11 months ago

Petition Styled As One Under Article 226 Would Not Bar High Court To Exercise Its Jurisdiction Which Otherwise It Possesses: Supreme Court

Live Law  

The Supreme Court observed that a petition styled as one under Article 226 would not bar the High Court to exercise its jurisdiction which otherwise it possesses under a Statute and/or under Article 227 of the Constitution.In this case, the appellant's contention was that the order of the Wakf Tribunal could not be challenged by way of writ petition before …

Writ Petition Under Article 226 Against NCLT Order Not Maintainable: Kerala HC [Read Judgment]
4 years, 5 months ago

Writ Petition Under Article 226 Against NCLT Order Not Maintainable: Kerala HC [Read Judgment]

Live Law  

The High Court of Kerala has held that writ jurisdiction under Article 226 cannot be invoked to challenge an order passed by the National Company Law Tribunal.Accordingly, a division bench comprising Chief Justice S Manikumar and Justice Shaji P Chaly set aside a judgment passed by a single bench, which granted a limited relief to a party in a challenge …

Writ Petition Should Normally Not Be Entertained Against Mere Issuance Of Show Cause Notice: SC [Read Judgment]
5 years, 4 months ago

Writ Petition Should Normally Not Be Entertained Against Mere Issuance Of Show Cause Notice: SC [Read Judgment]

Live Law  

The Supreme Court has reiterated that a writ petition should normally not be entertained against mere issuance of show cause notice.The bench of Justice Uday Umesh Lalit and Justice Vineet Saran made this observation in an appeal filed under Central Excise Act, 1944. The Supreme Court has reiterated that a writ petition should normally not be entertained against mere issuance …

Petition Under Art. 226&227 Cannot Be Entertained By HC Ignoring The Statutory Dispensation Under Armed Forces Tribunal Act: Kerala HC [Read Judgment]
5 years, 8 months ago

Petition Under Art. 226&227 Cannot Be Entertained By HC Ignoring The Statutory Dispensation Under Armed Forces Tribunal Act: Kerala HC [Read Judgment]

Live Law  

A Bench of Justices V. Chitambaresh and Ashok Menon of the Kerala High Court dismissed an original petition filed by the petitioner against an interlocutory order of the Armed Forces Tribunal established under the Armed Forces Tribunal Act, 2007, holding that the petitioner could prefer such application against the final order. The petition filed under Article 226 and 227 disputed …

Article 226 Can't Be Used For Deciding Disputes For Which Civil And Criminal Remedies Are Available: SC [Read Judgment]
6 years, 3 months ago

Article 226 Can't Be Used For Deciding Disputes For Which Civil And Criminal Remedies Are Available: SC [Read Judgment]

Live Law  

‘The remedy under Article 226 of the Constitution shall not be available except where violation of some statutory duty on the part of statutory authority is alleged. ‘The Supreme Court has observed that a regular suit, and not a writ petition, is the appropriate remedy for settlement of the disputes relating to property rights between private persons.The Kerala High Court, …

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