The Telangana High Court upheld termination of a government employee whose degree lacked UGC recognition during the relevant study period. The Court held that absence of an essential educational qualification strikes at the root of eligibility and cannot be cured by equitable considerations.
The High Court held that appeals concerning the adequacy of sentence should be presented before the jurisdictional Sessions Court. It permitted withdrawal of the appeal with liberty to pursue the appropriate forum.
Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an assessment order arising from proceedings initiated under the GST law. The dispute began when the respondent authority issued a show-cause notice in Form GST ASMT-10 dated 18.06.2024, seeking details and explanations regarding differences between the value of […]
The Court held that transferring assessment proceedings under Section 127 was justified to facilitate coordinated investigation involving interconnected entities. Recording reasons and providing an opportunity of hearing satisfied statutory requirements.
The Court held that transfer of assessment proceedings to Delhi was justified where connected cases had already been centralized for coordinated investigation. Administrative convenience and effective assessment were found to outweigh the petitioners’ objections.
The Court emphasized that reassessment proceedings must comply with principles of natural justice by providing an effective opportunity of hearing. Ignoring explanations and documents submitted by the taxpayer vitiates the entire reopening process.
The Court ruled that an order passed over three years after the statutory deadline under Section 153(5) was without jurisdiction and void. It held that failure to act within the prescribed period renders the appellate order final and enforceable.
The High Court quashed an Order-in-Original after finding that the petitioner alleged lack of notice and denial of hearing. It restored the proceedings for fresh consideration on merits.
The Madras High Court directed fresh consideration of an OBC-NCL certificate application in light of the Supreme Court’s clarification on income computation. It emphasized that the relevant guidelines must be considered while deciding eligibility.
The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been filed despite 60 days of custody. The Court also considered the maximum punishment prescribed and imposed conditions while granting relief.
