Judgement Rejection of second-application for grant of registration under Section 12AA of the IT Act without mentioning substantial reason amounts to miscarriage of justice (AIC Prestige Inspire Foundation Vs. CIT, Exemption, Bhopal)(Income Tax Appellate Tribunal) (20.06.2022)The assessee is a company incorporated under Section 8 of the Companies Act, 2013, established for various objects set out in the Memorandum of Associ....MANU/II/0027/2022Direct TaxationAn assessee should be given sufficient opportunity to explain their case particularly for invocation of penal provision (Jee Pumps Pvt Ltd vs C.C.E.-Ahmedabad-I)(Customs, Excise and Service Tax Appellate Tribunal) (24.06.2022)The Appellant have defaulted the regular payment of duty thereafter the department frozen the bank account of the Appellant and recovered the non paid....MANU/CS/0145/2022ExciseEmpty packaging material of cenvatable input is not liable for payment either as excise duty or as cenvat credit (Cadila Healthcare Ltd. Vs. C.C.E. & S.T.-Vadodara-I)(Customs, Excise and Service Tax Appellate Tribunal) (24.06.2022)The issue involved in the present case is that whether the Appellant is required to pay an amount of 6% in terms of 6(3) of the Cenvat Credit Rules, 2....MANU/CS/0144/2022ExciseOffence under Section 138 of Negotiable Instruments Act will get attracted, if the debt is legally enforceable (K. Ilayarajalingam Vs. K. Karthikeyan)(High Court of Madras) (20.06.2022)The revision Petitioner is the accused on the file of the Judicial Magistrate, in a private complaint initiated under Section 138 of Negotiable Instru....MANU/TN/4633/2022CriminalCourt cannot interfere with the discretion exercised by the Ombudsman in the award of interest and the date on which it is made payable (C.A. Hydrose Vs. New India Assurance Co. Ltd. and Ors.)(High Court of Kerala) (20.06.2022)The Petitioner has preferred present writ petition being aggrieved by award passed by the Insurance Ombudsman, Kochi declining to grant interest on th....MANU/KE/1869/2022InsuranceOnus is on the husband to establish that there are sufficient grounds to show that he is unable to discharge his legal obligations for reasons beyond his control (Nagender Pal Sharma Vs. Vidya Sharma)(High Court of Himachal Pradesh) (20.06.2022)By way of instant criminal revision petition filed under Section 397 of Code of Criminal Procedure, 1973 (CrPC), challenge has been laid to order pass....MANU/HP/0777/2022CriminalDifferent statement given by the same prosecution witness in another case would not be a reason for recalling the witness (Saud Faisal vs. The State Of Uttar Pradesh)(Supreme Court) (21.06.2022)The Petitioner before present Court had challenged the order which has been passed in Sessions Trial before the High Court whereupon the impugned judg....MANU/SC/0810/2022Criminal