Delhi HC: Difference in Layout is of No Consequence if Essential Feature of Trademark Infringed  ||  Allahabad HC: Parliament has Responsibility to Restrain Criminals from Entering Into Politics  ||  Delhi HC Refuses to Vacate Stay on Direction to Enforce CM's Speech Promising Rent Relief  ||  J&K&L HC: Judges Must Refrain from Making Derogatory Remarks Against Parties  ||  Delhi HC: Courts Should be Sensitive When Poor And Deprived Knock at its Doors  ||  CESTAT: Law Does Not Mandate Customs Broker to Physically Verify Address of Client  ||  Orissa HC: Appeal Can’t be Dismissed on Sole Ground of Non-Submission of Certified Order  ||  ITAT: Deposit of Banned Notes Received Out of Cash Sales During Demonetization Period is Valid  ||  ITAT: Arrangement Between Spouse Without Real Money Exchange Not Amount to Unexplained Investment  ||  ITAT: 100% Deduction U/S 80IC of IT Act allowable when Industry undergone Substantial Expansion    

Search Results for Tag : Legality

International Cases

Doctrine of illegality bows down to public interest(20.07.2016)

A party to a contract “tainted by illegality” is not barred from recovering money paid under the contract from the other party under the law of unjust.....

Tags : uk, doctrine of illegality, public interest, insider information



Judgments

Appointment cannot be treated as final when terms and conditions mentioned therein not fulfilled(12.08.2016)

Appellant was appointed as "Chemical Examiner Grade-I" in Customs and Central Excise Department, subject to fulfilling terms and conditions mentioned .....

Tags : Appointment, Conditions therein, Termination, Legality



Top Story

Possession of old 500 & 1000 rupee notes set to become illegal(29.12.2016)

The Central Government Cabinet had approved an ordinance in respect of possession of old notes as a penal offence. The Cabinet has approved promulgati.....

Tags : Notes, Possession, Legality



Possession of old 500 & 1000 rupee notes set to become illegal(29.12.2016)

The Central Government Cabinet had approved an ordinance in respect of possession of old notes as a penal offence. The Cabinet has approved promulgati.....

Tags : Notes, Possession, Legality



Court can interfere with departmental authority’s decision, if inquiry is not conducted in a fair manner by following rules of natural justice(24.03.2017)

Ratio: Inquiry has to be conducted in a fair manner by following rules of natural justice

Instant writ petition has been preferred.....

Tags : Punishment, Imposition, Legality



There is no unjustified discrimination, when detained patients are compared with general public at liberty(11.04.2017)

In instant case, challenge by application for judicial review is to legality of comprehensive ban on smoking at State Hospital at Carstairs which Stat.....

Tags : Smoking, Ban, Legality



Proposed externee is entitled, before an order of externment is passed under Section 56 of Bombay Police Act, 1951, to know material allegations against him(02.08.2017)

Present Petition is filed with prayer that, externment order passed by Respondent No. 3 - Sub-Divisional Magistrate, and order passed by Divisional Co.....

Tags : Externment order, Initiation, Legality



Minor procedural defects which are curable should not be allowed to defeat substantive rights or to cause injustice(28.07.2017)

Petitioner is engaged in carrying out the business of manufacturing and trading of water, beverages, distilled water etc. It is aggrieved by rejection.....

Tags : Tender bid, Award, Legality



Public servant facing charge of criminal misconduct is not liable to furnish any explanation in absence of proof of the allegation(09.08.2017)

Appellant seeks to overturn judgment rendered by High Court thereby affirming his conviction passed by Trial Court under Section 13(1)(e) read with Se.....

Tags : Conviction, Legality, Proof, Burden



It is not necessary to go into the merits of the case at the stage of framing the charge(07.08.2017)

By present revision, under Section 397 of Code of Criminal Procedure, 1973, Petitioner/State of Goa has challenged the legality of impugned order of d.....

Tags : Insult, Caste, Discharge, Legality



Testimony of an injured accused and his deposition has to be relied upon(04.08.2017)

In the facts of present case, Appellant has been charged under Section 307/34 of Indian Penal Code, 1860 (IPC) for causing gunshot injury to PW-2 by a.....

Tags : Conviction, Legality, Evidence, Credibility



Conviction of accused cannot be sustained, if sole testimony of prosecutrix found artificial(11.08.2017)

Instant criminal appeal is against the judgment passed by trial Court, whereby Accused Appellant was convicted for offences under Sections 363, 366, 3.....

Tags : Conviction, Legality, Evidence, Credibility



If actual market value of acquired land is higher, Reference Court could grant higher compensation(10.08.2017)

In facts of present case, The Government had acquired the land of the Respondent from different survey holdings for the stated purpose pursuant to the.....

Tags : Compensation, Enhancement, Legality



In contract matters, Court can exercise its discretionary power only in case of bias, mala fide, arbitrariness or unreasonableness(09.08.2017)

In facts of present case, the Government implemented LED Street light Scheme in Tamil Nadu. Tender notices for supply of huge number of 20W LED street.....

Tags : Tender, Conditons, Legality



Promotion in a private establishment is a managerial function and cannot be claimed to be a condition of service(21.08.2017)

Instant petition takes an exception to the judgment and order passed by the Industrial Court. By said judgment and order, Industrial Court allowed the.....

Tags : Trade practice, breach, Legality



Preventive detention order can be passed if activities of the detenue are dangerous to the maintenance of public order(21.08.2017)

By way of present writ petition under Article 226 of the Constitution of India, the Petitioner prays to issue a writ of mandamus or any other appropri.....

Tags : Detention, Subjective satisfaction, Legality



When the actual cost towards handling charges are available, notional addition is not legally tenable(23.08.2017)

The Appellant is engaged in air transport business both in domestic and international sector. They operate some of their air crafts in domestic sector.....

Tags : Demand, Penalty, Confirmation, Legality



If a person is put to officiate on a higher post with greater responsibilities, he is entitled to salary of that post(05.09.2017)

The present appeal, by special leave, calls in question the legal acceptability of the order passed by the High Court whereby the Division Bench placi.....

Tags : Officiating position, Benefit, Legality



Imposition of a sentence other than life imprisonment for the offence of murder will be an exceptional course(01.09.2017)

The Appellant was convicted after trial of murdering the deceased, who was her former partner, on 13 June 2015. She was sentenced to life imprisonment.....

