News Update

GST - Neither SCN nor the order spell out the reasons for retrospective cancellation of registration, hence cannot be sustained: HCGST - Non-application of mind - If reply was unsatisfactory, details could have been sought - Record does not reflect that such exercise was done - Matter remitted: HCGST - Merely because a taxpayer has not filed returns for some period does not mean that registration is required to be cancelled with retrospective date also covering the period when returns were filed and taxpayer was compliant: HCGST - Petitioner's reply, although terse, is not taken into account while passing assessment orders - Petitioner put on terms, another opportunity provided: HCUnveil One Nation; One Debt Code; One Compliance Rule for Centre & StatesChina moves WTO against US tax subsidies for EVs & renewable energyMore on non-doms - The UK Spring Budget 2024 (See TII Edit)Notorious history-sheeter Mukhtar Ansari succumbs to cardiac arrest in UP jailTraining Program for Cambodian civil servants commences at MussoorieNY imposes USD 15 congestion taxCBIC revises tariff value of edible oils, gold & silver45 killed as bus races into ravine in South AfricaCBIC directs all Customs offices to remain open on Saturday & SundayBankman-Fried jailed for 25 yrs in FTX scamI-T- Once the citizen deposits the tax upon coming to know of his liability, it cannot be said that he has deliberately or willfully evaded the depositing of tax and interest in terms of Section 234A can be waived: HCHouthis attack continues in Red Sea; US military shoots down 4 dronesI-T- Secured creditor has priority charge over secured asset, over claims of I-T Department & other Departments; any excess amount recovered by Secured Creditor from auction of secured asset, over & above the dues payable to it, are to be remitted to the Departments: HCFederal Govt hands out USD 60 mn to rebuild collapsed bridge in BaltimoreI-T - Receipts of sale of scrap being part & parcel of activity and being proximate thereto would also be within ambit of gains derived from industrial undertaking for purpose of computing deduction u/s 80-IB: HCCanadian School Boards sue social media titans for 4 bn Canadian dollar in damagesI-T - Once assssee on year of reversal has paid taxes on excess provision and similar feature appeared in earlier years and assesee had payments for liquidated damages on delay of deliverables, no adverse inference can be drawn: HCFormer IPS officer Sanjiv Bhatt jailed for 20 yrs for planting drugs to frame lawyerST - Software development service & IT-enabled service provided by assessee was exempt from tax during relevant period, by virtue of CBEC's Notification & Circular; demands raised for such period not sustainable: CESTATUN says Households waste across world is now at least one billion meals a dayCus - Order rejecting exporter's request for conversion of Shipping Bills on grounds that the same has been made by exporter beyond period of three months from date of Let Export Order in terms of CBEC Circular No. 36/2010-Cus : CESTATIndia, China hold fresh dialogue for complete disengagement on Western borders: MEACus - No Cess is payable when Basic Customs Duty is found to be Nil: CESTATThakur says India is prepared for 2036 OlympicsCX - As per settled law, a right acquired as result of a statutory provision, cannot be taken away retrospectively unless said statutory provision so provides or by necessary implication has such effect: CESTAT
 
Lok Adalat emerges as most efficacious tool of ADR

By TIOL News Service

NEW DELHI, JAN 13, 2022: NATIONAL Legal Services Authority (NALSA) is committed to deliver prompt and inexpensive justice to the citizens. Recently, it has decided to lay more emphasis on contribution of National Lok Adalat in effectively reducing the number of pending cases through Alternative Dispute Mechanisms.

To achieve this goal, the Legal Services Authorities shifted to dynamic preparation strategies for organization of the Lok Adalats. As a preparatory measure, NALSA started organization of prior consultative and review meetings with all the State Legal Services Authorities to guide them towards the maximum disposal during such Lok Adalats. Before the organization of each National Lok Adalat, multiple interactions were organised with the Executive Chairpersons of all the State Legal Services Authorities, wherein one-to-one interactions were made to take a stock of the preparations as well as to boost the morale of the stakeholders tasked to organize the Lok Adalats.

A cumulative effect of all the preparatory and mobilization measures resulted in extraordinary disposal figures during the year 2021. Across the country, a total number of 1,27,87,329 cases were disposed of in four National Lok Adalats, which included a huge number of pending cases i.e., 55,81,117 and a record number of pre-litigation cases i.e., 72,06,212. Through these activities the Legal Services Authorities disposed off a large number of cases giving relief to the common citizens by ending or preventing long lasting legal battles.

Achieving these unprecedented disposal figures was not an easy task. A major contribution to this success can be attributed to the technological advancements. In June 2020, the Legal Services Authorities integrated technology with the conventional modes of dispute settlement and introduced virtual Lok Adalats also called as 'E-Lok Adalats' . Since then, all the Lok Adalats including National Lok Adalats are organized through virtual and hybrid modes. To provide an unhindered experience during the proceedings, the Legal Services Authorities across the country are continuously upgrading their digital infrastructure.

Due to these technological advancements, Lok Adalats have reached to the doorsteps of the parties. The parties are now able to join the Lok Adalat proceedings from their homes or workplaces, saving them the hassle of travelling and reserving a full day for an affair, which gets over within minutes. The Authorities have witnessed that a large number of persons joined the virtual proceedings sitting hundreds of kilometers away from the physical location where the Lok Adalat was organized. Technology has also provided effective ways of supervision and monitoring of Lok Adalats.

The other major factor in the success of Lok Adalats was the formulation of decisive strategies at the National level. Under these strategies, the State Legal Services Authorities were instructed to conduct meetings with various stakeholder across every level with an objective to ensure their full cooperation and coordination. The authorities were guided to follow a litigant friendly approach as well as to persuade such litigants to settle the cases involving settled propositions of law.

Moreover, certain areas of law having greater possibilities of settlement such as NI Act cases, Bank recovery cases along other financial matters were highlighted and authorities were instructed to explore all the possibilities of compromise in such cases. The authorities were advised to proactively monitor the issuance and completion of processes in such financial matters as well as to conduct pre-Lok Adalat sittings to take a matter to a settlement.

There is no doubt regarding the fact that the number of pending cases surged during the ongoing pandemic. However, with a large number of disposals through Lok Adalats, a balance was created by the Legal Services Authorities in the judicial administration of the country. There is no gainsaying that the Lok Adalats settled greater number of cases than any other dispute resolution mechanism and emerged as the most efficacious tool of Alternative Dispute Resolution Mechanism.

During the year, the category wise list of the disposed cases was topped by the Criminal Compoundable Cases, wherein a total number of 17,63,233 such pending cases and 18,67,934 pre-litigation cases were disposed. The second in line were the Revenue cases consisting of 11,59,794 pre-litigation and 14,99,558 pending cases. Apart from these, the other disposed of cases were cheque bounce cases under NI Act, Bank Recovery Cases, Motor Accident Claims, Labour Disputes, matrimonial cases, etc.


POST YOUR COMMENTS
   

AR not Afar by SK Rahman

TIOL Tube Latest

Shri Shailendra Kumar, Trustee, TIOL Trust, giving welcome speech at TIOL Awards 2023




Shri M C Joshi, Former Chairman, CBDT




Address by Shri Buggana Rajendranath, Hon'ble Finance Minister of Andhra Pradesh at TIOL Awards 2023