Income Of Mussoorie Dehradun Development Authority Not The Income Of The State Government, Not Exempt Under Article 289(1): Uttarakhand High Court

The Uttarakhand High Court has reiterated that even if a Development Authority constituted under an Act of the State Legislature does not carry on any trade or business within the meaning of Article 289(2) of the Constitution of India, it continues to have a distinct legal personality separate from the State and, therefore, its income cannot be considered to be the income of the State so as to be exempt from Union taxation under Article 289(1). The Bench, consisting of Acting Chief...

Uttarakhand High Court Stays Circular Restricting Filing Of GST Refund For Tax Periods Spread Across Two Financial Years In Chronological Order

The Uttarakhand High Court has stayed the operation of a Circular issued by the Revenue Authorities, to the extent it inhibits refund claims for a period of two separate (not successive) financial years and requires filing of Refund in a chronological manner.The Bench comprising of Justices Sanjaya Kumar Mishra and Alok Kumar Verma has stayed para 8 of the Circular No. 125/44//2019-GST dated 18.11.2019, which states thus: "8. The applicant, at his option, may file a refund claim for a tax...

Tribunal Rules 2020 : Plea In Uttarakhand HC Challenging Eligibility Criteria For Appointments To Presiding Officer Of DRT

A writ petition under Article 226 of the Constitution of India has been filed in the High Court of Uttarakhand challenging the Government's notification changing the qualification criteria for appointment to the post of Presiding Officer of Debt Recovery Tribunal (DRT) which now allows only persons who have served as a District Judge to be eligible for appointment to the post. This is a change to the earlier practice of inviting applications from advocates qualified to be a District...