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Karnataka High Court

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

July 1, 2022 2091 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.

TDS u/s 195 not deductible on mere reimbursement

June 29, 2022 1575 Views 0 comment Print

TDS not deductible u/s 195 as the petitioner only seeks to make payment to Walmart Inc. of its payment to the seconded employee which is stated to be by way of reimbursement

Every offence under section 147 of Negotiable Instruments Act was compoundable

June 29, 2022 9252 Views 0 comment Print

Section 147 of the Negotiable Instruments Act makes every offence punishable under the Act as compoundable and there is no bar on parties to compound the offence. However, at the same time, the guidelines laid down by the Hon’ble Apex Court in Damodar S. Prabhu’s Case regarding imposing graded cost on litigant that the accused should pay 15% of the cheque amount by way of cost also was to be borne in mind.

RCM would not lead to double taxation for non-strict adherence to ratio

June 22, 2022 855 Views 0 comment Print

Vice Chairman Settlement Commission Vs Zyeta Interiors Pvt. Ltd (Karnataka High Court) Whatever the ratio, the tax in its entirety has reached the hands of the ex-chequer. Merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for payment of tax insofar as the assessee and […]

Bail cannot be denied merely because petitioner alleged to be habitual offenders or have criminal antecedents

June 18, 2022 24867 Views 0 comment Print

Injamam Shariff Vs State By Kengeri Police (Karnataka High Court) It is not in dispute that on theft of phone, a complaint is registered against unknown persons with an allegation that a mobile phone was snatched from the hands of the complainant. The petitioner is arrested along with one another after a week and sent […]

Disputes between Landlord & Tenant Governed by Transfer of Property Act & Arbitrable

June 16, 2022 2946 Views 0 comment Print

As you are aware that Arbitration is one of the best Alternate Disputes Resolution process, which saves time, money and energy of the parties. The Transfer of Property Act, 1882 no where prohibits deciding of cases through arbitration.

GST: Detention: Petitioner entitled for return of surety bond & bank guarantee furnished upon deposit of 25% of penalty

June 11, 2022 2007 Views 0 comment Print

The petitioner shall be entitled for return of the surety bond and the bank guarantee furnished. If the petitioner, upon filing the appeal with the deposit as aforesaid, files with the first respondent, the details of the appeal and the deposit made, the first respondent shall within ten [10] working days from the date of receipt of such information, return the bank guarantee/surety bond furnished.

Gratuity allowable from period of employment till regularisation of employment

June 3, 2022 4011 Views 0 comment Print

High Court favoured an order passed by the Controlling Authority/ Appellate Authority under the Payment of Gratuity Act, 1972, which directed government bodies to pay gratuity amount claimed by former employees from the time they were employed as daily wage earners till their employment was regularised.

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

June 3, 2022 2100 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).

GST Registration cannot be cancelled withput affording opportunity of hearing

May 21, 2022 474 Views 0 comment Print

Unique Instruments And MFRS. Pvt Ltd. Vs State of Karnataka (Karnataka High Court) High Court that mere consideration of reply and submissions would not be sufficient and opportunity of personal hearing was to be granted and same would not indicate that the petitioner was present during the hearing of the proceedings leading to cancellation of […]

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