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‘GST Act little beyond understanding of common man'; HC overturns restaurant registration cancellation
‘GST Act little beyond understanding of common man'; HC overturns restaurant registration cancellation

Time of India

time2 days ago

  • Business
  • Time of India

‘GST Act little beyond understanding of common man'; HC overturns restaurant registration cancellation

Dehradun: Uttarakhand high court has quashed the cancellation of a restaurant's GST registration and allowed it to reapply, saying the GST Act remains "technically complex for citizens focused on running their daily businesses". The division bench of Chief Justice G Narendar and Justice Alok Mahra held that the delay in seeking revocation must be condoned as such cancellations affect sources of livelihood and reduce state revenue. The court passed the order earlier this week while hearing a petition filed by M/s River View Restaurant in Bageshwar. The bench noted that GST is still in its initial phase and that several of its provisions are beyond the understanding of a common person. The court directed the petitioner to file a fresh application for restoration of GST registration within three weeks. It also instructed the department to process the application within the following three-week period. Counsel for the respondents — commissioner and joint commissioner of state goods and services tax — said the petitioner had the option to apply for revocation under Section 30 of the Central GST Act, 2017. The provision allows a registered taxpayer, whose GST registration has been cancelled by the proper officer on their own motion, to apply for revocation of the cancellation order within 30 days — which can be extended up to 90 days — provided all pending returns are filed and tax dues are paid. The petitioner's counsel admitted that no such application was filed within the prescribed time. The court said, "We feel that the limitation should not take precedence for reconsideration of the order of cancellation. Keeping a larger objective of the involvement of livelihood and also loss of revenue to the department, we are of the considered opinion that delay in invoking the provisions of the Act is required to be condoned and is, accordingly, condoned." Several high courts, including Delhi, Madras and Gujarat, have in recent months condoned delays in GST registration revocation filings under section 30, particularly in cases involving small businesses, where courts observed that cancellation could affect income and state revenue.

ADM answers HC CJ's ques in Hindi,court questions his ability to hold post
ADM answers HC CJ's ques in Hindi,court questions his ability to hold post

Time of India

time4 days ago

  • Politics
  • Time of India

ADM answers HC CJ's ques in Hindi,court questions his ability to hold post

Dehradun: A senior PCS officer, who serves as additional district magistrate and electoral registration officer of Nainital, encountered an awkward situation recently in Uttarakhand high court when he communicated with Chief Justice G Narendar in Hindi. Asked about his English proficiency, he acknowledged that while he could comprehend English, he was unable to speak the language fluently. The division bench of CJ and Justice Alok Mahra, scheduled the next hearing for July 28 and instructed the state election commissioner (SEC) and chief secretary to "examine as to whether an officer of the cadre of ADM, who claims to have no knowledge of English 'or in his own words inability to convey in English', would be in a position to effectively control an executive post?" The court was deliberating on a petition related to voter list preparation under the Uttar Pradesh Panchayat Raj (Registration of Electors) Rules, 1994. The case centred on the validity of using only the family register for panchayat electoral roll entries. The primary question was whether names could be legally added to the rolls based exclusively on family register entries without additional documentation or verification. During the previous hearing, SEC explained that booth level officers would visit households, collect family member names from one representative and record them without supporting documentation. by Taboola by Taboola Sponsored Links Sponsored Links Promoted Links Promoted Links You May Like Dementia Has Been Linked To a Common Habit. Do You Do It? Memory Health Learn More Undo These names would subsequently appear in the provisional electoral list and, without objections, would be included in the final electoral list. HC enquired about measures taken to verify family register entries and whether any documentation was collected to validate claims made to booth level officers during enumeration. Officials and the SEC counsel confirmed they relied solely on the family register. The division bench suggested that if this practice was widespread across the state, it raised questions about the exercise's legality. Considering the issue's significance, the bench instructed SEC and chief secretary to appear virtually before the HC to address the court's concerns and present their positions through affidavits.

HC disposes PIL seeking postponement of panchayat polls till Aug
HC disposes PIL seeking postponement of panchayat polls till Aug

