Considering the fact that cases of coal theft and carrying coals without GST, etc have become so common that unless such offences are thoroughly investigated, it will cause huge loss to the State exchequer. To unearth the fact of the case and to see the nature of involvement of the petitioner, custodial interrogation is necessary.
Raghunandan Enterprise Vs ACIT (Gujarat High Court) The plain reading of Section-281B of the Act would make it clear that the same provides for the provisional attachment of the property belonging to the assessee for a period of six months from the date of such attachment unless extended, but excluding the period of stay of […]
Ravindra Singh Vs State of Chhattisgarh (Chhattisgarh high Court) The general rule of criminal justice is that ‘a crime never dies’. The principle is reflected in the well-known maxim nullum tempus aut locus occurrit regi (lapse of time is no bar to Crown in proceeding against offenders). The Limitation Act, 1963 does not apply to […]
Tajunissa Vs Mr. Vishal Sharma (Delhi High Court) Statutory proscription engrafted in Section 34 of the SARFAESI Act, therefore, the Supreme Court has, in the afore-extracted passage from Mardia Chemicals, chiseled out an exception, in a case in which for example, the action of the secured creditor is alleged to be fraudulent or his claim […]
Silpa Shaji Vs Satheesh K.S. (Kerala High Court) it is an admitted fact that the petitioner has no job or income and she alleged to be residing at the house of her cousin sister for the time being. The same would go to show that the petitioner wants to transfer four cases pending before the […]
While computing the limitation period of 30 days prescribed under Section 138(b) N.I. Act for issuance of a valid legal notice, the day on which intimation is received by the complainant from the bank that the cheque in question has been returned unpaid has to be excluded.
Karnataka HC: Ola Cabs face copyright infringement charges by Lahari Recording Company for displaying music videos in Ola Prime cabs. Legal analysis included.
Rajdeep Marketing Private Limited Vs Income Tax Officer (Bombay High Court) HC observed that, If on identical reasons raised for Assessment Year 2012-13 petitioner’s explanation has been accepted and no addition made, certainly on the same ground, we wonder how an allegation of escapement of income can be made for the subsequent Assessment Years. In […]
As per clause (b) of Section 130-E of the Act, an appeal shall lie to the Supreme Court against an order passed by the Appellate Tribunal which relates among other things to the determination of any question having relation to rate of duty of customs or to the value of goods for the purpose of assessment.
Nag Leathers Pvt. Ltd Vs Muzain Hides (Madras High Court) It is evident that there is a categorical finding recorded by the Apex Court that the moratorium provision contained in Section 14 of the Insolvency Bankruptcy Code, would apply only to corporate debtor, the natural persons mentioned in Section 141 continuing to be statutorily liable […]
