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HC imposes cost of Rs. 5000 for delayed filing of writ against section 148 Notice 

May 7, 2022 621 Views 0 comment Print

Orion Book Binders Private Limited Vs ITO (Calcutta High Court) HC held that writ petition is allowed subject to payment of costs of Rs.5,000/- to the Calcutta High Court Bar Association Lawyers’ Benevolent Fund, since the impugned notice under section 148 of the Income Tax Act, 1961 has been issued on April 8, 2021 as […]

Suppression of community, for availing employment related benefit, is bad in law

May 6, 2022 543 Views 0 comment Print

Indira Gandhi Centre for Atomic Research Vs Shri. D. Ganesan (Madras High Court) Facts- The short question that arises for consideration is whether the 1st respondent who has admittedly submitted a fake/ false certificate as belonging to Scheduled Caste (SC) Community, though the 1st respondent admittedly belonged to Back ward Class (BC) and thereby enjoying […]

Court cannot interfere on question of construction of contract which is reasonably interpreted by Arbitral Tribunal.

May 6, 2022 2076 Views 0 comment Print

The impugned award rests on interpretation of certain clauses of the Agreements executed between the parties. As noted above, the question of construction of a contract falls squarely within the jurisdiction of the Arbitral Tribunal.

Invocation of extraordinary writ jurisdiction under Article 226 unjustified when effective alternative remedy is available

May 6, 2022 1716 Views 0 comment Print

It is a settled position that the High Court do not ordinarily entertain a writ petition under Art.226 of the Constitution of India if an effective alternative remedy is available to the aggrieved person or if the statute itself provides for a mechanism for redressal of the grievance.

Non-agreement on arbitrator not a justifiable ground to dispense with invocation of arbitration under Section 21

May 6, 2022 5340 Views 0 comment Print

Malvika Rajnikant Mehta Vs JESS Construction (Bombay High Court) Facts- The applicants executed a deed of conveyance in favour of the respondent. The Conveyance Deed provided for a mechanism for resolution of dispute between the parties through arbitration to be presided over by Mr. Kirti K. Shah, an Architect, as the sole Arbitrator. Asserting that […]

Arbitration, in absence of third party, leads the proceeding non-arbitrable

May 6, 2022 1461 Views 0 comment Print

The petitioner, while thus admitting creation of third party rights, proposes adjudication of its right to recover possession of the subject apartments in the absence of these third parties.

Using registered mark ‘MakeMyTrip’ by booking.com on Google Ads Program would amount to trademark infringement

May 6, 2022 1224 Views 0 comment Print

This Court is prima facie of the opinion that the use of the Plaintiff’s registered mark ‘MakeMyTrip’ on the Google Ads Program as a keyword would amount to trademark infringement.

Mandatory 1/3rd deduction of land is ultra-vires: HC

May 6, 2022 20742 Views 0 comment Print

Munjaal Manishbhai Bhatt Vs Union of India (Gujarat High Court) HC held that impugned Paragpragh 2 of the Notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 and identical notification under the Gujarat Goods and Services Tax Act, 2017, which provide for a mandatory fixed rate of deduction of 1/3rd of total consideration towards the value of […]

Delhi HC order directs CBDT to avoid mistakes in faceless assessment orders

May 6, 2022 2013 Views 0 comment Print

PCJ Securities Private Limited Vs ITO (Delhi High Court) 1. This Court is actually surprised that despite an elaborate mechanism of checks and balances and multiple authorities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and National Faceless Assessment Centre) being set up under Section 144B of the Act, such […]

Interest payable on belated payment of GST: Madras High Court

May 5, 2022 12702 Views 0 comment Print

Srinivasa Stampings Vs Superintendent of GST and Central Excise (Madras High Court) Interest has been demanded on the net tax liability of the petitioner on account of belated payment of tax during the aforesaid period under Section 50(1) of the CGST Act, 2017. Since tax was paid by the petitioner belatedly, petitioner is liable to […]

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