Tags : Conviction, Sentence, Legality



Statements of a person who dies, are admissible, if the statements relate to the cause of death, or explain circumstances leading to the death(07.09.2017)

The Appellants faced trial for offence punishable under Sections 306 and 498-A read with Section 34 of Indian Penal Code, 1860 ('IPC'). They have been.....

Tags : Conviction, Legality, Circumstantial evidence



Mere circumstance of Accused being last seen with the deceased is an unsafe hypothesis for conviction under Section 302 of IPC(19.09.2017)

Present appeal arises from a judgment of a Division Bench of High Court. The High Court affirmed the conviction of the Appellant under Section 302 of .....

Tags : Conviction, Legality, Circumstantial evidence



Tenant could not be penalized for the Advocate's default(21.09.2017)

The Plaintiff filed the present suit on 22nd November, 2013 claiming a decree for recovery of khas possession of the suit premises, decree for arrear .....

Tags : Delay, Condonation, Legality



Prospectus is a complete code in itself, candidates seeking admission under the Prospects are bound by the terms contained therein(20.09.2017)

In facts of present case, Department of Medical Education and Research, issued a Prospectus-cum-Application Form for admission to the Postgraduate Deg.....

Tags : Bank Guarantee, Condition, Legality



It is settled law that, rules once framed, cannot be modified by executive orders(22.09.2017)

The Applicants were candidates for the post of Head Constable (Male) in Transport Department, for which selection process was initiated by the Respond.....

Tags : Selection, Race event, Legality



An Appellate Court can only intervene if the Appellant demonstrates either an express or implied material error(22.09.2017)

Present is an appeal against sentence. The Appellant and two others, Aaron Clifford Pierotti and Rhannan Ngaire Martinac, were charged that on 21st Fe.....

Tags : Sentence, Quantum, Legality



Once any act or omission has been found to have been committed by a public servant in discharge of his duty then, it must be given liberal and wide construction(26.09.2017)

The Petitioner have filed applications challenging the impugned order passed by Sub-divisional Judicial Magistrate, taking cognizance of offences unde.....

Tags : Proceedings, Sanction, Legality



Directions for dividing the property by metes and bounds is beyond the scope of powers of the Tribunal(10.10.2017)

The Petitioner impugns the order passed by the Maintenance Tribunal (under Maintenance & Welfare of the Parents and Senior Citizens Act, 2007). By the.....

Tags : Relinquishment deed, Legality, Transfer, Direction



Question with regard to juvenility can be raised at any time either during trial or during pendency of the appeal or revision or in any other proceeding pending in any Court of law(11.10.2017)

Present is an appeal under Section 374 of the Code of Criminal Procedure, 1973 filed by the convicts (Appellants) assailing the judgment and order of .....

Tags : Conviction, Legality, Juvenility Plea



Employer 'may' make a payment in lieu of notice to the employee giving the employer the choice whether or not to make the payment(21.09.2017)

In the facts of present case, the claimant worked as a farm labourer for the respondent company, picking mushrooms at its premises, from 13 December 2.....

Tags : Poor attendance, Dismissal, Legality



Once Session judge has found that order of authority is not accordance with law, then that order cannot be quashed(28.10.2017)

In the instant petition, the Petitioner has assailed the validity of the order passed by Additional Sessions Judge, whereby the order passed by Petiti.....

Tags : Proceedings, Legality, Supervisory jurisdiction



When there are strong circumstances proving the guilty, absence of evidence on motive cannot be a circumstance for discarding the evidence(20.11.2017)

The Appellant is convicted for the offence punishable under Section 302 of Indian Penal Code, 1860 (IPC) and he is sentenced to suffer imprisonment fo.....

Tags : Conviction, Legality, Circumstantial Evidence



When there is an eye witness to occurrence corroborated by other evidence, non-establishment of motive behind the crime is not fatal to prosecution(28.11.2017)

Appeal is against the judgment of conviction and order of sentence passed under Section 302 of Indian Penal Code, 1860 (IPC) against the Accused/Appel.....

Tags : Conviction, Legality, Evidence, Corroboration



Mere presence of a knife on Appellant cannot impute pre-meditation on his part(23.12.2017)

The Appellant has impugned the judgment and the order on sentence passed by learned Additional Sessions Judge, whereby he has been convicted for commi.....

Tags : Conviction, Legality, Offence, Nature



Presumption under Section 306 of IPC operates only when there was cruelty or harassment, soon before committal of suicide(05.01.2017)

The Appellant had been convicted for the offences under Sections 302 read with 34, 304-B, 306 and 498 A of the Indian Penal Code, 1860 (IPC). The Firs.....

Tags : Cruelty, Conviction, Legality



Reputation of public servant cannot be termed as doubtful and his conduct cannot be determined only on spoken words in absence of any material on record(26.12.2017)

The entire gamut of the controversy raised in instant petition revolves round the plea whether the Order bearing No. 480-GAD of 2005 dated 26th April .....

Tags : Notice, Retirement, Legality



Mere fact that deceased allegedly died an unnatural death could not be sufficient to bring home a charge under Section 201 of IPC(12.02.2018)

Present is a case where the Appellant's wife committed suicide by hanging. The incident took place on 26th December, 1990. The information was conveye.....

Tags : Suspicion, Conviction, Legality



Gravity of crime, motive for crime, nature of crime and all other attending circumstances have to be borne in mind while imposing sentence(01.08.2018)

Judgment passed by the High Court of Judicature at Rajasthan is questioned in present appeal by the State with the prayer for enhancement of sentence......

Tags : Sentence, Reduction, Legality



Confessional statements solely in absence of any cogent evidences cannot make foundation for levying excise duty on ground of evasion of tax(31.07.2018)

The brief facts of the case are that, the Appellant were engaged in the manufacture of Pan Masala and Pan Masala containing tobacco (Gutkha). Appellan.....

Tags : Demand, Penalty, Legality



There was no requirement for any investigation or time to let the dust to settle before reaching a concluded view(11.06.2018)

The Claimant's case was that, she was dismissed on or about 10th August, 2017 from her employment as a counter assistant at one of the Respondent's fr.....

Tags : Conduct, Dismissal, Legality



Dying declaration cannot be rejected on hyper technicalities; if it is trustworthy, conviction can be based solely on dying declaration, without any necessity of corroboration(14.08.2018)

By present appeal, the Appellant has challenged judgment passed by the trial Court, whereby she has been convicted under Section 304 Part I of the Ind.....

