M/S Canon India Private Limited Vs Commissioner of Customs (Supreme Court of India) The main issue is whether after clearance of the cameras on the basis that they were exempted from levy of basic Customs duty under Notification No. 15/2012, the proceedings initiated by the Directorate of Revenue Intelligence for recovery of duty not paid […]
Since there was no response by the appellant at any stage either when the cheques were issued, or after the presentation to its banker, or after the legal notices were served informing the appellant that both the cheques on being presented to its banker were returned with a note that it could not be honoured because of “insufficient funds” and there was no evidence to rebut the presumption that the cheques were issued for consideration, therefore, the High Court had not committed any error in recording the finding of guilt of the appellant and convicting her for an offence being committed under Section 138 under its impugned judgment.
Westinghouse Saxby Farmer Ltd. Vs Commr. of Central Excise Calcutta (Supreme Court of India) In the case on hand, the claim of the assessee was that the relays manufactured by them were part of the railway signaling equipment. But all the Authorities were of the unanimous view that this product is referable to goods of […]
A person might have been jointly liable to pay the debt, but if such a person who might have been liable to pay the debt jointly, cannot be prosecuted unless the bank account is jointly maintained and that he was a signatory to the cheque.
NBCC (India) Limited Vs Ram Trivedi (Supreme Court of India) Where the agreement uses clever drafting language, such as the developer would ‘endeavour’ to hand over possession within a period of time from date of allotment, the Supreme Court in the case of NBCC (India) Limited v. Shri Ram Trivedi [Civil Appeal No. of 20 […]
In this case, it is not the case of the Corporation that the employees concerned did not need to avail any conveyance expenditure to report for duty to their place of work, or otherwise in connection with their duties under their contracts of employment. Nor is there any such finding. We see no reason why Conveyance Allowance should not be excluded from the definiti
The jurisdiction of the NCLT under Section 60(5)(c) of the Code cannot be invoked in matters where a termination may take place on grounds unrelated to the insolvency of the CD. It cannot even be invoked in the event of a legitimate termination of a contract based on an ipso facto clause, if such termination will not have the effect of making certain the death of the CD.
In Re: Cognizance For Extension of Limitation (Supreme Court of India) 1. In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 2. In […]
Union Public Service Commission Vs Bibhu Prasad Sarangi and others (Supreme Court) Cutting, copying and pasting from the judgment of the Tribunal, which is placed in issue before the High Court, may add to the volume of the judgment. The size of judicial output does not necessarily correlate to a reasoned analysis of the core […]
State of Andhra Pradesh and Another Vs Dinavahi Lakshmi Kameswari (Supreme Court of India) Conclusion: Salaries and pensions were rightful entitlements of Government employees and the Government which had delayed the payment of salaries and pensions should be directed to pay interest at an appropriate rate which was 6% instead of 12%. Held: A writ […]
