The Supreme Court held that extended incarceration without trial commencement breaches the right to life and speedy trial. Statutory bail restrictions cannot justify indefinite custody when proceedings show no real progress.
ITAT Mumbai held that TDS credit duly reflected in Form 26AS cannot be denied just because of some procedural lapse. Accordingly, order is set aside and the present appeal is allowed.
Andhra Pradesh High Court held that State becomes liable to compensation on account of theft of seized silver and cash which was carried out in the police station. Accordingly, the writ petition is allowed.
Andhra Pradesh High Court held that supply of electricity by petitioner to Power Trading Corporation of India is not export supply of goods and hence refund is not admissible. However, directed to claim refund of ITC relating to supply of electricity directly to Bangladesh Power Development Board.
NCLAT Delhi held that the contractual grace period did not postpone the “occurrence” of default, it merely gave the debtor additional time to rectify it before triggering the contractual consequences. Thus, application u/s. 7 not being barred by section 10A is rightly admitted.
The issue concerned dismissal of a GST appeal solely on the ground of delay beyond the condonable period. The Court condoned the marginal delay and restored the appeal.
Gujarat High Court held that the small retail pouches of tobacco leaves sold by petitioner is covered under the category of chewing tobacco and hence classifiable under Tariff Heading No. 2403 9910.
Karnataka High Court held that flavoured milk should be classified under Tariff Heading 0402 of the Customs Tariff Act and hence be subjected to GST @5% [i.e. CGST 2.5% and SGST 2.5%]. Accordingly, the present writ is allowed.
The Court sustained rejection of disbursal despite earlier sanction, holding that incentives could not exceed prescribed caps. The ruling underscores that sanction alone does not guarantee payment if policy limits bar it.
The Supreme Court corrected errors in income and disability evaluation in a motor accident claim. It held that notional income under the Second Schedule was inappropriate and recalculated compensation on a realistic basis.
