Allahabad High Court
Prior GST Payments To Authorities Can Be Adjusted Against Pre-Deposit For Filing Appeal: Allahabad High Court
The Allahabad High Court has recently held that any money deposited by a taxpayer with the GST authorities, in the facts of the case, prior to filing an appeal under Section 107 of the Goods and Services Tax Act, 2017, must be adjusted towards the mandatory pre-deposit required for filing the appeal.In the present case, an interest liability of Rs 1.43 Crore was raised against Excel Vehicles, a unit of My Auto World Kanpur Private Limited, against which the taxpayer preferred an appeal under...
SARFAESI Act | Correcting Wrong Date In District Magistrate's Section 14 Order Is Not Review: Allahabad High Court
The Allahabad High Court has upheld a District Magistrate's decision to correct a wrong date in a SARFAESI order passed to assist a bank in taking possession of mortgaged property, holding that fixing a typographical error does not amount to an impermissible review. Justice Subhash Vidyarthi held that the District Magistrate under Section 14 of the Act performs an administrative role while passing such orders and does not exercise judicial power. Because of this, the magistrate is permitted to...
Customs Tribunal Must First Verify Cross-Examination Request Before Setting Aside Adjudication: Allahabad High Court
The Allahabad High Court at Lucknow has recently set aside a Customs tribunal order after finding that the tribunal failed to first examine whether the noticees (taxpayers) had actually sought cross-examination before holding that the adjudication proceedings stood vitiated for breach of natural justice.A bench of Justices Shekhar B. Saraf and Manjive Shukla ruled that the procedure under Section 138-B of the Customs Act, 1962, can be said to have been breached only if a specific request for...
CESTAT Cannot Reject Taxpayer Appeals Below ₹2 Lakh On Monetary Limit Alone: Allahabad High Court
The Allahabad High Court recently held that the Customs, Excise and Service Tax Appellate Tribunal cannot mechanically reject a taxpayer's appeal on the ground that the amount involved is below ₹2 lakh. The Court said such appeals are maintainable as a rule and may be refused only in exceptional cases.The ruling was delivered by a Division Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla. Explaining the law, the bench said, "Thus, while appeals filed by the revenue, below the...
Money Decrees Ordinarily Not Stayed: Allahabad High Court Upholds Release of 75% MSME Arbitral Award Deposit
The Allahabad High Court's Lucknow Bench has upheld an order of the Commercial Court permitting release of 75% of the amount deposited under Section 19 of the MSME Act in favour of Genebio Healthcare Pvt. Ltd. Justice Jaspreet Singh noted that the amount was released to avoid grave hardship to the MSME while the challenge to the arbitral award remains pending. The court also upheld the direction requiring the challenger to furnish security for the remaining 25% of the award amount. It...
Arbitration Award Challenge Not Inadmissible Solely For Lack Of Condonation Of Delay Plea: Allahabad High Court
The Allahabad High Court has recently reiterated that a challenge to an arbitral award under Section 34 of the Arbitration and Conciliation Act does not become not maintainable merely because it is not accompanied by a separate application seeking condonation of delay. The court said what matters is whether the party has, in the petition itself, set out reasons for the delay or sought the benefit of limitation law, and whether the court has applied its mind to those pleadings. Justice...
Allahabad High Court Dismisses PIL Against Retrospective Property Tax By Kanpur Municipal Corp.
On 12 January, the Allahabad High Court dismissed a public interest litigation (PIL) challenging the retrospective enhancement of property tax by the Kanpur Municipal Corporation, holding that a PIL is not maintainable where the relief sought essentially pertains to the private grievances of an association's members. A Division Bench comprising Chief Justice Arun Bhansali and Justice Kshitij Shailendra held: “Filing of petitions in the nature of PIL, though essentially projecting the interest...
RERA Tribunal Order Unsustainable Where Heard by One Bench And Pronounced By Another: Allahabad High Court
The Allahabad High Court has set aside a judgment of the Uttar Pradesh Real Estate Appellate Tribunal, holding that a case heard by one bench cannot be decided by another bench if one of its members did not hear the arguments. The court said such a judgment is unsustainable in law and goes against fundamental principles of judicial procedure. A Single Bench of Justice Subhash Vidyarthi said that the bench that hears a matter must also decide it. It added that views of members who heard the case...
Interest For Delayed Possession Under RERA Can't Be Waived Through Private Settlement: Allahabad High Court
The Allahabad High Court has recently held that a private settlement between a promoter and a homebuyer cannot override mandatory statutory obligations under the Real Estate (Regulation and Development) Act, 2016. Dismissing an appeal filed by the Lucknow Development Authority, a single bench of Justice Prashant Kumar upheld an order directing payment of statutory interest to a buyer for delay in handing over possession of a flat.The court said the law leaves no scope for promoters to avoid...
Allahabad High Court Rejects Challenge To DRT Registrar's Power To Issue Notices In SARFAESI Proceedings
The Allahabad High Court has rejected a challenge to a notice issued by the Registrar of the Debts Recovery Tribunal in a securitisation case, holding that the Registrar was empowered under the DRT (Procedure) Rules, 1993. “When power to issue notice to a defendant has specifically been conferred upon the Registrar of DRT, it cannot be said that the Registrar has no power to issue notice to a defendant to show-cause as to why the S.A. should not be allowed, and also to caution the defendant...
Physical Service Of Notices Necessary After Cancellation Of GST Registration: Allahabad High Court
The Allahabad High Court on 19 January held that any adjudication notice issued after the cancellation of a GST registration must be served physically to the assessee to comply with the principles of natural justice. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla was hearing a challenge against a notice issued to the petitioner three years after its GST registration was cancelled. The petitioner argued that it could not access the portal to which the notice had been...