Private Contracts Between Parties For Appointment Of Arbitrator Different From Statutory Appointment Of Arbitrators: Allahabad High Court

Recently, the Allahabad High Court has held that cases where appointment of arbitrators is through contracts which contemplate such appointment and statutory appointment of arbitrators are two separate classes to cases and the same are distinguishable on facts.National Highways Authority of India approached the High Court against order of the Additional District Judge, POCSO Act, Bijnor under Section 34 of the Arbitration and Conciliation Act, 1996 whereby it was held that the compensation...

Allahabad HC Decines Plea Claiming Road Tax Exemption Should Be Allowed For Registration And Not Purchase Of Electric Vehicles In UP

The Allahabad High Court has dismissed a writ petition claiming exemption from payment of road tax on an electric vehicle purchased from Jammu. The Petitioner had claimed that since road tax is levied for operating the vehicle within the State, no distinction can be made on the basis that the vehicle in question has been purchased within the State or from outside. It had therefore challenged a condition imposed in exemption notification dated March 02, 2023 to the extent it mandates...

Whether Non-Signatory Bound By Arbitration Agreement Can Be Decided By Tribunal, Not Referral Court U/S 11 Of Arbitration Act: Allahabad HC

The Allahabad High Court bench of Justice Manoj Kumar Gupta affirmed that referral court under section 11 of the Arbitration Act stage cannot examine as to whether the non-signatory is bound by the arbitration agreement or not. Such an issue requires factual determination which can be decided by the arbitral tribunal under section 16 of the Arbitration Act. Brief Facts The instant application under Section 11 of the Arbitration and Conciliation Act, 1996 has been filed by the...

Since Award Is A Deemed Decree, Execution Can Be Initiated Anywhere Where Decree Can Be Executed: Allahabad High Court

The Allahabad High Court bench of Justice Neeraj Tiwari affirmed that the enforcement of an award through its execution can be initiated anywhere in the country where the decree can be executed and there is no requirement of obtaining a transfer of the decree from the Court which would have jurisdiction over the arbitral proceedings.Brief FactsLand of respondent Nos. 1 & 2 has been acquired for widening of National Highway No. 2 at Maneyamau, Tehsil- Etawah, District-Etawah and in light of...

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC

The Allahabad High Court has set aside the demand and penalty order passed under Section 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended, after it found that the goods in transit were accompanied with proper tax invoice and e-way bill. A division bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar relied on M/s Sahil Traders v. State of U.P. and another, 2023 wherein a coordinate bench had held that once the...

Owner Of Electric Vehicle Purchased Prior To October 14, 2022 Can't Seek Refund Of Tax Citing Subsequent Exemption Notification: Allahabad HC

The Allahabad High Court has held that the owner of an electric vehicle which was purchased prior to October 14, 2022 cannot seek refund of tax citing a subsequent notification exempting the payment of One Time Tax. Petitioner had sought refund of One Time Tax paid in respect of his Hybrid Vehicle purchased on October 13, 2022. The relief was sought on the strength of a notification issued by the State providing tax exemption for electric vehicles purchased and registered from the...

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. A division bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar relied on Ola Fleet Technologies Pvt. Ltd. v. State of UP (2024) whereby “benefit of doubt” was given to the assessee since notices issued to it did not show up on the assessee's...

Proceedings U/S 130 Of UPGST Act Not Applicable If Excess Stock Is Found At Time Of Survey: Allahabad High Court

Recently, the Allahabad High Court has held that proceedings under Section 130 of the Uttar Pradesh Goods and Service Tax Act, 2017 cannot be initiated where stock is found excess at the time of survey. Section 130 of the UPGST Act provides for confiscation of goods and penalty in cases where supply, transport of goods has been made in contravention to the provisions of the Act with the intention to evade tax. It also includes penalty when an assesee does not account for the goods on...

Arbitration Act | New Evidence Cannot Be Adduced At S.37 Stage, Bar Of Limitation U/S 34(3) Is Attracted: Allahabad HC

The Allahabad High Court Bench of Justices Mahesh Chandra Tripathi and Prashant Kumar, held that the amendment obtained or raising fresh grounds virtually amounts to file a fresh appeal and would be barred by limitation as laid down under Section 34(3) of the Arbitration Act. Hence, it is not open for the appellant to raise any new ground or adduce any fresh evidence in an appeal under Section 37 of the Arbitration Act.Brief FactsThe instant appeal under Section 37 of 1996 Act1 has been filed...

While Filing Application U/S 8 Of Arbitration Act, Applicant Is Not Required To Dispute Contents Of Plaint: Allahabad High Court

The Allahabad High Court Bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar has held that there is no requirement for the applicant to dispute the contents of the plaint, while filling in an application under Section 8. The very fact that an application has been filed necessarily means that the applicant wants to refer the dispute to arbitration.Additionally, the court held that the scope of judicial review and jurisdiction of the Court under Section 8 and 11 of the Act is identical,...

Benefit Of SC Judgment On Extension Of Limitation During COVID-19 Can't Be Granted On Mere Asking, Especially When Party Is In Default: Allahabad HC

The Allahabad High Court has held that the benefit of extension of limitation during COVID-19, as per In Re Cognizance for Extension of Limitation, cannot be granted to a party merely for the asking, especially when there is default on the part of the party seeking such extension. While dismissing Bharat Sanchar Nigam Ltd.'s appeals under Section 37 of the Arbitration and Conciliation Act, 1996, the bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar held,“The benefit of the...

Allahabad High Court Grants Interim Relief On Plea Challenging Order U/S 129 UPGST Act Claiming Asst Commissioner Was Not 'Proper Officer'

Recently, the Allahabad High Court has granted interim relief in a writ petition challenging the order under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017.Petitioner was transporting Arecanuts, when the shipment was intercepted by the Mobile Squad. Due to alleged reuse of bill and e-way bills, physical verification of the goods was ordered. Though no discrepancies were found upon physical verification, an order of detention of goods was passed. Subsequently, the Assistant...