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Requisite Checks for Appeals - Court FeeI-T - Members of Settlement Commission appointed amongst persons of integrity & outstanding ability & having special knowledge in/experience of direct taxes; unfortunate that SETCOM's orders are challenged without establishing them to be contrary to law or lacking in jurisdiction: HCThe 'taxing' story of Malabar Parota, calories notwithstanding!I-T - Unless a case of bias, fraud or malice is alleged, then Department cannot assail SETCOM's order: HCCentre allows export of 99,150 MT onion to Bangladesh, UAE, Bhutan, Bahrain, Mauritius & LankaI-T- Re-assessment vide Faceless Assessment u/s 144 of I-T Act, is barred by Section 31 of IBC 2016, which is binding upon all creditors of corporate debtor: HCPension Portals of all Pension Disbursing Banks to be integratedI-T- Resolution Plan under IBC, once approved, nullifies any claims pertaining to a period prior to approval of said Plan: HC‘Flash Mob’ drive in London seeks support for PM ModiI-T - Once assessee has produced all supporting documents which includes profit & loss account, balance sheet and copy of ITR of creditors, then identity & creditworthiness is established: ITATTo deliver political message, Pak Sessions judge abducted and then released: KPKI-T - Assessee shall provide monthly figures to arrive at year-end average of deposits received from members, interest paid thereon & investments made in FDs from external funds, for calculating Sec 80P deduction: ITATMaersk to invest USD 600 mn in Nigerian seaport infraI-T - It shall not be necessary to issue authorization u/s 132 separately in name of each person where authorization has been issued mentioning thereon more than one person: ITATChile announces 3-day national mourning after three police officers killedI-T- Since facts have not yet been verified by AO, issue of CSR expenditure can be remanded back for reconsideration: ITATIndian Coast Guard intercepts Pakistani boat with 86 kg drugs worth Rs 600 CroreI-T - Failure to substantiate cash deposits by employer during festival will not automatically lead to additions u/s 68, in absence of any opportunity of hearing: ITATGold watch of richest Titanic pax auctioned for USD 1.46 millionGST - There is no material on record to show as to why the registration is sought to be cancelled retrospectively - Order cannot be sustained: HCIraq is latest to criminalise same-sex marriage with max 15 yrs of jail-termGST - SCN does not put the petitioner to notice that the registration is liable to be cancelled retrospectively, therefore, petitioner did not have any opportunity to object to the same - Order modified: HCUndersea quake of 6.5 magnitude strikes Java; No tsunami alert issuedGST - A taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted: HCZelensky says Russia shelling oil facilities to choke supply to EuropeGST - Rule 86A - Single Judge was correct in relegating appellant to his alternate remedy of replying to SCNs and getting matter adjudicated by adjudicating authority: HC20 army men killed in blasts at army base in CambodiaST -Simultaneous filing of refund applications by service provider/KSFE and the service recipients/petitioners for same amount - Applications ought not to be rejected on technical issue when applications filed in time: HC3 Indian women from Gujarat died in mega SUV accident in USST - Court cannot examine the issue, which is only a question of fact and evidence and not of the law - Petition dismissed: HCJNU switches to NET in place of entrance test for PhD admissionsCX - Department ought not to have waited for rebate proceedings to get finalized and ought to have issued SCN within normal period: CESTATGST - fake invoice - Patanjali served Rs 27 Cr demand noticeCus - As Section 149 prior to its amendment, does not prescribe any time limit, the Board vide Circular 36/2010 cannot impose a time limit so as to decline the request for amendment of shipping bill: CESTAT
 
Service Matter - SC directs Govt to set up body overseeing functioning of Tribunals

By TIOL News Service

NEW DELHI, MAY 17, 2018: THE issue at hand before the bench pertained to the restructuring of Tribunals in India, based on interpretations laid down in certain precedent cases of the Apex Court and expert studies on the issue. The court in L. Chandra Kumar versus Union of India had examined a concept note recommending the creation of an independent body exercising oversight over Tribunals to ensure that the Tribunals or their members should not be required to seek facilities from the sponsoring or parent ministries or concerned departments. Besides, the 74th Report of the Parliamentary Standing Committee had also recommended creating a National Tribunal Commission to oversee all the Tribunals in India.

Further, the proposed body would deal with the appointment & removal of members of various Tribunals by constituting sub-committees. The concept note also sugested holding a national-level competition for recruitment of Tribunal members or else recruiting from serving officers in higher judicial service. It also sought to recruit members on the basis of efficiency and to avoid influencing of decisions by the Govt.

Thereupon, in the present case, the Apex Court agreed to the establishment of such a body. It mentioned that regular cadre for Tribunals would be necessary and that their functioning & performance be reviewed by an indepedent body. The Court also held that Tribunal members be eligible for appointment to the High Courts & a mechanism be considered whereby due consideration is given to them similar to members of Higher Judicial Service. This would provide requisite talent for High Courts to deal with issues arising from Tribunal decisions as well as protect the objective behind Tribunals to provide speedy & inexpensive justice. Importantly, the Court also observed that where there is only one seat of a Tribunal, it should have benches in all states or else in all regions wherever litigation arose.

Thereby, the Court observed that a committee had to be established for examining the feasibility of setting up the proposed National Tribunal Commission. It further mentioned that such committee comprise of three members, one of whom preferably be a retired judge of the Apex Court who may have served in a Tribunal. It then deferred the matter for further hearing on May 10, 2018. Thereupon, in its subsequent order dated May 16, 2018, the Apex Court held that wherever the need was felt to appoint a former Chief Justice or a former Supreme Court Judge, to a Tribunal or Commission, and no suitable person of that category was available, a former Judge of a High Court could be recruited instead. The Court then directed the Government to set up such a committee, within two months. Such committee would file its report three months thereafter. With such observations, the matter was listed for hearing on November 12, 2018.

The relevant findings of the Apex Court are,

++ we further direct that wherever qualification required for appointment to a Tribunal/Commission is of a former Chief Justice or a former Supreme Court Judge, and no suitable person of that category is available, it will be open to make appointment of any suitable former Judge of a High Court till any legislative amendment in that regard is brought out so that a Tribunal/Commission may not remain headless.

++ subject to above, the constitution of the Committee is left to the Government. The Committee may be constituted within two months and may give its report within three months thereafter. Union of India may take a call thereon and take such further action as found appropriate. An affidavit of further developments be filed in this Court by 31st October, 2018. Learned amicus will be at liberty to put forward his view-point before the said Committee.

++ list again on 13th November, 2018 to consider any further direction.

(See 2018-TIOL-201-SC-SERVICE)


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