Tags : Conviction, Legality, Dying declaration



Departmental inquiry can continue despite acquittal of delinquent in a criminal case(18.08.2018)

The present writ petition has been filed for quashing the order issued by the District & Sessions Judge, whereby and whereunder, the Petitioner has be.....

Tags : Disciplinary proceedings, Inquiry, Legality



Compensation not payable unless disease predominantly arose from discipline which was unreasonable and harsh on part of employer(23.08.2018)

In instant case, the Appellant (Mr Suleski), was employed as a crane supervisor by the Respondent (Pilbara Iron). At a meeting with his superintendent.....

Tags : Compensation, Denial, Legality



Clandestine removal allegations cannot be upheld on basis of sole statement of one of employees, unless same are corroborated by other independent evidences(24.08.2018)

The Appellant's factory is engaged in the manufacture of Aluminium Profiles (hollow) of various sizes and specifications, was visited by the Central E.....

Tags : Demand, Penalty, Legality



Kitchen knife and Sil Batta are sufficiently dangerous weapons, if used on vital parts of a person's body can cause serious damage(30.08.2018)

In present matter, the accused challenges the judgment passed by the trial Court convicting him for the offences under Sections 326 and 342 of Indian .....

Tags : Grievous injury, Conviction, Legality



Only recovery of tainted money is not sufficient for conviction, rather prosecution has to prove the demand, acceptance and illegal gratification(30.08.2018)

Sole Appellant has preferred present appeal against the judgment and order by which the Appellant has been convicted under Section 5(2) read with Sect.....

Tags : Illegal Gratification, Conviction, Legality



Consumption of liquor beyond a safe limit disqualifies the insured from getting benefits of insurance policy(04.09.2018)

The complainant/Respondent owned a vehicle which he had got insured with the Petitioner Company. The vehicle having met with an accident, on 4th Decem.....

Tags : Compensation, Grant, Legality



Court must not go deep into merits of matter while considering an application for bail(18.09.2018)

The two instant appeals have been preferred by the State of Orissa and the de-facto informant in FIR registered at Police Station in Orissa State agai.....

Tags : Bail, Grant, Legality



In order to constitute a conspiracy, meeting of mind of two or more persons to do an illegal act or an act by illegal means is a must(10.10.2018)

Present appeal is directed against the final judgment passed by the High Court in Criminal Appeal whereby the High Court dismissed the appeal filed by.....

Tags : Conspiracy, Conviction, Legality



Waiver of imprisonment in lieu of payment of additional compensation is permissible, though under exceptional circumstances(10.10.2018)

In present matter, the original complainant instituted a complaint under Section 138 of the Negotiable Instruments Act, 1881 ('Act') against the Petit.....

Tags : Liability, Discharge, Sentence, Legality



Test while determining similarity is of "the possibility" and not "probability of confusion"(17.10.2018)

Instant Appeal is directed against the order passed by the District Judge on the application for temporary injunction filed in a Civil Suit. The said .....

Tags : Injunction, Grant, Legality



A person cannot be punished twice for the same offence(24.10.2018)

The instant criminal appeal under Section 374 (2) of Code of Criminal Procedure, 1973 (CrPC) has been preferred by the Appellants, challenging the jud.....

Tags : Counterfeit currency, Possession, Conviction, Legality



Prosecution is required to establish continuity in links of chain of circumstances, so as to lead to conclusion of Accused being the assailant(31.10.2018)

The Appellant is the wife of the deceased convicted under Section 302 of Indian Penal Code, 1860 (IPC) and sentenced to life imprisonment with fine of.....

Tags : Circumstantial evidence, Conviction, Legality



Mere breach of promise without mala fide intention cannot amount to deception(29.10.2018)

The Appellant has preferred present appeal against the judgment passed by the trial Court whereby the Appellant has been convicted for the offence und.....

Tags : Conviction, Consent, Legality



In absence of fitness certificate referring mental fitness, no reliance can be placed upon dying declaration(02.11.2018)

The Appellant has filed present appeal from his conviction and sentence passed by Additional Session's Judge convicting the Appellant under Section 3.....

Tags : Conviction, Legality, Dying declaration



State Government had no jurisdiction and authority to convert a statutory appeal in a representation and issue directions(01.11.2018)

The Petitioner is the owner of plots carved out in a private layout within the municipal limits of Pimpri Chinchwad Municipal Corporation ('municipal .....

Tags : Power, Jurisdiction, Legality



A reasonable suspicion that a thing has been stolen or unlawfully obtained will necessarily fall short of certainty(06.11.2018)

In facts of present case, the Appellant was convicted after trial in the Magistrates Court of a charge of being in possession of a thing capable of be.....

Tags : Suspicion, Conviction, Legality



Testimony of an injured witness can be acted upon even without any corroboration as he is having a special status in law(16.11.2018)

Present Criminal Appeal is preferred by the Appellants who have been convicted by the learned Sessions Judge, vide impugned judgment and sentenced to .....

Tags : Conviction, Legality, Witnesses, Credibility



A citizen cannot be non-suited on ground that, authority has failed to take decision in decision making process(22.11.2018)

The Petitioner has filed the present writ application for quashing the order contained in Memo No. 1023 dated 27th May, 2010, whereby the claim of the.....

Tags : Promotion, Denial, Legality



A Court must not impose a term of immediate imprisonment unless satisfied in view of sentencing principles(14.11.2018)

Present is an appeal against sentence. The Appellant was charged on indictment with three offences. There are three grounds of appeal. Ground 1 alleg.....

Tags : Sentence, Quantum, Legality



Extended period of limitation is only applicable in case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax(04.12.2018)

The present appeal is directed against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of.....

Tags : Demand, Confirmation, Extended period, Legality



Preventive detention cannot be used as an instrument to keep a person in perpetual custody without trial(30.11.2018)

Impugned in present petition is Order passed by District Magistrate, Respondent No. 2, whereby "detenu", has been placed under preventive detention. L.....

Tags : Personal liberty, Detention, Legality



Standard of proof requires proof that it was accused alone who had committed offence(26.12.2018)

In instant matter, the learned Trial Court after recording evidence and evaluating the same convicted the Petitioner under Sections 279, 337 and 338 o.....

