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All High Courts

GST: Compliance of necessary ingredients/conditions of Section 83 is sine qua non

May 8, 2022 516 Views 0 comment Print

Union of India Vs Anandbhavan Properties (Karnataka High Court) It is trite that when the Act specifically provides the requirements for invoking Section 83, it has to be strictly adhered to. Merely referring to the letter which indeed does not refer to section 74, it cannot be presumed that such proceedings under Section 74 of […]

Insurance Company Not Liable for compensation If terms & conditions of policy breached

May 8, 2022 2211 Views 0 comment Print

United India Insurance Co Ltd Vs Sri Rama Swamy (Telangana High Court) In the order under challenge the Commissioner held that the claimants in this appeal are the husband and minor son of deceased. She met with an accident while she was returning from work along with other labourers and subsequently she died while undergoing […]

In case of violation of principles of natural justice, the availability of appellate remedy does not bar maintainability of writ petition

May 8, 2022 1737 Views 0 comment Print

When there is a violation of the principles of natural justice, the availability of an appellate remedy does not bar the maintainability of a writ petition.

In absence of doubt Birth Certificate Issued by Municipal Authority must be given Eminence

May 8, 2022 2349 Views 0 comment Print

Ravi alias Rabbu son of Radhey Shyam Vs State of Haryana (Punjab & Haryana High Court) Even though there would be no dispute with respect to the proposition of law laid down by the Hon’ble Apex Court and relied upon by learned counsel appearing on behalf of the petitioner that a birth certificate issued by […]

Unilateral cancellation of registered deed by donor is not valid

May 8, 2022 8067 Views 0 comment Print

Chelluboyina Nagaraju Versus Molleti Ramudu Alias Vijayalakshmi (Andhra Pradesh High Court) Facts- The plaintiffs, sisters, filed suit to declare their title and for recovery of possession. In the plaint, it was contended that the plaint schedule property originally belonged to the mother of plaintiffs and that their mother executed a registered gift settlement deed in […]

Case Summary Sri Babu A Dhammanagi vs Union of India

May 8, 2022 1887 Views 0 comment Print

Resolution Professional’s job is confined to making recommendations; there is no aspect of adjudication on the Resolution Professional’s behalf. The final decision on whether the application should be accepted or rejected is made by the Adjudicating Authority, which is not bound by the Resolution Professional’s advice.

Arbitrator to decide on need to impleaded third party

May 8, 2022 6252 Views 0 comment Print

Vistrat Real Estates Private Limited Vs Asian Hotels North Ltd (Delhi High Court) Once a valid arbitration agreement exists between the parties, the issue whether the petitioner is entitled to any relief in the absence of a third party to the agreement or that third party is required to be impleaded in the proceedings, is […]

Section 153A Assessment cannot be arbitrary & must have nexus with seized material

May 8, 2022 3144 Views 0 comment Print

PCIT Vs LKG Builders P. Ltd. (Delhi High Court) Court is of the opinion that the questions of law raised in present appeals have been settled by earlier Division Bench in CIT Vs. Kabul Chawla (supra) and assessment of the respondents had attained finality prior to the date of search and no incriminating documents or […]

Writ not entertained by Gujarat HC as petitioner assessed to tax at Cuttack

May 8, 2022 1506 Views 0 comment Print

The impugned notice under Section 148 of the Act, 1961 was also issued at Cuttack. The return of income for the A. Y. 2015-16 was also filed at Cuttack. The final assessment order dated 29th December 2017 for the A. Y. 2015-16 was also passed at Cuttack. We are of the view that we should not entertain this writ application and relegate the writ applicant to file an appropriate writ application before the High Court of Orrissa at Cuttack.

Refund available for amount collected against unconstitutional levy

May 8, 2022 2664 Views 0 comment Print

Jaganadhan Vs State of Kerala (Kerala High Court) Facts- The Government of Kerala amended the Conservation of Paddy Land and Wetland Act, 2008 by introducing Section 27A, whereby applications for user of unnotified land for other purposes was permitted. A fee was prescribed for granting permission for such user. On 25.7.2021, the Government issued a […]

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