Income Tax – Reassessment proceedings under Section 148 – Challenge against issuance of notice for reassessment – Impugned notice based on ‘reason to believe’ that income had escaped assessment – Writ petition filed against proceedings. [Paras 1-6]

Income Tax Return – Filing and processing of return – Return for Assessment Year 2011-12 processed under Section 143(1) – Subsequent issuance of notice under Section 148 after six years and nine months. [Paras 4-6]

Assessing Officer’s Duties – ‘Reason to believe’ for reassessment – Failure to furnish reasons alongside notice – Petitioner’s request for ‘reason to believe’ document and subsequent response from AO. [Paras 8-9]

Legal Principles – Reassessment based on ‘reason to believe’ versus ‘reason to suspect’ – Distinction critical for initiating reassessment proceedings – Assessment based on suspicion not sufficient. [Para 17.5]

Procedural Irregularities – Non-disclosure of relevant documents and information by AO – AO’s reliance on information not shared with petitioner – Misalignment of periods in question for reassessment. [Paras 16-17, 17.2-17.3]

Judicial Review – High Court’s examination of reassessment proceedings – Lack of tangible material to support AO’s belief – Quashing of the impugned notice under Section 148. [Paras 18-20]

Decision – Quashing of impugned notice for reassessment under Section 148 – Petition disposed of with no order as to costs. [Paras 20-23]

Qualifications for Appointment – Interpretation of 'Higher Qualification' – Case involving the eligibility of engineering degree and diploma holders for the post of Meter Reader/Spot Biller in KSEB – NTC in Electrician/Wireman/Electronics trade prescribed as qualification in notification – Engineering degrees/diplomas not presupposing acquisition of NTC, hence not to be considered 'higher qualification' for this post. [Paras 10-14, 20-22]

Role of Executive Orders in Determining Equivalence of Qualifications – Reliance on executive orders to equate higher qualifications with prescribed qualifications – Ext.P11 (a post-notification order) stating diploma course in Electrical and Electronics Engineering as a higher qualification to NTC, deemed inapplicable – Change of qualification criteria post-notification not permissible. [Paras 15-19]

Impact of Administrative Decisions on Employment Opportunities – Consideration of degrees and diplomas for positions meant for NTC holders could disadvantageously affect employment opportunities of NTC holders – Necessity for clear demarcation of qualifications for specific job roles. [Paras 20, 22]

Decision – Appeals allowed – Impugned judgment set aside – Writ petitions allowed – Ext.P11 order declared not affecting Ext.P2 notification – Direction to recast rank list excluding degree or diploma holders in engineering without NTC as specified in notification. [Para 23]

Bail Application in Case of Fabricated Firearm Injury - Petitioner seeks regular bail in FIR No. 325 dated 26.08.2020, initially registered under Sections 307, 34 IPC, and Section 25 of the Arms Act, at Police Station Hodal, District Palwal, Haryana. Subsequently, Sections 307, 34 IPC were removed, and Sections 195, 323, 506, and 120-B IPC were added. [Para 1]

Falsification of Firearm Injury and Subsequent Investigation - Investigation revealed a conspiracy to fabricate a firearm injury to falsely implicate certain individuals. Co-accused admitted to the fabrication, leading to the modification of charges and the arrest of the petitioner and others. [Paras 2, 3]

Status of the Case and Examination of Witnesses - As of the date of the judgment, only 01 out of 19 prosecution witnesses had been examined. Seven co-accused had already been granted bail. [Para 3]

Petitioner's Criminal Background and Current Custodial Status - The petitioner, involved in several other cases and undertrial in 07 cases, had been in custody since 24.05.2022. [Para 4]

Decision and Conditions for Bail - Considering the slow pace of trial and the fact that several co-accused had been granted bail, the court allowed the bail application. The petitioner is required to furnish bail and surety bonds, appear monthly at the police station, and not involve in new crimes. Additionally, an FDR of Rs. 1,00,000 is to be deposited with the Trial Court as a security measure. [Paras 6-12]

Bail Application – Narcotic Drugs and Psychotropic Substances Act (NDPS), 1985 – Accused seeking bail under Section 439 CrPC for offenses under NDPS Act – Petitioner has a significant criminal history – Bail considered in light of Section 37 of NDPS Act, which imposes stringent conditions for bail in cases involving commercial quantities of narcotic drugs. [Para 1-6]

