Chhattisgarh High Court dismissed Revenue’s appeal, ruling that an existing and operational registration under Section 12AA makes grant of Section 80G approval mandatory. The court held that once 12AA status is granted, further inquiry into application for 80G is unnecessary, citing Supreme Court precedent.
Bombay High Court allowed Aarti Drugs Limited’s petition, ruling that repeal of CGST Rule 96(10) in October 2024 invalidated all pending proceedings, including impugned SCN and Order-in-Original. judgment applied precedent from Hikal Ltd. on lapsing effect of repeal.
The ITAT Mumbai deleted the penalty imposed on Bharatkumar Jaishinh Soni, ruling that his claim for full leave encashment exemption was a bona fide legal interpretation, not a deliberate misreporting of income. The Tribunal held that an arguable claim, where all facts are disclosed, does not warrant the severe 200% penalty under Section 270A(9).
Bombay High Court set aside the Order-in-Original dated April 20, 2024, finding a patent failure of natural justice as no hearing was granted after the SCN was issued.
SEBI consultation paper proposes amendments to CAPSM Regulations, including expanding Associated Person, adding NISM long-term courses, and revising certification exemptions.
Explore Victimology’s role in the criminal justice system, covering key theories, Indian legal provisions (CrPC, BNSS 2023), compensation schemes, and AI’s impact on victim support and rehabilitation.
Analysis of victimology theories, India’s legal aid (CrPC, BNSS, NALSA), and support systems for survivors. Focus on compensation, rehabilitation, and AI ethics. Victimology has fundamentally shifted the focus of criminal justice from a punitive, offender-centric model to one that prioritizes the rights and restoration of the person harmed.
