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All High Courts

‘Conduct of Accused’ is Relevant to decide Application for Interim Compensation

July 1, 2022 2601 Views 0 comment Print

Explore the legal intricacies of V. Krishnamurthy vs. Diary Classic Ice Creams in Karnataka High Court. Analysis of interim compensation order under Section 143A of the Negotiable Instruments Act.

GST not exempt on interest component of EMI of Credit Card loan

June 30, 2022 33324 Views 0 comment Print

HC held that interest component of Equated Monthly Instalments (EMI) of loan, through credit card services by a bank, attracts payment of GST

Section 148 Negotiable Instrument Act order were interlocutory in nature & not revisable

June 30, 2022 3252 Views 0 comment Print

Order for grant of suspension of sentence or bail were all interlocutory orders and were not revisable under Section 397 of the Code of Criminal Procedure.

HC directs GSTN to open portal to file, revise or re-revise TRAN 1 return

June 30, 2022 2310 Views 0 comment Print

HC directed the respondents to open the portal to file, revise or re-revise TRAN 1 return, if it is possible or feasible.

Right to reply to SCN cannot be denied for 1 day delay in adjournment request

June 30, 2022 2274 Views 0 comment Print

Ernst And Young U.S. LLP Vs ACIT (Delhi High Court) Court is of the view that the Petitioner-Assessee has a right to get adequate time in accordance with the Act to submit its reply. Section 148A(b) permits the Assessing Officer to suo moto provide up to thirty days period to an assessee to respond to […]

Muslim Girl can marry with Person of her Choice after completion of Age of 15

June 30, 2022 3627 Views 0 comment Print

Gulam Deen Vs State of Punjab (Punjab & Haryana High Court) This Court has taken note of the judgements cited on behalf of the petitioners and also the fact that the girl in the instant case i.e. petitioner No.2 is aged more than 16 years. In the case of Yunus Khan vs. State of Haryana […]

Advocate cannot be prosecuted merely for rendering a legal advice/opinion

June 30, 2022 13728 Views 1 comment Print

Gopi Kishan S/o Shri Chagan Lal Vs State Of Rajasthan (Rajasthan High Court) The case of petitioner-Rani Dan, Advocate, when seen in light of the precedential backdrop, and more particularly when it is apparent on the face of the record that the role of the said petitioner, in the present case, was exercised only as […]

RTI Act – No Penalty for Destruction of Information in Absence of Malafide

June 30, 2022 873 Views 0 comment Print

It was submitted by appellant that as per the provisions of Section 20(2) of the Right to Information Act, 2005 (RTI Act) the record of the deceased petitioner, which has been illegally destroyed, appropriate penalty may be imposed upon the respondent.

GST: Voluntary statement cannot substitute pre-show cause notice consultation

June 30, 2022 1494 Views 0 comment Print

Mandatory requirement of pre-show cause notice consultation, as embedded in Rule 142 (1A) of the Central Goods and Service Tax Rules, 2017 – Voluntary statement cannot substitute pre-show cause notice consultation

Section 127B Customs: HC explains who can file Application To Settlement Commission 

June 30, 2022 2898 Views 0 comment Print

Halliburton Offshore Services Inc. Vs Union of India (Bombay High Court) The word ‘case”’ used in Section 127-B of the Customs Act, 1962 is defined u/s 127-A(b) to mean any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date […]

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