News Update

GST - Payment of pre-deposit through Form GST DRC-03 instead of the prescribed Form APL-01 - Petitioner attributes it to technical glitches - Respondent is the proper authority to decide the question of fact: HC2nd Session of India-Nigeria Joint Trade Committee held in AbujaGST - Since SCN is bereft of any details and suffers from infirmities that go to the root of the cause, SCN is quashed and set aside: HC1717 candidates to contest elections in phase 4 of Lok Sabha ElectionsGST - Once Appellate Authority comes to the conclusion that SCN was issued by an officer who was not competent; reply was also considered by an incompetent authority and the Competent Authority had not applied its independent mind, Appellate Authority could not have assumed original jurisdiction and proceeded further with the matter: HC7th India-Indonesia Joint Defence Cooperation Committee meeting held in New DelhiGST - Neither the Show Cause Notice nor the order spell out the reasons for retrospective cancellation of registration, therefore, the same cannot be sustained: HCMining sector registers record production in FY 2023-24GST - If the proper officer was of the view that the reply is unclear and unsatisfactory, he could have sought further details by providing such opportunity - Having failed to do so, order cannot be sustained - Matter remanded: HCAnother quake of 6.0 magnitude rocks Philippines; No damage reported so farI-T - Initial burden of proof rested on assessee to substantiate his claim of having incurred expenditure on improvement of property: ITATTrade ban: Israel hits back against Turkey with counter-measuresI-T - Agricultural income can be treated by ITO as undisclosed income in absence of any substantial / corroborative material to prove same: ITATCanada arrests three persons in alleged killing of Sikh separatistI-T - Income from sale of property has to be classified & characterised only in manner of computation as per section 45(2): ITATCus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiCus - The penalty imposed on assessee was set aside by Tribunal against which revenue is in appeal is far below the threshold limit fixed under Notification issued by CBDT, thus on the ground of monetary policy, revenue cannot proceed with this appeal: HCGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveys
 
Service Matter - SC directs Govt to set up body overseeing functioning of Tribunals

By TIOL News Service

NEW DELHI, MAY 17, 2018: THE issue at hand before the bench pertained to the restructuring of Tribunals in India, based on interpretations laid down in certain precedent cases of the Apex Court and expert studies on the issue. The court in L. Chandra Kumar versus Union of India had examined a concept note recommending the creation of an independent body exercising oversight over Tribunals to ensure that the Tribunals or their members should not be required to seek facilities from the sponsoring or parent ministries or concerned departments. Besides, the 74th Report of the Parliamentary Standing Committee had also recommended creating a National Tribunal Commission to oversee all the Tribunals in India.

Further, the proposed body would deal with the appointment & removal of members of various Tribunals by constituting sub-committees. The concept note also sugested holding a national-level competition for recruitment of Tribunal members or else recruiting from serving officers in higher judicial service. It also sought to recruit members on the basis of efficiency and to avoid influencing of decisions by the Govt.

Thereupon, in the present case, the Apex Court agreed to the establishment of such a body. It mentioned that regular cadre for Tribunals would be necessary and that their functioning & performance be reviewed by an indepedent body. The Court also held that Tribunal members be eligible for appointment to the High Courts & a mechanism be considered whereby due consideration is given to them similar to members of Higher Judicial Service. This would provide requisite talent for High Courts to deal with issues arising from Tribunal decisions as well as protect the objective behind Tribunals to provide speedy & inexpensive justice. Importantly, the Court also observed that where there is only one seat of a Tribunal, it should have benches in all states or else in all regions wherever litigation arose.

Thereby, the Court observed that a committee had to be established for examining the feasibility of setting up the proposed National Tribunal Commission. It further mentioned that such committee comprise of three members, one of whom preferably be a retired judge of the Apex Court who may have served in a Tribunal. It then deferred the matter for further hearing on May 10, 2018. Thereupon, in its subsequent order dated May 16, 2018, the Apex Court held that wherever the need was felt to appoint a former Chief Justice or a former Supreme Court Judge, to a Tribunal or Commission, and no suitable person of that category was available, a former Judge of a High Court could be recruited instead. The Court then directed the Government to set up such a committee, within two months. Such committee would file its report three months thereafter. With such observations, the matter was listed for hearing on November 12, 2018.

The relevant findings of the Apex Court are,

++ we further direct that wherever qualification required for appointment to a Tribunal/Commission is of a former Chief Justice or a former Supreme Court Judge, and no suitable person of that category is available, it will be open to make appointment of any suitable former Judge of a High Court till any legislative amendment in that regard is brought out so that a Tribunal/Commission may not remain headless.

++ subject to above, the constitution of the Committee is left to the Government. The Committee may be constituted within two months and may give its report within three months thereafter. Union of India may take a call thereon and take such further action as found appropriate. An affidavit of further developments be filed in this Court by 31st October, 2018. Learned amicus will be at liberty to put forward his view-point before the said Committee.

++ list again on 13th November, 2018 to consider any further direction.

(See 2018-TIOL-201-SC-SERVICE)


POST YOUR COMMENTS
   

TIOL Tube Latest

Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.


Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.