News Update

GST - Failure to avail the opportunity granted is different from failure to grant an opportunity of hearing - Fault lies with petitioner and he cannot blame the department - Petition dismissed: HCGST - Orders came to be passed behind the back of the petitioner - No steps taken to serve notices through physical mode but made available only under tab 'View Additional notices' - Matter remanded subject to petitioner depositing 10% of disputed tax: HCGST - When two opinions are possible, the one which is advantageous to the assessee should be taken - Matter remitted: HCGST - Not only has the competent authority failed to notice or engage with the reply which was submitted but has proceeded on the incorrect premise that no response had been submitted at all - Order set aside: HCCus - Assessees were held entitled to seek redemption of gold seized from them on their appearance before requisite authority, after complying with prescribed conditions: HCKVAT - addition of purchase turnover of old gold to estimated sales turnover erroneous as it results in duplication of turnover, where purchases were of old ornaments melted for creation of new ones: HCCBDT issues FAQs on Revised Guidelines for compounding of offencesST - Service tax demand confirmed against appellant citing forged agreements, misdeclaration of taxable services and deliberate tax evasion: CESTATCurfew imposed in Nagpur after violence erupts over Aurangzeb rowST - Rectification of O-i-O is invalidated where AO seeks to revisit & change findings, which goes beyond scope of Sec 74 of Finance Act 1994, which only permits correction of mistakes apparent & clerical errors: CESTATIsrael triggers avalanche of air strikes at Gaza as Ceasefire fails; 66 killedCX - Genuine refund claims should not be denied due to procedural technicalities when clear evidence of double duty payment is provided: CESTAT9th India-Australia Defence Policy talks held in New DelhiCX - The amount deposited during an investigation is not a pre-deposit under Section 35FF but a revenue deposit making it eligible for interest at 12% per annum: CESTATTaiwan detects 9 Chinese warships & 59 aircraft encircling island countryCus - Aircraft engine stands should be classified under CTH 8609 00 00 as 'containers for transport' rather than under CTH 8716 39 00 as 'trailers,' thereby setting aside the demand for differential customs duty: CESTATTrump urges Putin not to slaughter Ukrainian troopsCus - Royalty & technical fees need not be included in transaction value of imported goods, as they are not a condition of sale for imported items: CESTATGovt e-Marketplace surpasses Rs 5 Lakh Crore GMVCus - Dabur India Ltd's refund claim is upheld for excess CVD paid on imports holding that company had borne the duty burden itself and did not pass it on to consumers, thereby overcoming the bar of unjust enrichment: CESTATAustralian patient is first to survive for 100 days with titanium heartI-T - Allowance in respect of bad debts u/s 36(1)(vii) is allowable only if debt was taken into account for computing income of assessee in previous year in which amount is written off: HCH7N9 bird flu outbreak spreads to more cities in USI-T- Delay in filing ITR ought to be condoned where factors such as issues in I-T portal & operational challenges due to COVID pandemic, were not considered: HCNo directive to mining companies to review EIA for carbon emissions: MinisterI-T - If assessee has not proved genuineness of purchases, which inter alia include source of making payment for such purchases, such case calls for addition u/s 69C: HCPM Modi joins Trump-owned social media platform Truth SocialI-T - AO can initiate reassessment proceedings for year which has already been assessed u/s.143(3), if material information was not disclosed correctly & truly by assessee: ITATMoS inaugurates QUAD Workshop on pandemic preparedness for Indo-Pacific RegionI-T - No TDS is applicable u/s 194C on fuel charges paid by assessee if same was reimbursed on cost-to-cost basis: ITATDoval chairs meet of intelligence heads, including three from Five Eyes AllianceI-T - AO can't disallow commission expenses incurred by insurance company, without examining PAN details along with related documents placed on record by way of additional evidence under Rule 29: ITATFirst things First - The DIN!
 
58 Lok Sabha seats across 8 States to go for polls tomorrow; EC/SECs step up measures to arrest impact of heatwaves & rain

By TIOL News Service

NEW DELHI, MAY 24, 2024: THE Election Commission of India is all geared up for the Phase-6 of the Lok Sabha polls that commences tomorrow. Polling is scheduled in 58 PCs across 8 States/UTs. Haryana and NCT of Delhi will head to polls in this phase. Bihar, Jharkhand, Jammu and Kashmir, Odisha, Uttar Pradesh, and West Bengal are the other States/UTs which will continue with their polls in this phase. Polling for 42 Assembly Constituencies for the Odisha State Legislative Assembly will also take place simultaneously.

