Every day we scan the Supreme Court of India and the Punjab & Haryana High Court for rulings that actually matter to people in Patiala and across Punjab, not just to lawyers. Here is what happened over the last day or two, explained in plain language.
Supreme Court Pauses Order That Struck Down a Key Tax Reassessment Rule
The Punjab & Haryana High Court recently ruled, in a batch of nearly 700 petitions, that Section 147A of the Income Tax Act was unconstitutional. That provision decides which tax officer is allowed to reopen old income tax assessments under the government’s “faceless assessment” system. On September 18, the Supreme Court stepped in and put that High Court ruling on hold while it hears the government’s appeal, and made clear that no fresh tax reassessment proceedings can move forward in the meantime. The case will now be heard in full in December.
For salaried taxpayers this may not mean much day to day, but for businesses and individuals who currently have reassessment notices pending, it means those notices stay frozen for now rather than being cancelled outright. Anyone dealing with an income tax notice or a banking or financial dispute connected to it should keep an eye on how this plays out, or speak to a lawyer before responding to a notice. Source: LiveLaw
Missed a Court Deadline Because a Website Crashed? The Supreme Court Says That’s Not Your Fault
In a case that will reassure anyone who has fought with a government or court website at the last minute, the Supreme Court restored an appeal that had been thrown out for being one day late. The appellant had genuinely tried to file on time, but the tribunal’s own e-filing portal failed on both the deadline day and the day before. The Court held that a person cannot be denied their right to be heard because a court’s own system failed them, and said the first honest attempt to file should count as the actual filing date.
This is a useful precedent well beyond the insolvency case it arose from. It applies in spirit to anyone who has struggled with a portal outage while trying to file a civil case, appeal, or reply within a legal deadline. Source: LiveLaw
New UPI Transaction Charges Challenged in the Supreme Court
A public interest petition has been filed in the Supreme Court against the government’s decision to allow a 0.4% charge, capped at ₹300, on UPI payments above ₹2,000 made to merchants, due to take effect from October 15. The petitioner argues that singling out UPI payments this way, while leaving RuPay debit card payments untouched, is unfair and could push up costs for both shopkeepers and ordinary customers. The matter is still pending before the Court.
Since UPI is now how most people in Punjab pay for everyday purchases, this case is worth watching even if you are not a lawyer. The final outcome could affect what you or your business pays every time you tap “pay” at a shop. Source: Business Standard
Have a question about how a tax notice, a missed court deadline, or a payment dispute affects you? Get in touch with Advocate Sukhdeep Singh Khaira & Associates and we will help you understand your options.
This digest is for general informational purposes only and does not constitute legal advice. Advocate Sukhdeep Singh Khaira & Associates, Patiala.