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All High Courts

Arbitration cannot be referred on impossibility of a party to fulfil obligations under agreement

August 4, 2022 1194 Views 0 comment Print

Court is of the view that it was an impossible situation for the respondents to have paid the lease rentals timely, particularly during the period covered by the claim of the applicants. In the circumstances, the present is not a fit case where the parties should be referred to arbitration

GST registration cannot be rejected by cryptic & non-speaking order

August 4, 2022 2244 Views 0 comment Print

B.C.Mohankumar Vs Superintendent of Central Goods & Service Tax (Madras High Court) Order for non-granting GST registration must be a speaking order The Hon’ble Madras High Court in the matter of M/s B.C. Mohan Kumar v Superintendent of Central Goods & Service Tax [W.P. No. 13272 and WMP. Nos. 12569 & 12571 dated June 16, […]

Section 148 | Writ Court Cannot Interfere at Notice stage if AO followed due procedures

August 4, 2022 3270 Views 0 comment Print

Midland Microfin Ltd. Vs Union of India and others (Punjab and Haryana High Court) Whether at this stage of notice under Section 148, writ Court should venture into the merits of the controversy when AO is yet to frame assessment/reassemment in discharge of statutory duty casted upon him under Section 147 of the Act Admittedly […]

HC Transfers Matrimonial Case – Follows principle of ‘showing leniency towards wife’

August 4, 2022 1263 Views 0 comment Print

Smt. Sandipa Gupta (Bhowmick) @ Sandipa Bhowmick Vs Sri Suraj Gupta (Calcutta High Court) Admittedly, the husband has filed a Matrimonial Suit against the petitioner/wife for divorce on the ground of cruelty. The wife is now residing with her widow mother at Siliguri which is at a distance of more than 100 kilometers from Coochbehar. […]

HC explains when Trademark registration of shape of a product can be granted

August 4, 2022 3264 Views 0 comment Print

Settled legal position is that in order for a shape trademark to be registered, it has to be shown that the said shape is not the generic shape of the product. It has to be a distinctive shape that associates the mark with the source by itself without anything further like a name or logo appended on it.

SCN Cancelling GST Registration must Disclose Reason for cancellation

August 4, 2022 5715 Views 0 comment Print

Unless that allegation was specified in the notice with details and unless material considered adverse to the petitioner had been confronted to it for the purposes of eliciting its reply thereto, the notice dated 9.7.2012 would remain completely vague and mute.

Enabling Clause Not Constitute A Binding Arbitration Agreement between Parties

August 3, 2022 1080 Views 0 comment Print

Derivados Consulting Pvt. Ltd. Vs Pramara Promotions Pvt. Ltd. (Bombay High Court) 1. An interesting issue on the existence of an arbitration agreement arises in this application filed under Section 11 of the Arbitration and Conciliation Act, 1996 (for short, ‘the Act’). By this application the Applicant has prayed for appointment of an arbitral tribunal […]

Bail Cannot Be Cancelled When Accused not violated Bail Conditions

August 3, 2022 933 Views 0 comment Print

Vaishali Varshikar Vs Vijay Mourya (Madhya Pradesh High Court) The applicant has preferred this application under Section 439(2) of Cr.P.C. for cancellation of bail granted to the respondent No.1/accused by order dated 22.2.2021 passed by this Court in M.Cr.C.No. 4337/2021. As per prosecution story, respondent no.1/Vijay Mourya had entered into an agreement to sell of […]

HC quashed Reopening for Bogus Purchase when no evidence furnished to Appellant

August 3, 2022 2376 Views 0 comment Print

Best Buildwell Private Limited VS ITO (Delhi High Court) The show cause notice primarily states that ‘it is seen that the Petitioner has made purchases from certain non-filers’. However no details or any information of these entities was provided to the Petitioner. It is not understood as to how the Petitioner was to know which […]

Mere notice on GST website for cancellation of GST registration not sufficient: HC

August 3, 2022 1125 Views 0 comment Print

Vinod Kumar Vs Commissioner Uttarakhand State GST (Uttarakhand High Court) It is apparent from the record that a notice was given on the GSTN website, which in our considered opinion, is not sufficient, and a personal notice has to be given before cancellation of the GST registration. Therefore, the Court can invoke its jurisdiction under […]

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