Tags : Conviction, Legality, Standard of proof



Man in possession of stolen goods soon after theft is either thief or received goods knowing them to be stolen, unless he can account for his possession(14.01.2019)

The present revision is against the judgment of conviction by the Judicial Magistrate First Class, by which the applicant ('accused') came to be convi.....

Tags : Conviction, Legality, Evidence, Credibility



Measure of punishment should be proportionate to gravity of offence, to protect society and to deter criminal in achieving avowed object of law(24.01.2019)

Present Criminal Appeal has been filed by convict Appellant against judgment passed by Additional Sessions Judge/Special Judge related with Case Crime.....

Tags : Conviction, Legality, Circumstantial evidence



When provocation was voluntary on part of offender, benefit of Exception I to Section 300 of IPC cannot be given(11.02.2019)

The Respondent was convicted under Section 302 of the Indian Penal Code, 1860 (IPC) and sentenced to undergo life imprisonment by the Trial Court. The.....

Tags : Sentence, Conversion, Legality



Imposition of appropriate sentence must commensurate with nature and gravity of crime and manner in which crime is done(20.02.2019)

In present appeal, the Appellant-Accused has called in question the judgment and order whereby, Madras High Court while dismissing criminal revision p.....

Tags : Conviction, Sentence, Legality



Statement to police is not a substantive piece of evidence; same cannot form the basis of conviction(14.02.2019)

In facts of present case, on the basis of the FIR registered, police investigated the case. The necessary witnesses were examined by police under Sect.....

Tags : Conviction, Legality, Evidence, Credibility



Benefit of Exception 4 to Section 300 of IPC is available only when act is committed without premeditation in a sudden fight in heat of passion(15.03.2019)

Present appeal arises out of the judgment passed by the High Court by which the High Court affirmed the conviction of the Appellant under Section 302 .....

Tags : Conviction, Sentence, Legality



In a crime committed by an unlawful assembly, every member of unlawful assembly would be guilty of offence, even if he himself had not done actual act(15.03.2019)

In present matter, First Information Report was lodged with Police Station, District Raipur pursuant to information received at Police Station from In.....

Tags : Unlawful assembly, Conviction, Legality



In deciding an appeal, Court may set aside or vary the decision of the Court of Summary Jurisdiction and the sentence imposed(22.03.2019)

The Appellant pleaded guilty in the Magistrate's Court to four charges of trespass and two charges of possessing drug paraphernalia in which there wer.....

Tags : Sentence, Imposition, Legality



Discretion to suspend a term of imprisonment is not confined by considerations relating to rehabilitation and mercy(10.04.2019)

The Appellant was convicted after trial on charge of unlawfully assaulting a member of the crew of an aircraft so as to interfere with the performance.....

Tags : Conviction, Sentence, Legality



Writ Petition is not maintainable as Respondent is not a creature of a statute and there are no statutory duties or obligations imposed on the Respondent(29.04.2019)

In facts of present case, an advertisement was issued by the Respondent inviting applications for appointment to posts of clerical cadre (Clerk-III) i.....

Tags : Selection process, Disqualification, Legality



Revisional power cannot be equated with a power of re-consideration of all questions of facts as a Court of first appeal(07.05.2019)

Present petition challenges the order passed in eviction petition under Section 14(1)(e) of the Delhi Rent Control Act, 1958 (DRC Act) whereby the lea.....

Tags : Eviction, Bonafide, Legality



Lack of due diligence and failure to take more precautions cannot by itself bring in penal consequences for imposition of penalty, a positive act or omission is to be established(07.05.2019)

Present Appeal has been filed from the order passed by the Commissioner of Customs (Appeals) by which the Commissioner (Appeals) disposed of the Appea.....

Tags : Penalty, Imposition, Legality



Court will not interfere with sentence imposed unless it is satisfied that, the sentence has been vitiated by a material misdirection or is disturbingly inappropriate(01.04.2019)

Present appeal arises from a tragic incident which occurred on 10 July 2009 at the offices of the detective branch at Esikhawini, when Bongani Cebekhu.....

Tags : Conviction, Sentence, Legality



For issuance of writ of quo warranto, appointment has to be contrary to statutory rules(14.05.2019)

The Petitioner, himself a lawyer, would seek quashment of the appointment of Respondent No. 3 on the post of Deputy Advocate General by issuance of wr.....

Tags : Appointment, Legality, Writ, Issuance



Bail once granted should not be cancelled in a mechanical manner without considering supervening circumstances(14.05.2019)

In present case, the 1st Respondent herein is a teacher. Alleging that she was involved in Crime registered under Sections 454 and 381 read with Secti.....

Tags : Bail, Grant, Legality



Appeal may be dismissed when issues are of such a nature that, decision sought will have no practical effect or result(20.05.2019)

In present appeal, counsel were at the outset of the hearing, asked to address the Court on the preliminary question whether the Full Court’s order mu.....

Tags : Rescission order, Grant, Legality



Existence of right of private defence can be established based on preponderance of probabilities and said right has to be widely interpreted(23.05.2019)

In present case, FIR came to be registered under Sections 307, 326, 323, 324, 452, 429, 506, 148 and 149 of Indian Penal Code, 1860 (IPC) and Sections.....

Tags : Private defence, Charges, Legality



Once duty has been demanded on finished goods cleared in DTA, no duty demand can be made on the raw material(21.05.2019)

The Appellant No. 1 is a 100% EOU engaged in the manufacture of Polyester Twisted Yarn (PTY). One of the raw materials used by the Appellant No. 1 to .....

Tags : Demand, Confirmation, Legality



Accused can be held guilty for offence of murder even on a single blow on vital part of victim’s body causing his death(31.05.2019)

Present appeal is against impugned judgment passed by the High Court whereby the High Court has partly allowed the said appeal preferred by the origin.....

Tags : Sentence, Alteration, Legality



An acquittal or discharge under Section 306 of IPC would not ipso facto amount to an acquittal or discharge under Section 498A of IPC(28.05.2019)

In instant case, Petitioner impugns order whereby charge has been framed against the Petitioner under Section 498A of Indian Penal Code, 1860 (IPC). T.....

Tags : Charge, Framing of, Legality



High Court should not interfere with order of acquittal, if the view taken by trial court is a reasonable view based on evidence(04.06.2019)

By way of the instant appeal, a challenge is laid to the judgment passed by the Court of 2nd Additional Sessions Judge, in the case arising out of FI.....

