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All High Courts

No stamp duty on award for compensation under Section 3(G) NHA

June 3, 2022 2112 Views 1 comment Print

HC held that no stamp duty is liable to be paid on an award for compensation made under Section 3(G) National Highway Act, 1956 (NHA).

Title ‘SHOLAY’ uniquely connote the film & cannot be used as domain name

June 3, 2022 1374 Views 0 comment Print

HC held that The use of the mark ‘SHOLAY’ as part of domain names and company names, etc. are completely illegal & unlawful

GST Detention proceedings invalid if valid documents accompanied goods

June 3, 2022 3144 Views 0 comment Print

Once the valid document i.e. e-way bill was accompanying with the goods, the authorities ought to have release the vehicle.

Agreement challenged on the ground of fraud or forgery is not arbitrable

June 3, 2022 11427 Views 0 comment Print

An arbitration agreement is separable from the main agreement. It is only in cases where the allegation of forgery or fraud are in respect to the existence of arbitration agreement itself, the disputes would not be arbitrable.

Compounding scheme of TNVAT Act, 2006 is optional & constitutionally valid

June 3, 2022 1746 Views 0 comment Print

There is no compulsion to opt under Section 6 of the Tamil Nadu Value Added Tax Act, 2006 and it is open to a works contractor to pay taxes under section 5.

Court can interfere in contractual matters only if there is arbitrariness, irrationality, malafides & bias

June 3, 2022 4491 Views 0 comment Print

It is no-doubt true that normally, Court would be loath to interfere in contractual matters unless a clear-cut case of arbitrariness or malafides or bias or irrationality is made out and Court must realize their limitations and the havoc which needless interference in commercial matters can cause.

Service tax not payable on services rendered by partners to partnership firm

June 2, 2022 1995 Views 0 comment Print

There cannot be a service provider – service recipient relationship between a partner and partnership firm when a partner discharges his duties as a partner pursuant to deed of partnership. Hence no service tax is payable on the activities performed by the respondent in the capacity of partner to the firm.

Order of Committee of Executives bad in law if explanation offered by borrower/ guarantor not considered

June 2, 2022 1602 Views 0 comment Print

HC Held that held there was a total lack of application of mind in order of Committee of Executives. There is also a manifest failure to consider explanation offered by borrower/guarantor.

Loss in a contract doesn’t permit a party to avoid its contractual obligations

June 2, 2022 525 Views 0 comment Print

It is not necessary that all contracts yield a profit; some result in a loss as well. This is not a factor to permit a party to avoid its contractual obligations.

Collector cannot determine compensation payable for acquisitions under Resettlement of Displaced Persons Act

June 2, 2022 2634 Views 0 comment Print

HC held that Collector shall have no jurisdiction to determine compensation payable for acquisitions under Resettlement of Displaced Persons Act.

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