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In Absence of Evidence Showing Meeting of Minds it is not safe to Convict a Person for Criminal Conspiracy: SC

December 17, 2021 5703 Views 2 comments Print

In absence of any evidence to show meeting of minds between the conspirators for the intended object of committing an illegal act, it is not safe to hold a person guilty for offences under Section 120B of IPC Hon’ble Supreme Court in the matter of Parveen vs. State of Haryana in Criminal Appeal No. 1571 […]

Jurisdiction & power of NCLT in the light of SC judgment

November 17, 2021 20658 Views 0 comment Print

Whether the High Court ought to interfere, under Article 226/227 of the Constitution, with an Order passed by the National Company Law Tribunal in a proceeding under the Insolvency and Bankruptcy Code, 2016 , ignoring the availability of a statutory remedy of appeal to the National Company Law Appellate Tribunal and if so, under what circumstances?

Adjudication of disputed claims under IBC

November 17, 2021 9375 Views 0 comment Print

The Insolvency and Bankruptcy Code, 2016 (IBC) is silent on determining a mechanism for adjudication of disputed claims. There is no provision regarding the appropriate authority which would exercise adjudicatory functions to adjudicate the disputed claims. Whether Adjudicating Authority would be an Adjudicator of disputed claim is not clear under IBC. Section 60(5) of the […]

Stay under Section 124 is available against infringement of registered trade mark & not against passing off

November 17, 2021 4272 Views 0 comment Print

Praveen Kumar Gupta Vs. Ravi Chadha and Ors. (Delhi High Court) Stay under Section 124 of the Trade Marks Act, 1999 is available against infringement of registered trade mark and not against passing off In the matter of Praveen Kumar Gupta Vs. Ravi Chadha and Ors. [CM (M) 428/2021, CMAPPL. 20526/2021] dated 06th August 2021, […]

Verification of pleadings under CPC as amended by Commercial Courts Act, 2015

November 13, 2021 60648 Views 1 comment Print

Order VI of Civil Procedure Code (CPC) deals with pleadings in general. Order VII deals with plaint and Order VIII deals with written statement.  Order VI, Rule 1 defines pleadings as follows: 1. Pleading: Pleading shall mean plaint or written statement. Pleading is nothing but what a party to a suit pleads in support of […]

Replication & Subsequent Pleadings Under Civil Procedure Code, 1908

November 12, 2021 181089 Views 1 comment Print

One crucial question is when does the pleading under Civil Procedure Code, 1908 (CPC) can be deemed to have been complete? Does filing of subsequent pleading after filing of Written Statement be permissible? Generally, Pleadings are completed when Defendant files its Written Statement (“WS”). However, the Order VIII Rule 9 permits the parties to file […]

Grandfathering provisions under Capital Gains

November 7, 2021 344781 Views 4 comments Print

By Finance Act, 2018 the grandfather clause has been introduced in respect of investment made on or before 31 January 2018 in equity shares or units of an equity-oriented mutual fund. Grandfather provision means – a grandfather clause/grandfather policy/grandfathering is a provision in which an old rule continues to apply to some existing situations while a […]

Section 91/92 Evidence Act- Written instruments are entitled to a much higher degree of credit than parol evidence

October 26, 2021 17253 Views 0 comment Print

V. Anantha Raju Vs T.M. Narasimhan (Supreme Court of India) Section 91/92 Evidence Act- Written instruments are entitled to a much higher degree of credit than parol evidence Recently, Judgement dated 26th October, 2021 [in the matter of V ANANTHA RAJU & ANR V T.M. NARASIMHAN & ORS. (Civil Appeal No. 6469 of 2021)] has […]

Calculating limitation period for proceedings under IBC?

October 22, 2021 12156 Views 0 comment Print

V Nagarajan Vs SKS Ispat and Power Ltd.& Ors. (Supreme Court of India) When will the clock for calculating the limitation period run for proceedings under the IBC? The Insolvency and Bankruptcy Code 2016 (‘IBC’) envisages a comprehensive dispute resolution process in Chapter VI. The NCLT is the empowered ‘Adjudicating Authority’ under Section 60 of […]

Ready to receive Show Cause Notice under GST

October 21, 2021 31101 Views 0 comment Print

The last dates of filing of the Annual Return under Section 44 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), for the Financial Years 2017-18, 2018-19 & 2019-20 were as under: Sr. No.  Period Last date to file Annual Return 1 2017-18 05th & 7th February, 2020 (Notification No. 06/2020-Central Tax, […]

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