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...

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...

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...

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...

[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...

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...

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...

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...

[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...

Burden To Prove That Best Assessment By Income Tax Authorities Is Perverse Is On Assesee: Allahabad High Court

The Allahabad High Court has held that the burden to prove that the findings of best assessment done by the authorities is perverse is on the assesee. The bench of Justice Shekhar B. Saraf and Justice Praveen Kumar Giri held that “when a best assessment is done, it is for the assessee to bring on record the facts that may reveal that the findings are perverse in...

Venue Is Construed As Seat In Absence Of Contrary Indicia, If Arbitration Agreement Only Mentions 'Venue': Allahabad HC

The Allahabad High Court has held that when only one place is mentioned in the arbitration agreement and is termed as “venue”, the same is to be treated as the “seat” also, unless something contrary is mentioned in the agreement.“If the arbitration agreement mentions only one place and even if it is termed as the 'venue', then unless there is a contrary indicia the 'venue' is...

[Income Tax] Filing Of Form 10-IC Prior To Filing Of Return Not Mandatory, Delay May Be Condoned In “Genuine Hardship”: Allahabad High Court

The Allahabad High Court has held that filing of Form 10-IC prior to filing of income tax return is not mandatory and the delay in filing the Form may be condoned in cases where “genuine hardship” is shown to exist. Form 10-IC, under the Income Tax Act, is required to filed only if a Domestic Company chooses to pay tax at concessional rate of 22% under Section 115BAA of...