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Allahabad High Court

Routing of funds in the garb of share premium – HC Upheld Reopening

April 30, 2022 900 Views 0 comment Print

Allahabad HC reviews Ambuj Foods reassessment notice for AY 2013-14, alleging routing funds as share premium through shell companies.

HC cannot Direct Govt to declare any Monument to be of National Importance

April 30, 2022 213 Views 0 comment Print

In our opinion, a petition for direction to State Govt for issuing a notification declaring any monument to be of national importance cannot be issued as it is the matter to be decided by the competent authority under the aforesaid Act.

Compliance of Pre-Deposit Under Section 43(5) of RERA Act is Mandatory

April 18, 2022 13161 Views 0 comment Print

Air Force Naval Housing Board Air Force Station Vs U.P. Real Estate Regulatory Authority And Another (Allahabad High Court) The word ‘promoter’ has been deliberately used by the legislature in the proviso to sub-section (5) of Section 43, as sub­section (5) provides a remedy of statutory appeal to any person aggrieved by the direction or […]

GST Evasion Case: Allahabad Grants Bail to Accused

April 18, 2022 1455 Views 0 comment Print

Applicant contends that the applicant has been falsely implicated in the instant case. The statement of the applicant under Section 70 of the C.G.S.T Act, 2017 is self-implicatory which was extracted by coercion and made under duress.

Compassionate Appointment cannot be claimed as a Matter of Right: HC

April 10, 2022 11451 Views 0 comment Print

Iqbal Khan Vs State of U.P. and 2 Others (Allahabad High Court) (a) A provision for compassionate appointment is an exception to the principle that there must be an equality of opportunity in matters of public employment. The exception to be constitutionally valid has to be carefully structured and implemented in order to confine compassionate […]

Blocking of ITC- Petitioners should first approach the authorised Officer

April 8, 2022 2244 Views 0 comment Print

M. M. Traders State of U P (Allahabad High Court) All the aforequoted writ petitions have been filed aggrieved with blocking of input tax credit by the concerned authority under Rule 86 A of the C.G.S.T. /U.P. G.S.T. Rules, 2017. Rule 86 A(2) of the C.G. & S.T. Rules, 2017, which provides as under :- […]

HC dismisses PIL and imposes ₹50k Cost on litigant for misleading the court

April 6, 2022 2487 Views 0 comment Print

Ram Prasad Rajouriya Vs State of U.P. and others (Allahabad High Court) one of the two cherished basic values by Indian society for centuries is “satya” (truth) and the same has been put under the carpet by the petitioner. Truth constituted an integral part of the justice-delivery system in the pre-Independence era, however, post-Independence period […]

Partner of Firm who Attended Survey cannot Dispute Stock Quantity recorded during survey at later stage

April 6, 2022 501 Views 0 comment Print

The only dispute has been raised by the counsel for the applicant before this Court is only that the estimate of 40 tons has wrongly been recorded by the authorities; whereas, no actual weightment was made by the surveying authority.

Jail is Rule & Bail is Exception for Money-Launderers: HC

March 30, 2022 2661 Views 0 comment Print

Anticipatory bail denied in PMLA case, applicant accused of money laundering. Enforcement Directorate cites forged documents and Rs.25,000 tainted money.

GST: HC explains Inherent lack of jurisdiction or contributory error of jurisdiction

March 29, 2022 14745 Views 0 comment Print

Section 6(2)(a) of the CGST Act mandates that where any proper officer under the CGST Act issues an order, he shall also issue an order under the SGST Act or the UTGST Act as authorized under those Acts, as the case may be, under intimation to the jurisdictional officer of the State tax or the Union territory Tax. Clause (2) of sub section (2) of Section 6 of the CGST Act/UPGST Act mandates that where a proper officer under the SGST Act or the UTGST Act has initiated any proceedings on a subject-matter, no proceedings shall be initiated by the proper officer under the CGST Act on the same subject-matter.

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