Tags : Acquittal, Evidence, Legality



Re-examination of a witness by party calling the witness is a right conferred under statute and unless such a right is declined, a party cannot be denied the opportunity to re-examine witness(11.06.2019)

Present Petition had been preferred against the order passed by the learned Sessions Judge, by means of which the learned trial Court had allowed the .....

Tags : Recall, Witness, Cross examination, Legality



Charge of clandestine clearance cannot be established merely on basis of statement of Director(14.06.2019)

In facts of instant case, Appellant No. (1) is engaged in the manufacture of sponge iron falling under Chapter 72 of Central Excise Tariff Act, 1985 a.....

Tags : Demand, Confirmation, Legality



A provision enacted in Special Act to protect persons belonging to SC and ST and a bar imposed in granting bail cannot be easily brushed aside(13.06.2019)

The Appellant challenges the order passed by Additional Sessions Judge, rejecting the application for anticipatory bail on the ground that, it was bar.....

Tags : Bar, Anticipatory Bail, Legality



Amendments which are mala fide in nature or amount to withdrawal of admissions or introduce entirely new causes of action ought not to be permitted(17.06.2019)

The present revisional application is directed at the instance of the Defendant in a suit, primarily challenging a transfer deed, against an order, wh.....

Tags : Plaint, Amendment, Legality



When Act contemplates a particular procedure, police in exercise of their general powers under CrPC cannot usurp jurisdiction to register case and investigate matter(13.06.2019)

Petitioners are aggrieved by the prosecution initiated against them in Crime case for the offences punishable under Sections 7 and 19 of the Karnataka.....

Tags : FIR, Registration, Legality



Transaction value has to be accepted as correct assessable value and same cannot be enhanced on basis of NIDB data(19.06.2019)

As per facts on record, the Appellant is manufacturer of 'Aluminum Ingots and for the said purpose, they imported aluminium dross under the cover of t.....

Tags : Demand, Penalty, Legality



Exemption of excise duty would be applicable to NCCD also, as same is surcharge(26.06.2019)

The issue involved in the present appeal is that, the Appellant has not paid National Calamity Contingent Duty on Polyster Filament Yarn during the pe.....

Tags : Demand, NCCD, Legality



Executive Instructions cannot override statutory rules(04.07.2019)

The Petitioners assail the Government Resolution dated 4th October, 1983 and orders issued by Respondent Nos. 1 and 3 denying the pension and pensiona.....

Tags : Pensionary benefits, Denial, Legality



When place of removal is buyer's premises, Appellant is eligible for credit(04.07.2019)

The Appellants are engaged in the manufacturing of parts of Fuel Injection Pump/Valve Assembly and are registered with the Central Excise Department. .....

Tags : Credit, Disallowance, Legality



An appellate court will not set aside a conviction based on a plea of guilty unless Appellant satisfies the Court that a miscarriage of justice has occurred(14.06.2019)

The Appellant appeared in the Magistrates Court in relation to various charges including one charge of assaulting a public officer. He entered pleas o.....

Tags : Conviction, Sentence, Legality



Wilful conduct which is likely to drive the woman to commit suicide is necessary for conviction under Section 498A of IPC(18.07.2019)

In facts of present case, FIR was registered on the statement of PW-11, the mother of the deceased. A charge sheet was filed. Later, charges were fram.....

Tags : Conviction, Legality, Dowry demand, Proof



There must be a complete chain of evidence as not to leave any reasonable ground for a conclusion consistent with innocence of Accused(16.07.2019)

Present appeals have been filed by the prosecution assailing the judgment of the High Court acquitting the Respondents charged for the offences under .....

Tags : Circumstantial evidence, Acquittal, Legality



A prima facie case has to be made out for mandatory injunction to be granted at interim stage(11.07.2019)

Present appeal by the Defendant is directed against the order passed by the learned Single Judge whereby, the Appellant was restrained from infringing.....

Tags : Infringement, Injunction, Legality



If provision gave no power to grant permission in form described, then, there is no valid grant(03.07.2019)

Present appeal concerns the permitted uses of a retail store in Streatham in the area of the London Borough of Lambeth (“the Council”). Planning permi.....

Tags : Planning permission, Grant, Legality



Decision would not be open to interference by Writ Court, if provision of a statutory Rule is capable of two or more constructions and one construction has been adopted(24.07.2019)

In present case, the Respondent No. 1 filed Writ Petition in Calcutta High Court, challenging the impugned communication on the basis that, he was eli.....

Tags : Appointment, Direction, Legality



Satisfaction of the Court is pre-requisite for appointment of a Revenue Officer as a Local Commissioner(19.07.2019)

By way of present petition filed under Article 227 of the Constitution of India, 1950, the Petitioners have challenged order, passed by the Court of l.....

Tags : Appointment, Revenue Officer, Legality



Seriousness of offence must be determined by taking into account statutory penalty for offence, circumstances of commission of the offence, any aggravating factors and mitigating factors(01.07.2019)

In present case, the Appellant attempted to possess a prohibited drug, namely cocaine, with intent to sell or supply it to another. On 17 December 201.....

Tags : Possession, Prohibited drug, Sentence, Legality



Validity of order cannot be determined by the parties and for setting aside such order, even if void, party has to approach appropriate forum(23.07.2019)

The Plaintiff filed a suit for declaration of title and permanent injunction stating that, patta was granted in his favour by the Naib-Tahsildar, Kank.....

Tags : Patta, Cancellation, Legality



Appointment on compassionate ground cannot be granted, if criterion for showing compassion is missing(25.07.2019)

The prayer of the Petitioner for being appointed on compassionate ground has been rejected by a communication. The same is impugned in the instant wri.....

Tags : Compassionate appointment, Rejection, Legality



General insurance companies have freedom to decide their premium rates as well as their re-insurer(26.07.2019)

The present information has been filed by Indian Chemical Council ("Informant"), under Section 19(1)(a) of the Competition Act, 2002 against General I.....

Tags : Circular, Premium, Enhancement, Legality



Magistrate is within its jurisdiction to grant permission to victim to prosecute accused only on satisfaction of relevant facts(07.08.2019)

The challenge in the present appeal is to an order passed by the High Court whereby an order passed by the Magistrate declining permission to Responde.....