Principle of Bail – Role of Criminal Antecedents and Section 37 NDPS Act – While considering bail, courts to assess the accused's role in the current case, not merely rely on criminal history – Section 37 NDPS Act requires satisfying twin conditions: opportunity for Public Prosecutor to oppose bail and the court's satisfaction of reasonable grounds for believing the accused's innocence. [Para 7-10]

Admissibility of Confessional Statements – Supreme Court Precedents – Confessional statements under Section 67 of the NDPS Act held inadmissible in evidence for trial of offences under the Act – Impact on the present case where the petitioner's criminal history not strictly considered as a factor for denying bail. [Para 11]

Bail Conditions – Ensuring Compliance and Non-Repetition of Offence – Bail granted subject to stringent conditions – Restrictions on possession of firearms, maintaining a single mobile number, and other specific conditions imposed to prevent tampering with evidence and ensure the accused’s presence during trial. [Para 12-24]

Bail Order Applicability – Inclusion of Additional Offenses – If additional sections with similar or lesser severity are added to the FIR, the bail order to extend to these new sections – For more severe offenses, separate notice and legal recourse required. [Para 27]

Judicial Observations and Procedural Directions – Observations made are not comments on the merits of the case and should not influence the trial – Directions for obtaining and authenticating the copy of the order for bail purposes. [Para 28-29]

Decision – Petition for bail allowed with the imposition of stringent terms and conditions as detailed in the judgment. [End of Judgment]

Goods and Services Tax – Classification of Polypropylene Woven and Non-Woven Bags – Challenge against Circular No. 80/54/2018-GST dated 31.12.2018 – Circular quashed due to lack of authority of Tax Research Unit to issue such clarifications under CGST Act. [Paras 1, 3, 4, 7, 23]

Judicial Authority – Power of Tax Research Unit under Central Goods & Services Tax Act, 2017 – TRU lacks statutory authority to issue clarifications or directives on classification of goods – Only the Central Board of Indirect Taxes and Customs empowered to issue such directions. [Paras 5, 6, 23]

Tax Classification – Dispute over Classification of Polypropylene Bags – Whether to be classified under plastic goods (Chapter 39) or textiles (Chapters 56 and 63) – Matter left open for competent authority due to lack of comprehensive material and industry-wide ramifications. [Paras 10-12, 26-28]

Statutory Interpretation – Interpretation of Customs Tariff Act, 1975 – Notes in Chapter 39 excluding textiles from its ambit – Circular failed to consider distinctions between plastics and textiles as per the Act. [Paras 9, 26]

Judicial Review – Role of Courts in Classification Disputes – Courts to avoid definitive rulings on classification without adequate material – Importance of addressing industry-wide impacts and statutory framework in classification disputes. [Paras 27, 28]

Decision – Quashing of Impugned Circular No. 80/54/2018-GST dated 31.12.2018 – Petitioners allowed to adopt permissible legal measures for resolving classification issue. [Para 29]

Writ of Certiorari – Quashing Proceedings – Petition for issuance of Writ of Certiorari to quash proceedings of the first respondent in Na.Ka.No.3855/2016/Ka.4 dated 08.07.2016 – Challenge to order for recovery of compensation amount from Block Development Officers, including petitioner, for electrocution incident in 2005. [Para 1, 5]

Electrocution Incident and Legal Proceedings – Electrocuting incident in Kadambangudi Village in 2005 – Suits filed by legal heirs of deceased in O.S.Nos.312 and 313 of 2010 – Ex-parte decree awarding compensation – Subsequent recovery orders from Block Development Officers including the petitioner. [Para 3, 4]

Responsibility and Accountability – Petitioner's contention of no responsibility for ex-parte decree and financial loss to the government – Petitioner joined as Block Development Officer after the decree date – Allegation of dereliction of duty by earlier officers. [Para 6, 13]

Principle of Natural Justice – Impugned order against the principles of natural justice – Lack of notice or opportunity for petitioner to present his case before issuing recovery order. [Para 15, 16]

Decision – Impugned order in Na.Ka.No.3855/2016/Ka.4, dated 08.07.2016 set aside – Direction to return the recovered amount to the petitioner – Establishment of no fault on petitioner’s part in the electrocution incident and subsequent legal developments. [Para 17]

