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, […]
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 […]
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 […]
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 […]
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 […]
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 […]
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, […]
In Jyoti Construction v. Deputy Commissioner of CT & GST, Jajpur, the Hon’ble High Court of Orissa has pronounced its order dated 07th October, 2021 that Electronic Credit Ledger (“ECRL”) cannot be used to give the pre-deposit for the purpose of filing an appeal under GST and the payment for the same must be done […]
[Ref:Circular No. 160/16/2021-GST, dated 20th September, 2021] In exercise of its powers conferred by Section 168(1) of the Central Goods and Services Tax Act, 2017 ( CGST Act), CBIC has clarified, vide Circular No. 160/16/2021-GST, dated 20th September, 2021 in respect of carrying a physical copy of invoice during movement of goods in cases where invoice has […]
With effect from 01.01.2021, Section 16(4) of the CGST Act was amended vide the Finance Act, 2020, so as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit.