Tags : Permission, Grant, Legality



Once it is admitted that, invitation is open to all, additional condition cannot be imposed(06.08.2019)

In present case, the 2nd respondent issued an 'Invitation for Bid' for the award of a contract for the periodical renewal work in the State of Himacha.....

Tags : Bid, Rejection, Legality



Credit avail on Service Tax paid on 'Courier Serves' is eligible to Cenvat Credit(05.08.2019)

Present is an appeal against order-in-original of Commissioner of Central Excise, denying CENVAT credit of Rs. 94,16,769, having been availed on taxes.....

Tags : CENVAT Credit, Denial, Legality



Sub-contractor is independently liable to pay service tax even though service tax liability has been discharged by main contractor(05.08.2019)

The brief facts of the case are that, the Appellant had obtained work orders from Gujarat State Police Housing Corporation Limited (GSPHCL) and accord.....

Tags : Demand, Confirmation, Legality



Trading is an exempted service, Rule 6(3) of CENVAT Credit Rules applies in case credit has been taken on input/input services used in trading activity(07.08.2019)

The Appellant is a manufacturer of air conditioners and refrigeration products. They also undertake works contract service, erection commissioning and.....

Tags : Demand, Confirmation, Legality



Revocation of licence can only be justified in presence of aggravating factors that allow infraction to be labelled grave(07.08.2019)

The Appellant is a Customs Broker with Pawan Kumar Jaiswal as one of its Directors. Department observed the violation of Regulation 11(d) and (e) of C.....

Tags : License, Cancellation, Legality



Rejection of report of its own Surveyor by Insurance Company in absence of any valid reason or proof cannot be sustained(07.08.2019)

In present matter, aggrieved by the order passed by the State Consumer Disputes Redressal Commission, New India Assurance Company Ltd. preferred the p.....

Tags : Compensation, Direction, Legality



News

Supreme Court: Court Cannot be Used as Means by Any Person to Perpetuate Illegality(22.08.2019)

Supreme Court has observed that the Court cannot be used as a tool by a litigant to perpetuate illegality and observed that a person who has liability.....

Tags : Supreme Court, Illegality



FIR Cannot Be Filed In Respect Of Disputes Completely Settled In Lok Adalat(19.08.2019)

In facts of present case, the Appellant is the owner of the house and let out this house to Respondent No. 3 on monthly rent. The officials of the Enf.....

Tags : FIR, Registration, Legality



There should be reason to believe about escapement of income for initiation of reassessment proceedings, sufficiency of material cannot be considered at that stage(16.08.2019)

Present two appeals by the assessee relating to the assessment years arise out of the common order passed by the Commissioner of Income-tax (Appeals)......

Tags : Assessment, Additions, Legality



High Court cannot modify/relax Instructions issued by Commission which are mandatory in nature(28.08.2019)

In facts of present case, the Tamil Nadu Public Service Commission ('the Commission') issued a Notification dated 9th April, 2018 inviting application.....

Tags : Result, Announcement, Direction, Legality



When there was no premeditation on part of Accused and occurrence took place suddenly, offence would fall under Exception 4 to Section 300 of IPC(27.08.2019)

Present appeal arises out of the judgment passed by the High Court by which the High Court affirmed the conviction of the Appellant-Accused under Sect.....

Tags : Conviction, Sentence, Legality



Discharge proceeded without reference to Invalidating Medical Board cannot be sustained(02.09.2019)

The Appellant was enrolled in the Army as a Washerman. He was discharged from service on medical grounds on August 31, 1993. Appellant, aggrieved agai.....

Tags : Discharge, Procedure, Legality



Court will exercise its power under Section 11(6)(a) of Arbitration Act, only where a party fails to act in accordance with appointment procedure agreed between parties(29.08.2019)

The present petition under Section 11 of the Arbitration and Conciliation Act, 1996 challenges appointment of Mr. R.S. Baswana, District and Sessions .....

Tags : Appointment, Arbitrator, Legality



Authorities have to obtain prior approval from Government in case the order of settlement is not issued to highest tenderer(05.09.2019)

The order of settlement of the Sulung Daily Market under the Pachim Kaliabor Anchalik Panchayat in the district of Nagaon, issued in favour of the res.....

Tags : Evaluation, Bids, Legality



Payment by employer to tax consultants to render assistance to expatriate employees is taxable ‘benefit or advantage’ as contemplated in the definition of ‘gross income’(06.09.2019)

The Appellant, BMW South Africa (Pty) Ltd (BMWSA), is part of the BMW Group (the Group) that manufactures and markets BMW vehicles and conducts worldw.....

Tags : Payment, Tax Consultant, Assessment, Legality



Power to strike out the defence vested in the Rent Controller is discretionary and not essential(24.09.2019)

The instant appeal has been filed against the judgment and order passed by the High Court at the instance of the Appellants (tenants) under Article 22.....

Tags : Defence, Striking off, Legality



Cross-examination of persons swearing into the affidavits should not be allowed unless absolutely necessary(23.09.2019)

The question falling for consideration in present appeals is in an application under Section 34 of the Arbitration and Conciliation Act, 1996 (the Act.....

Tags : Re-cast issues, Direction, Legality



Person can be convicted under Prevention of Food Adulteration Act, 1954 even if there is marginal deviation from prescribed standard(04.10.2019)

In facts of present case, on 30th October, 1995 a sample of milk was collected from the Appellant by the Food Inspector. The same was sent to the Publ.....

Tags : Adulteration, Conviction, Legality



Punishment of life imprisonment is not unquestionably foreclosed in spite of gravity and barbarity of offence(01.10.2019)

The instant review proceedings pertain to Review Petition seeking to review the final judgment passed by this Court confirming conviction under Sectio.....

Tags : Conviction, Death sentence, Legality



The scope of judicial review is limited; Court cannot substitute its own value judgment for that of appointing authority(26.09.2019)

The Petitioners, who are working on the establishment of present Court as 'Personal Assistants', have filed present petition taking exception to the p.....

Tags : Selection, Criteria, Legality



Right to choose and appoint an employee cannot be taken away merely because Government Resolution prescribes a maximum age limit of 33 years(27.09.2019)

The Petitioner - St. Isabel's High School, invokes the jurisdiction of present Court under Article 226 of the Constitution of India to challenge the i.....

