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“If certain persons were held to be ineligible to contest the election having more than two children, such persons may be ‘persons aggrieved’ and could have assailed that decision in an independent capacity and not as a PIL.”
Justice Ashutosh Kumar and Justice Sujoy Paul were appointed as Acting Chief Justices of Patna and Telangana High Courts respectively.
There exists no power under Section 101 of the Andhra Pradesh Reorganisation Act, 2014 to introduce an independent provision like Section 10-A in Telangana (Regulation of Appointments to Public Services and Rationalization of Staff Pattern and Pat Structure) Act, 1994, which runs contrary to an existing provision i.e., the Andhra Pradesh Intermediate Education Service Rules, without amending, modifying, or repealing it.
The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI/Indian Citizen.
The foundation of show cause notice itself was bad in law and the assumption that return could not have been filed in the GST portal of Telangana did not flow from Section 140 of the Central Goods and Services Tax Act, 2017.