Find out more information about age 61 Justice Manmohan, who is in headlines as he has been recommended by the Collegium of SC for elevation to the Supreme Court of India
The Chief Justice of the Delhi High Court, Justice Manmohan, who is widely recognized for his judicial acumen in tax matters, has been promoted and his promotion comes just 20 days before his scheduled retirement as a High Court judge.
For the unfamiliar, his retirement is scheduled to take place on December 16, 2024. However, now after the promotion, Justice Manmohan will serve as a Supreme Court judge for over 3-years.
Who is Delhi High Court Chief Justice Judge Manmohan, biography, full name, age, family, father, judgements and education
Here's the collegium resolution on elevating #Delhi High Court chief justice Manmohan to the #SupremeCourt: pic.twitter.com/MbCOy6Tjqu
— Utkarsh Anand (@utkarsh_aanand) November 28, 2024
Who is Justice Manmohan?
Born on December 17, 1962, Justice Manmohan Malhotra is an Indian judge who went to Modern School. He is a graduate in history, BA Honors, from Hindu College and a law graduate.
He completed his graduation in law from the Campus Law Centre from Delhi University in 1987 and enrolled as an advocate with the bar council in Delhi in the same year. He was designated as a senior advocate in January 2003.
He practiced primarily in Supreme Court of India and High Court of Delhi in Civil, Criminal, Constitutional, Taxation, Arbitration, Trademark and Service litigation and served as Senior Panel Advocate for the Government of India in High Court of Delhi and Supreme Court of India.
Justice Manmohan’s father bureaucrat-turned-politician, late Jagmohan Malhotra, who is widely known as the governor of Jammu and Kashmir. He also served as an MP and Lieutenant Governor in Delhi.
The declaration of assets by the Delhi High Court’s judges revealed that Justice Manmohan is one of the richest among them.
The judge has over Rs.5 crore as savings in various modes, including fixed deposits and PPF, and also has four life insurance policies of over Rs.2.5 crore and his wife owns three properties in her name.
Key Judicial Contributions
GST Exemptions for ECO Services
In a case involving Uber India, Make My Trip, and others, Justice Manmohan and Justice Manmeet Pritam Singh Arora upheld the withdrawal of GST exemptions for services booked through ECOs.
The Court clarified that the nature of the service, rather than the mode of booking, determines taxability and emphasized that ECOs function as independent service providers responsible for GST compliance.
SVLDRS Tax Determination
At the swearing-in-ceremony of Justice Manmohan as Hon'ble Chief Justice of Delhi High Court held at Raj Niwas today.
Many congratulations to him, the nation has high hopes from him! pic.twitter.com/Wc4S0vSU2N
— Dr. Shelly Oberoi (@OberoiShelly) September 29, 2024
The High Court set aside a tax determination under the Sabka Vishwas Scheme, emphasizing that tax dues cannot exceed amounts confirmed by the original authority.
Pending Taxability Appeal in Supreme Court
In a case regarding payments received for centralized services, Justice Manmohan’s bench ruled it could not adjudicate as the matter was pending appeal in the Supreme Court.
The Court upheld the ITAT’s ruling in favor of the Assesses based on precedent, noting no stay on the earlier judgment.
Furthermore, the notable high profile cases that Justice Manmohan has overseen includes the Jewels of the Nizams of Hyderabad, the Dabhol Power Company, encroachment disputes at Fatehpur Sikri, Legal matters relating to the Modi family, among many more.