Tags : Resolution, Maximum age, Legality



An order of transfer passed in lieu of punishment is illegal and cannot be sustained(10.10.2019)

By the instant petition, the Petitioner, who was initially appointed as Stenographer Gr-I in the year 2005 and with successive promotions was appointe.....

Tags : Transfer, Punitive action, Legality



Application for waiver of pre-deposit is to be entertained as Petitioners were neither borrowers nor mortgagers or guarantors in respect of loan facility availed by principal borrower(11.10.2019)

The present petition is directed against an order passed by the Debt Recovery Appellate Tribunal ('DRAT'), rejecting the Petitioner's application seek.....

Tags : Pre-deposit, Direction, Legality



Word uttered in fit of anger or emotion without intending consequences to actually follow cannot be said to be instigation(18.10.2019)

Present appeal is preferred by the State of West Bengal through Principal Secretary, Home Department, aggrieved by the judgment passed by the High Cou.....

Tags : Suicide, Discharge, Legality



Punishment which is grossly in excess to allegations remains open for interference under scope of judicial review(21.10.2019)

In present case, departmental proceedings initiated against Appellant for which he was served a memorandum under Rule 14 of Central Civil Services (cl.....

Tags : Disciplinary proceedings, Removal, Legality



When contract between service provider and service recipient is of manufacturing, demand under man power supply cannot be made(18.10.2019)

The brief facts of the case are that, the Appellant entered into agreement with Nirma Limited, Bhavnagar (Nirma) accordingly to which the Appellant wa.....

Tags : Demand, Confirmation, Legality



FIR cannot be quashed, when complainant has a case that, settlement arrived between parties was made under guise of threat and coercion(25.10.2019)

The Appellant herein, is the informant in crime registered in FIR on the file of Mahila Police Station. On her complaint, the aforesaid crime is regis.....

Tags : FIR, Quashing, Legality



Department can re-open proceedings after issuance of discharge certificate only when there is substantial and conscious mis-declaration(21.10.2019)

The brief facts of the case are that, the Respondents filed VCES declaration under Section 107 of the Finance Act, 2013 as amended. They paid service .....

Tags : Demand, Interest, Deletion, Legality



Courts of law ought not to decide issues purely for academic interests(01.10.2019)

In facts of present case, aggrieved by losing the tender, the Appellants approached the Gauteng Division, Pretoria (High Court), seeking a review of t.....

Tags : Tender, Award, Legality



Application for curbing media reporting of case can be moved in Court where it is pending(30.10.2019)

The Plaintiff has instituted present suit for (i) recovery of damages for defamation; (ii) restraining the Defendant from further defaming the Plainti.....

Tags : Defamatory allegations, Media reporting, Legality



Where shortage was insignificantly low as compared to total production and in absence of any positive evidence of clandestine removal, charge of clandestine removal cannot be sustained(01.11.2019)

Present appeal has been filed by Appellant against the confirmation of demand of Central Excise, interest and imposition of penalty under Section 11AC.....

Tags : Demand, Confirmation, Legality



Rules are constitutionally valid as framed with an object to curb filing of frivolous public interest litigations or petitions with oblique motive at initial stage itself(11.11.2019)

The Petitioner, who is a practising Advocate of present Court has filed present writ petition under the head of 'Public Interest Litigation'. The cas.....

Tags : Fees, Deposit, Requirement, Legality



Where an eviction is going to render persons homeless, a constitutional obligation rests on relevant municipality to provide suitable accommodation(14.11.2019)

Present is an appeal against the eviction of Mr. Cedric Morgan Jones and Mrs. Diane Morgan Jones, aged 78 and 76 years old respectively, together with.....

Tags : Eviction, Legality, Right of residence



A mere error, omission or irregularity in sanction is not fatal unless it has resulted in a failure of justice(27.11.2019)

The impugned judgment passed by the High Court upholding conviction of the Appellant under Sections 7 and 13 of the Prevention of Corruption Act, 1988.....

Tags : Conviction, Legality



Public servant should have disobeyed any directions of law with intention to save any person from legal punishment in order to make out offence under Section 217 of IPC(26.11.2019)

Present appeals arise out of the judgment and order passed by the High Court by which the High Court set aside the order of acquittal passed by the Pr.....

Tags : Acquittal, Reversal, Legality



'Ponds' are a public utility meant for common use and could not be allotted or commercialised(25.11.2019)

The instant statutory appeal has been preferred under Section 22 of the National Green Tribunal Act, 2010 ("NGT Act") against the order of the Princip.....

Tags : Allotment, Ponds, Legality



Refusal to renew dealership of Informant resulting in pecuniary loss does not raise any competition concern, even if, dealership termination has proved advantageous to dealers of Opposite Party(25.11.2019)

Present appeal arises out of order passed by the Competition Commission of India ('CCI') under Section 26(2) of the Competition Act, 2002 in Case wher.....

Tags : Information, Closure, Legality



Strict standard needs to be applied for judging conduct of judicial officer(10.12.2019)

The Appellant, a judicial officer of the rank of Additional District and Sessions Judge, assails his order of compulsory retirement at 56 years of age.....

Tags : Compulsory retirement, Legality



Judgment of acquittal may be reversed or otherwise disturbed only for very substantial and compelling reasons(09.12.2019)

In facts of present case, Dafadar Kartar Singh, the Respondent was tried by the Summary Court Martial for a civil offence of house breaking by night. .....

Tags : Allowances, Direction, Legality



When employee was found guilty of corruption by criminal court, then, unless said conviction was set aside, action of employer in dismissing employee from service cannot be faulted(06.12.2019)

The Petitioner was serving in the Bharat Coking Coal Limited. A show cause notice was issued to him on 24th June, 2017 on the allegation that, while h.....

Tags : Illegal Gratification, Dismissal, Legality



Cheque drawn and issued by a person to the complainant, in discharge of debt owed by another person to complainant, comes within purview of Section 138 of NI Act(09.12.2019)

In facts of present case, the trial court found the Petitioner guilty of the offence punishable under Section 138 of the Negotiable Instruments Act, 1.....

Tags : Conviction, Sentence, Legality



In a criminal case, remand is not to be ordered as a matter of course(17.12.2019)

Present appeals are directed against the judgment passed by the High Court whereby it allowed the appeal filed by the State, set aside the acquittal o.....

Tags : Conviction, Remand, Legality



Cenvat cannot be denied, when records are not held to be untrue or falsified(13.12.2019)

The brief facts of the case are that, the Appellant are engaged in manufacture of Alloy Steel Castings. They were issued show cause notices that, they.....

