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Judiciary

Can’t allow Deposit of Old Notes After Dec 31, 2016: Centre To SC

April 11, 2017 3753 Views 0 comment Print

The Central Government on 07th April informed the Supreme Court vide a 27-page affidavit that there is no need to open the window allowing all categories of people to deposit old demonetised notes of Rs 500 and Rs 1000 after December 31, 2016 under some special circumstances as no justifiable reason exists either in law […]

No Copyright violation by Sony by hosting Kids Talent Show: HC denies Relief to Zee

April 11, 2017 1446 Views 0 comment Print

I find it difficult to accept much of this. Indeed I would question the assertion that the concept of an acting-based talent hunt is unique, novel, distinct or that it was first adopted by Zee. That needs much more material, and I can find it nowhere in these papers.

Additional fee imposed under Central Motor Vehicles Rules is void

April 11, 2017 44340 Views 1 comment Print

Issue- Notification with reference to the Amendment to Rule 32 and Rule 81 of the Central Motor vehicles Rules with reference to increase of Fees vide Gazette Notification in G.S.R.1183(E) dated 29.12.2016 as invalid, illegal, ultravires and unconstitutional. Facts of the case-This batch of Writ Petitions has been filed by various Associations namely Chennai City […]

Husband Not Liable For Cheque Issued By Wife U/s 138 of NI Act, 1881

April 11, 2017 14334 Views 0 comment Print

As the applicant is not a signatory to the cheque, no liability can be fastened upon him for the dishonour of the cheque under Section 138 of the Negotiable Instruments Act.

Purchase cannot be termed bogus for mere non-appearance of supplier

April 10, 2017 2046 Views 0 comment Print

Merely non-appearance of the supplier in absence of any other corroborate evidence cannot be a basis to justify the stand of the Revenue that the transaction of purchase is bogus.

Demonitisation effect: HC condones delay in deposit of Court Fees

April 10, 2017 924 Views 0 comment Print

The complainant submits that because the complainant was to deposit the court fees, but due to financial insufficiency suffered by him, he could not make the deposit at the relevant time. It is also contended that during the said period, the Demonetisation was also in force, therefore, his non-deposit of the court fees be condoned and setting aside order dated 17.1.2017 passed by the learned JMFC, time may be granted to deposit the court fees.

Purchase cannot be held bogus for Mere Non-Appearance of Supplier

April 10, 2017 1608 Views 0 comment Print

Merely non-appearance of the supplier in absence of any other corroborate evidence cannot be a basis to justify the stand of the Revenue that the transaction of purchase is bogus.

Custodian of Goods cannot deny his liability for export of Illicit Goods

April 10, 2017 2607 Views 0 comment Print

This Civil Miscellaneous Appeal is filed by the assessee challenging an order of the Customs Excise and Service Tax Appellate Tribunal dated 15.6.2015 confirming imposition of penalty under section 114 of the Customs Act (in short Act) though reducing the quantum from Rs.5 lakhs to Rs.2.5 lakhs.

1st proviso to Sec. 68 inserted by Finance Act, 2012 is prospective: Bombay HC

April 10, 2017 6261 Views 0 comment Print

This Appeal under Section 260 ­A of the Income Tax Act, 1961 (the Act) challenges the order dated 23rd April, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2008­- 09.

Cenvat refund cannot be denied for mere non registration of premises

April 10, 2017 4989 Views 0 comment Print

In our view, Questions No.2 and 3 seeks to raise an issue of law, which, already stands covered against the Revenue. We are, in respectful agreement, with the views taken by the Karnataka and Allahabad High Courts, as articulated in their respective judgments to which reference is made hereinabove.

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