Companies Act, 2013 – Non-Furnishing of Report Under Section 208: Petitioners contend non-receipt of report under Section 208 as grounds for stalling investigation – Court finds no legal right for petitioners to demand report at investigation stage – Appropriate stage for such contention is during criminal trial. [Paras 1, 27, 28]

Natural Justice and Procedure – Compliance in Investigations: Petitioners argue non-adherence to principles of natural justice and procedural norms under Companies Act, 2013 – Court observes no mandatory requirement for hearing or explanation from petitioners at pre-investigation inquiry stage – Emphasizes uninterrupted progression of investigations without undue stalling tactics. [Paras 3, 18-24]

Judicial Precedents – Relevance to Current Case: Petitioners cite judgments from Bombay High Court and coordinate Bench regarding Companies Act, 2013 provisions – Court finds cited judgments not supporting petitioners’ contention about mandatory furnishing of report during investigation. [Paras 7-14]

Investigation Process under Companies Act – Steps and Compliance: Court outlines necessary sequential steps for investigation under Sections 206-210 – Emphasizes on following procedural norms before submitting report to Central Government for further investigation. [Paras 15-17]

Decision – Dismissal of Petition: Court dismisses WPA 23787 of 2023, ruling no legal basis for petitioners’ demands at investigation stage – Highlights importance of not impeding investigations based on inflated notions of audi alteram partem. [Paras 29, 30]

Bail Application – Rejection of Bail in Money Laundering Case – Petitioner's involvement in alleged primary teacher recruitment scam – Petitioner, previously the President of the West Bengal Board of Primary Education, accused of facilitating illegal appointments – Bail application rejected due to the gravity of the offense and the influential position of the petitioner, impacting the ongoing investigation. [Para 1-10]

Money Laundering Allegations – Enforcement Directorate's Investigation – Allegations of money laundering in connection with the recruitment of primary teachers – Recovery of incriminating materials from petitioner's premises – ED argues strong evidence against the petitioner, making a case for continued custody. [Para 5-6, 9]

Judicial Considerations for Bail – Parameters for Granting Bail – Court considers factors such as the nature and gravity of the accusation, the severity of punishment upon conviction, and potential impact on ongoing investigation – References to Supreme Court judgments highlighting the seriousness of economic offenses and the necessity of stringent conditions for granting bail. [Para 9-10, 13]

Investigation Timeline – Directive for Completion of Investigation – Hon’ble High Court's direction for the conclusion of investigation by 31st December 2023 – Emphasis on the need for thorough investigation within the set timeline, considering the complexity and impact of the case. [Para 9]

Impact of Petitioner's Role in Recruitment – Evaluation of Petitioner's Influence and Control – Examination of the role and responsibilities of the petitioner as the President of the West Bengal Board of Primary Education – Discussion on the extent of his influence over the recruitment process and appointments at the district level. [Para 7-8]

Rejection of Bail – Consideration of Ongoing Investigation and Petitioner's Influence – Court's decision to reject bail based on the advanced stage of the investigation and the petitioner's influential position, which could potentially impact the investigation's outcome. [Para 10]

Trademark Infringement – Pharmaceutical Product Similarity – AZIWOK vs. AZIWAKE – Alleged infringement of Plaintiff’s registered trademark ‘AZIWOK’ by Defendant’s use of ‘AZIWAKE’ for similar azithromycin pharmaceutical products – Issues concerning phonetic similarity, potential consumer confusion, and need for clear distinction in pharmaceutical trademarks. [Paras 44-45, 52-56]

Preliminary Objection and Urgent Interim Relief – Rejection of Defendant’s objection based on Section 12A of the Commercial Courts Act regarding pre-institution mediation necessity – Plaintiff’s case of urgent interim relief accepted. [Paras 27-40]

Phonetic Similarity – Application of ‘Pianotist’ test – Concluding AZIWAKE phonetically similar to AZIWOK, potentially confusing average consumer with imperfect recollection – Emphasis on increased caution in pharmaceutical trademark similarity cases following Cadila Health Care Ltd. Precedent. [Paras 43-45, 52-53]

Balance of Convenience and Irreparable Harm – Favoring Plaintiff due to longer history of trademark usage and potential brand dilution – Acknowledgment that monetary compensation inadequate for trademark infringement in pharmaceuticals. [Paras 68-69]

Decision – Grant of interim injunction against Defendant’s use of ‘AZIWAKE’ – Exception for existing market stock with specific compliance requirements. [Para 70]