Concerned CEOs and State machineries have been directed to take adequate measures to manage the adverse impact of hot weather or rainfall wherever predicted. Polling stations are ready to welcome the voters with ample shade, drinking water, ramps, toilets, and other basic facilities to ensure that polling takes place in a comfortable and secure environment. Polling parties have been dispatched along with machines and poll materials to their respective polling stations.

The Commission has called upon voters to turnout in greater numbers at polling stations and vote with responsibility and pride. Voters of PCs in urban centres like Delhi, Gurgaon, Faridabad are specially reminded about their right and duty to vote and break the trend of urban apathy.

The last phase i.e. 7 th phase of polling will be on the 1st of June for remaining 57 PCs with counting of votes scheduled on 4 th June. Polling for 25 States/UTs and 428 PCs was completed in a smooth and peaceful manner in the first five phases of the General Elections.

Phase 6 Facts:

1. Polling for Phase-6 of the General Elections 2024 will be held on 25th of May, 2024 for 58 Parliamentary Constituencies (General- 49; ST- 02; SC- 07) in 8 States/ UTs. Voting begins at 7AM and closure of poll timings may differ PC wise.

2. 42 Assembly Constituencies (General -31; ST=05; SC=06) of Odisha Legislative Assembly will also go to polls simultaneously.

3. Around 11.4 lakh Polling officials will welcome over 11.13 crore voters across 1.14 lakh polling stations

4. Over 11.13 crore voters include 5.84 crore Male; 5.29 crore Female and 5120 Third gender electors.

5. There are over 8.93 lakh registered 85+ years old, 23,659 voters above 100 years and 9.58 lakh PwD voters for Phase 6 who have been provided the option to vote from the comfort of their homes. The optional Home Voting facility is already receiving tremendous appreciation and response.

6. 20 Special trains were deployed to ferry security personnel.

7. 184 Observers (66 General Observers, 35 Police Observers, 83 Expenditure Observers) have already reached their Constituencies days before the polls. They serve as the eyes and ears of the Commission to exercise utmost vigilance. Additionally, Special Observers have been deployed in certain states.

8. A total of 2222 Flying Squads, 2295 Static Surveillance Teams, 819 Video Surveillance Teams and 569 Video Viewing Teams are keeping surveillance round the clock to deal with any form of inducement of voters strictly and swiftly.

9. A total of 257 international Border check posts and 927 inter-state border check posts are keeping strict vigil on any illicit flow of liquor, drugs, cash and freebies. Strict surveillance has been kept at sea and air routes.

10. Assured Minimum Facilities like water, shed, toilets, ramps, volunteers, wheelchairs, and electricity are in place to ensure that every voter, including elderly and persons with disabilities, can cast their vote with ease.

11. Voter Information Slips have been distributed to all registered voters. These slips serve as a facilitation measure and as an invitation from the Commission to come and vote.

12. Voters can check their polling station details, and poll date through this link https://electoralsearch.eci.gov.in/

13. The Commission has also provided 12 alternative documents other than Voter id card (EPIC) for identity verification at polling stations. If a voter is registered in the electoral roll, voting can be done by showing any of these documents. Link to ECI order for alternative identification documents:  

14. Parliamentary Constituency wise electors for phase 6 were released vide press note no. 99 dated May 23, 2024.

15. Data on Voter Turnout in General Elections to Lok Sabha 2019 is available on the following links:

16. Voter turnout App displays overall approximate turnout live for each phase. It is pertinent to note that Phase wise/State wise/AC wise/PC wise approximate turnout data is available on voter turnout App live on two hourly basis on poll day till 7 pm after which it is continuously updated on return of polling parties.

17. Trends of voter turnout- Phase wise, State-wise, Parliamentary constituency wise (with turnout within Assembly Constituencies within that PC) may be continuously seen at Voter Turn Out app, which can be downloaded from the below links:


POST YOUR COMMENTS
   

TIOL Tube Latest

Shri Shailendra Kumar reading Citation for Sir Ratan Tata.



Shri Vijay Kumar delivering welcome address at TIOL Congress 2025.


Justice C V Bhadang addressing the gathering at TIOL Congress 2025.