Uttarakhand HC Seeks Review Of Income Tax Relief For Taxpayer Whose Cheque Was Cleared Late Despite Timely Deposit

The Uttarakhand High Court has recently directed the Income Tax Department to reconsider a taxpayer's claim for relief under the Income Declaration Scheme, 2016, after his final tax installment was credited after the deadline despite the cheque being deposited on time.Justice Manoj Kumar Tiwari was hearing a petition filed by Sachin Kumar Gupta, whose declaration under the scheme was treated as void because his final payment was credited on October 5, 2017, instead of by September 30,...

Uttarakhand High Court Restrains Use Of 'SWARNIKA' Mark Pending Suit Over Similarity With 'SUNAREKA'

The Uttarakhand High Court on 7 October held that a court must assess competing trademarks as a whole while determining deceptive similarity, and restrained jeweller Poonam Bhatt from using “SWARNIKA” pending the disposal of a suit alleging infringement of Deepanshu Bansal's registered mark “SUNAREKA”. Justice Ravindra Maithani allowed Bansal's appeal against the trial court's refusal to grant an interim injunction, holding that the Bench could not disregard similarities between the marks...

Pidilite's SBR Latex Products Covered By 'Rubber' Entry, Taxable At 5%: Uttarakhand High Court

Today, the Uttarakhand High Court held that Pidilite Industries' Dr. Fixit Pidicrete URP and Dr. Fixit Super Latex, being Styrene Butadiene Rubber (SBR) Latex, fall within the term “rubber” under the Uttarakhand Value Added Tax Act and are taxable at 5%, rather than the 13.5% rate applicable to unclassified goods. A Division Bench of Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay set aside a Commercial Tax Tribunal's judgment and restored the First Appellate Authority's order...

Uttarakhand High Court Upholds Award, Finds No Bar To Arbitration After Partial Settlement Of Insurance Claim

The Uttarakhand High Court has recently upheld an arbitral award directing Oriental Insurance Company Ltd. to pay ₹34,000 to Vigyan Chemical Industries in an insurance claim dispute. The court rejected the insurer's contention that acceptance of a lower amount against the claim prevented the insured from seeking the balance through arbitration. Justice Ravindra Maithani heard the appeal filed by Oriental Insurance against a District Judge's order refusing to set aside the award. Observing that...

Uttarakhand HC Quashes GST Demand, Says Portal-Only Service Invalid After Registration Cancellation

The Uttarakhand High Court has reiterated that where a taxpayer's GST registration has already been cancelled, service of a Show Cause Notice and adjudication order solely through the GST portal cannot be treated as valid service under the GST law. A division bench comprising Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay held that once registration stands cancelled, a taxpayer cannot be expected to continuously monitor the GST portal for notices and orders. Referring to the...

Uttarakhand High Court Strikes Down Water Tax On Hydropower, Calls It Tax On Electricity Generation

The Uttarakhand High Court has struck down a state law that required hydropower companies to pay a tax for using river water to generate electricity, holding that the levy was effectively a tax on electricity generation, which the State cannot impose. Deciding on a reference arising from an earlier split verdict, Justice Alok Kumar Verma opined: “It has been found in the earlier analysis that the Act imposes a tax on the generation of electricity. The State Legislature is not competent to levy...

Uttarakhand High Court Sets Aside GST Order Passed Same Day As Reply, Calls Hearing An “Eyewash”

Observing that passing an adjudication order on the very same day as filing of reply without granting a meaningful opportunity of hearing violates principles of natural justice, the High Court of Uttarakhand set aside GST demand and penalty proceedings against Poddar Ispat Pvt. Ltd.The bench, consisting of Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay, stated that the mere recording of a hearing on the date of filing a reply does not satisfy the requirement of a fair...

Uttarakhand High Court Dismisses Writ Pleas Against Arbitrator's Rejection Of Delayed NH -74 Compensation Claims

The Uttarakhand High Court has dismissed a batch of petitions filed by landowners challenging an arbitrator's rejection of their delayed claims for enhanced compensation under the National Highways Act, holding that such challenges cannot be entertained in writ jurisdiction when a statutory remedy is available under the arbitration law.It noted that a remedy is available under the Arbitration and Conciliation Act to challenge such orders. A single bench of Justice Rakesh Thapliyal noted that...

Uttarakhand High Court Declines Bajaj Auto Writ Against GST Order; Pre-Deposit Requirement Not Ground To Bypass Appeal

The Uttarakhand High Court has declined to entertain a writ petition filed by Bajaj Auto Limited challenging a GST adjudication order, holding that the requirement of pre-deposit for availing the appellate remedy cannot be a ground to bypass the statutory appeal mechanism under the GST Act. The bench of Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay noted that an effective alternative remedy of appeal was available against the impugned order and, in such circumstances,...

Landowner Who Transfers Development Rights Is Jointly Liable To Homebuyers: Uttarakhand High Court

The Uttarakhand High Court has recently reiterated that a landowner who hands over land and extensive development rights to a builder cannot avoid responsibility towards homebuyers and can be subjected to recovery proceedings even if the flats were sold by the developer. A Division Bench of Chief Justice Manoj Kumar Gupta and Justice Ashish Naithani said liability towards homebuyers does not rest on the builder alone. “The liability, as against the allottees, from whom money was realized by...

Uttarakhand High Court Says Taxpayer Seeking GST Installment Over Poor Finances Can Approach Commissioner

The Uttarakhand High Court has declined to entertain a writ petition filed by a GST-registered taxpayer seeking permission to pay tax dues in installments, citing the availability of a statutory remedy under the GST law. A division bench of Justice Manoj Kumar Tiwari and Justice Subhash Upadhyay was hearing a challenge to an order dated January 22, 2025, passed by the Assistant Commissioner, State Tax, Gopeshwar, Chamoli, by which a GST liability of over Rs 7.5 lakhs was fastened on the...

Income Tax Act | Multiple Presentations Of Proposal For Reopening U/S 148 After Rejection Not Permissible: Uttarakhand High Court

The Uttarakhand High Court held that once a proposal for reopening an assessment under Section 148 is rejected by the competent authority, repeated representations of the same proposal are impermissible and without jurisdiction. Chief Justice G. Narendar and Justice Subhash Upadhyay examined whether the multiple presentations / repeated re-presentation of the proposal for initiation of proceedings under Section 148 to the Competent Authority under Section 151, is permissible under the...