Time of India

time16-07-2025

  • Politics
  • Time of India

HC disposes PIL seeking postponement of panchayat polls till Aug

Dehradun: Uttarakhand high court on Wednesday disposed of a petition seeking to postpone the upcoming panchayat elections until after Aug, over concerns that the poll schedule overlaps with the ongoing kanwar and Char Dham yatras. A bench of Chief Justice G Narendar and Justice Alok Mahra accepted affidavits submitted by the state govt, DGP Deepam Seth, and panchayati raj secretary Chandresh Yadav, assuring that the yatras were proceeding smoothly and would not disrupt the election process. The public interest litigation (PIL) was filed by Dehradun resident Dr Baijnath, who argued that key administrative resources such as police and SDRF teams were already deployed for flood relief, which could hamper election management. Polling is scheduled in two phases, on July 24 and 28, across 12 districts excluding Haridwar, while the kanwar yatra will continue until July 23. In his affidavit, DGP Seth said adequate security arrangements were in place for both the yatras and the elections with 30% of the police force deployed for the kanwar yatra, 10% for the Char Dham pilgrimage, and another 10% for poll duties. Additional personnel will be deployed to manage potential disruptions. Seth also informed the court that strict action was being taken against "unruly" kanwariyas. He said two pilgrims from Haryana were arrested after a video was widely circulated showing kanwariyas vandalising a shop near Har Ki Pauri on Sunday. The state election commission also reaffirmed its preparedness to hold the polls. It said that the first batch of kanwariyas from Himachal Pradesh, Haryana, Punjab, Uttar Pradesh, and Delhi would complete their pilgrimage before the first date of polling. Districts affected by the yatra will vote in the second phase, it added.

HC tells SEC to allot symbol to pradhan candidate disqualified over toilet location
HC tells SEC to allot symbol to pradhan candidate disqualified over toilet location

Time of India

time16-07-2025

  • Politics
  • Time of India

HC tells SEC to allot symbol to pradhan candidate disqualified over toilet location

Dehradun: Uttarakhand high court has directed the State Election Commission (SEC) to allot an election symbol and include the name of a gram pradhan candidate on the ballot after her nomination was wrongly rejected over a false complaint about the absence of a toilet at her home. Tired of too many ads? go ad free now The division bench of Chief Justice G Narendar and Justice Alok Mahra found the rejection arbitrary and possibly aimed at helping another candidate. Kusum Kothiyal, who had filed her nomination for the pradhan post in Udvakhanda village in Tehri Garhwal district, challenged the returning officer's decision, which was based on a complaint that she had no toilet at home. The returning officer rejected her nomination without verifying the facts or allowing her a chance to respond. The court said, "It is not a mere case of improper rejection of nomination but a classic case of abuse of power. There being no ambiguity, the RO ought not to have indulged in an interpretational exercise and ought to have left it to the tribunal… If it was a case of there being no toilet at all, it was open for the RO to take a call, but where the matter required interpretation of the provisions, we are of the opinion that the RO has exceeded the brief. " The judges added that the right to contest elections is a statutory right and cannot be denied arbitrarily, especially when the grounds appear prima facie illegal. The issue began after a complaint was filed against Kothiyal, claiming she did not meet the eligibility requirement of having a toilet at her residence. However, a local inquiry by the village panchayat development officer confirmed that a toilet did exist, around 150 metres from her house. Tired of too many ads? go ad free now The court reviewed photographs and said the RO's interpretation of the Uttarakhand Panchayati Raj Act, 2016, was flawed. Kothiyal said she was neither given a copy of the complaint nor a chance to present her side before the inquiry started. SEC's counsel had argued the toilet should be within the dwelling, but the court said rural toilets are often located away from the main house for hygiene. It also found no evidence suggesting the toilet was not constructed or owned by her. The court ordered SEC to ensure Kothiyal is included in the upcoming polls and directed state election commissioner to submit a report on the matter by Aug 11.

U'khand HC upholds ban on dual voter candidates in panchayat polls
U'khand HC upholds ban on dual voter candidates in panchayat polls

Time of India

time14-07-2025

  • Politics
  • Time of India

U'khand HC upholds ban on dual voter candidates in panchayat polls

Dehradun: Uttarakhand high court on Monday refused to lift its stay on individuals whose names appear in both rural and urban electoral rolls from contesting or voting in this month's three-tier . Tired of too many ads? go ad free now A division bench of Chief Justice G Narendar and Justice Alok Mahra held that such nominations violated the Uttarakhand Panchayati Raj Act and undermined the legality of the electoral process. The court clarified that its July 11 order was not a stay on the election process itself but applied specifically to a circular issued by the State Election Commission on July 6, directing district election officials not to disqualify candidates whose names appeared in both urban and rural voter lists. The bench ruled that the circular contradicted Section 9(6) of the Panchayati Raj Act, which prohibits any person enrolled in more than one electoral roll from contesting panchayat elections. This provision is meant to prevent misuse of dual residencies and preserve the integrity of the democratic process. Courts have previously directed the commission to strictly enforce these disqualification clauses. The State Election Commission, in its application filed on Sunday, argued that the court's order had caused confusion and disrupted the electoral process, especially after considerable resources had already been mobilised. It added that continuing the stay would create serious logistical obstacles in the conduct of elections. Petitioner Satendra Singh Barthwal, a resident of Rudraprayag, had moved court citing discrepancies in the electoral process. His counsel, Abhijay Negi, said the July 6 circular allowed ineligible candidates to bypass legal safeguards laid down in the Act by enabling them to contest despite being registered in both voter lists. Despite the high court's ruling, several such candidates were still in the fray, in violation of the law and the court order.

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