Who Is Prescribed Authority For Appeal U/S 54 U.P. Water Supply & Sewerage Act? Allahabad High Court Asks State

Recently, the Allahabad High Court has asked the State to clarify as to who is the prescribed authority under Section 54 of the U.P. Water Supply and Sewerage Act, 1975 to decide appeal against the assessment order passed by JaI Sansthan or any other agency under sub-section (2) of Section 53 of the Act. Petitioner, Hindustan Aeronautics Limited Transport Aircraft Division Chakeri, Kanpur is engaged in the manufacture, repair and overhauling of sophisticated Aircrafts and other Defence...

Notice U/S 148 Income Tax Act Must Be Delivered To Addressee Personally By Post To Complete Service U/S 27: Allahabad High Court

The Allahabad High Court has held that notices under Section 148 and 282 of the Income tax Act, 1961 must be delivered to the assesee personally through speed post and not merely upon his address to complete service under Section 27 of the General Clauses Act, 1897. It held that presumption of sufficient service arises only when the notice is sent by registered post as in registered post the notice is delivered to the person it is addressed to. Highlighting the difference between...

Provisional Attachment Of Bank Accounts Cannot Be Done Merely Upon Issue Of Show Cause Notice U/S 74 GST Act: Allahabad High Court

The Allahabad High Court has held that provisional attachment of bank accounts cannot be done merely upon issue of show cause notice under Section 74 of the Goods and Service Tax Act, 2017. Referring to the judgment of the Supreme Court in Radha Krishan Industries v. State of H.P. and its earlier judgment in R.D. Enterprises v. Union of India, the bench of Justice Shekhar B. Saraf and Justice Praveen Kumar Giri held “If the reason that provisional attachment is being done as...

Rejecting Appeal U/S 34 A&C Act On Grounds Of Jurisdiction Without Indicating Alternate Remedy Amounts To Refusal To Set Aside Award: Allahabad HC

Recently, the Allahabad High Court has held that rejecting an appeal under Section 34 of the Arbitration and Conciliation Act on grounds of lack of jurisdiction without providing alternate remedy amounts to refusing to set aside award, making such order appealable under Section 37 of the Act.Section 37(1)(c) of the Arbitration and Conciliation Act, 1996 provides for appeals against orders setting aside or refusing to set aside an arbitral award under Section 34 of the Act. While dealing with the...

Allahabad High Court Issues Notice On Plea Challenging S.127 CGST Act Over 'Unbridled' Power Given To Authorities To Impose Penalty On Assessee

Recently, the Allahabad High Court has issued notices to office of the Solicitor General of India and Advocate General, Uttar Pradesh in a writ petition challenging the validity of Section 127 of the Central and State Goods and Service Tax Act, 2017. Section 127 of the Central and State Goods and Service Tax Act, 2017 empowers the proper officer to impose penalty when he is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section...

S.11 A&C Act | Respondent's Letter Seeking Petitioner To Give Up Interest On Outstanding Amount Indicates Ongoing Dispute: Allahabad HC

The Allahabad High Court bench of Justice Jaspreet Singh, while hearing a Section 11 petition under the Arbitration Act, observed that the letter of the Respondent addressed to the Petitioner, requiring them to give up their interest claim on the outstanding amount, showed that the claims were still under consideration. Therefore, the Claims cannot be termed dead, and the Section 11 petition is well within the limitation period. Factual Matrix: The parties entered an agreement dated...

Once Actual Movement Of Goods Proved By Assessee Remains Unrebutted, Proceedings U/S 74 GST Act Are Unjustified: Allahabad High Court

The Allahabad High Court has recently held that when the actual movement of goods has been proved by the assesee and the same remains unrebutted by the authority, proceedings under Section 74 of Goods and Service Tax Act, 2017 are unjustified. Proceedings under Section 74 of GST Act can be initiated if an assesee has not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by fraud or any willful- misstatement or suppression of facts. Justice...

[CGST Act] Tax Officers Expected To Know Law Laid Down By Higher Courts: Allahabad High Court

While calling for personal affidavit from Principal Secretary, Institutional Finance, Government of U.P., Lucknow explaining the conduct of the tax officers in the State in not following the orders of the High Court, the Allahabad High Court observed that the Officers must know the law. Justice Piyush Agrawal observed that “While it is expected from the citizen to know law, the duty of the Officers increases that they should also know the law laid down by the higher courts.” ...

Writ Petition Can Be Converted To Appeal U/S 37 Of Arbitration Act If It Does Not Prejudice Respondents: Allahabad High Court

The Allahabad High Court Bench of Justice Manish Kumar Nigam allowed the conversion of a writ petition under Article 227, Constitution of India (“COI”) into an appeal under Section 37, Arbitration and Conciliation Act (“ACA”) noting that where a particular kind of proceeding is not maintainable and a different kind of proceeding lies in respect thereof before the Court, the Court has jurisdiction to convert one into other subject to law relating to limitation and court fees. Facts ...

Executing Court Empowered To Grant Statutory Interest Not Mentioned In Award U/S 36 Of Arbitration Act: Allahabad High Court

Following the judgment of the Delhi High Court in Union of India and Anr. v. Sudhir Tyagi, the Allahabad High Court has held that under Section 36 of the Arbitration and Conciliation Act, 1996, the Executing Court is empowered to grant statutory interest which may not have been mentioned in the arbitral award.In Union of India and Anr. v. Sudhir Tyagi, it was held that “..the interpretation of Clause (b) of Section 31(7) of the Act is no more res-integra. The grant of post-award interest under...

Officer Appointed Under State GST Act Is Authorised To Discharge Duties As Proper Officer For IGST & CGST: Allahabad High Court

The Allahabad High Court has held that an officer appointed under the State Goods & Service Tax Act will be Proper Officer under the Integrated Goods & Service Tax Act as well as the Central Goods & Service Tax Act. Perusing Section 4 of the IGST Act read with rule 20 of the CGST Act, Justice Piyush Agrawal held that “The provision provides that the Officer appointed under the State Goods & Service Tax is authorized to discharge their duties as Proper Officer for the...

[S.169 CGST Act] Service On Registered Email Is Sufficient For Calculating Limitation Period: Allahabad High Court

The Allahabad High Court has held that under Section 169 of the Central Goods and Service Tax Act, 2017 service on registered email is sufficient service for the purpose of limitation. It held that holding that service was to be made by more than one modes would be absurd and defeat the purpose of the provision. The bench of Justice Shekhar B. Saraf and Justice Praveen Kumar Giri held “Upon perusal of Section 169 of the Act, we are of the view that in the event the service is made by...