Tags : Cenvat credit, Fraudulent availment, Legality



No service tax liability accrues from pure sale un-associated with any service component(13.12.2019)

The Appellant is a manufacturer of pharmaceutical products as well as trader. Proportionate denial of CENVAT credits taken on trading which was consid.....

Tags : Demand, Confirmation, Legality



In order to satisfy requirement of an absence of criminal proceedings, an applicant would have to prove that, no criminal proceedings were pending in connection with seized firearms(02.12.2019)

In present case, on 25 June 2014, the South African Police Services (SAPS) seized certain firearms (the firearms) from the Respondents in terms of a s.....

Tags : Seized firearms, Retention, Legality



Minor variations between medical evidence and ocular evidence do not take away primacy of the latter(18.12.2019)

The State as Appellant assails the acquittal of the three Respondents by the High Court, reversing their conviction under Sections 302/149, 307/149, 1.....

Tags : Unlawful assembly, Acquittal, Legality



No person can be sent on deputation without his consent(19.12.2019)

The Petitioner joined the Respondent department as TGT (NM) in the year, 2006 and thereafter served in various places in the State. On 8th April, 2019.....

Tags : Deputation, Relieving order, Legality



Any change in law is to be applied prospectively only and cannot be applied retrospectively to detriment of Appellants(20.12.2019)

In facts of present case, Department has conducted stock taking of the unit of the Appellants, Eastern Silk Industries, an EOU unit. The Department al.....

Tags : Demand, Penalty, Legality



For determining future prospects, age of victim as on date of accident is to be taken as starting point for calculation(24.12.2019)

Present appeal has been filed under Section 173 of the Motor Vehicles Act, 1988 against a judgment of Tribunal in MACT case, passed in an application .....

Tags : Compensation, Quantum, Legality



An appellate Court can only intervene if Accused demonstrates, either express or implied, material error of fact or law(31.12.2019)

In present case, on 27 August 2019, the Appellant was sentenced in the Kalgoorlie Magistrates Court to a term of immediate imprisonment of 18 months f.....

Tags : Sentence, Quantum, Legality



High Court can invoke its powers under Section 482 of CrPC, if non-application of mind is revealed and no offence is made out(07.01.2020)

Present petition has been filed by original accused, challenging the order of issuance of process against him for the offence punishable under Section.....

Tags : Proceedings, Issuance, Legality



Duty demand consequent to denial of credit cannot be raised from an Input Service Distributor(02.01.2020)

The facts of the case in brief are that, the Appellant is engaged in the business of manufacture of coal tar products at various manufacturing units. .....

Tags : Demand, Penalty, Legality



In absence of evidence of harassment or cruelty on victim, charge of dowry death cannot be established(10.01.2020)

The appeal is directed against judgment passed by Second Additional Sessions Judge, in Session Trial wherein the said Court convicted the Appellant fo.....

Tags : Dowry death, Conviction, Legality



A party cannot approbate and re-approbate at the same time(13.01.2020)

The Appellant has preferred this appeal under Section 421 of Companies Act, 2013 against the order passed by National Company Law Tribunal vide which .....

Tags : Transfer, Direction, Legality



Mere failure to enclose a copy of Notification could not be a ground for denial of relief(23.01.2020)

The Appellant, during the year 1993 imported 96 tons of the chemical "Acetic Anhydride" under three Bills of Entry through the Inland Water Container .....

Tags : Import, Demand, Legality



Benefit extended under Customs Act waiving customs duty cannot be taken as waiver of sales tax under state and central laws(21.01.2020)

The admitted factual position in the present cases is that, after importing foreign made cigarettes, the Appellants stored the same in the customs bon.....

Tags : Sales tax, Levy, Legality



Request for change of the date of birth in service records at the fag end of service is not sustainable(05.02.2020)

The Appellants are before present Court assailing the order passed by the Division Bench of the High Court. Through the said order, the Division Bench.....

Tags : Service records, Change, Legality



A paper-cutter is a 'deadly weapon' to secure a conviction for committing robbery with an attempt to cause death(03.02.2020)

The Appellant has filed the present appeal impugning a judgment, whereby he was convicted for the offences punishable under Sections 392/397 of the In.....

Tags : Robbery, Conviction, Legality



Tenants do not have unlimited right to continue to enjoy tenancy in perpetuity(31.01.2020)

Petitioner has challenged an order under which he has been granted a period of seven days by the Assistant Commissioner of Agartala Municipal Corporat.....

Tags : Eviction, Relocation, Legality



There is no presumption that a decision taken by persons occupying high posts is valid(11.02.2020)

The Appellant was commissioned in the Mechanised Infantry of Indian Army on 13th June, 1981 and was subsequently transferred to the Corps of Intellige.....

Tags : Promotion, Non-empanelment, Legality



Complaint under Section 138 NI Act cannot be quashed when disputed question of facts are involved(10.02.2020)

Present appeals arise out of the impugned judgment passed by the High Court dismissing Criminal Miscellaneous Application thereby declining to quash t.....

Tags : FIR, Quashing of, Legality



A curfew enforced by electronic tagging, clocking in and clocking out, and arrest or imprisonment for breach was a “classic detention or confinement”(12.02.2020)

Present case is about the meaning of imprisonment at common law and whether it should, or should not, now be aligned with the concept of deprivation o.....

Tags : False imprisonment, Compensation, Legality



When accused secures acquittal, presumption of his innocence is further reinforced(17.02.2020)

Present is an appeal filed by the State impugning an order and judgment passed by the Chief Judicial Magistrate, acquitting accused of charges under S.....

Tags : Acquittal, Legality



For minor procedural lapse, substantial benefit cannot be denied(14.02.2020)

The Appellant is a manufacturer of dutiable goods-HDPE Pipes/LLDPE Pipes. PVC Moldings, fittings, etc. which are dutiable and also manufacturer of exe.....

Tags : Demand, Confirmation, Legality



Integrity of judicial officer must be of a higher order and even a single aberration is not permitted(27.02.2020)

Present writ petitions have been filed by two erstwhile judicial officers who were members of the judicial service in the State of Jharkhand and are d.....

Tags : Compulsory retirement, Public interest, Legality



Supervisory jurisdiction is not available to correct errors of facts or of law unless errors are manifest and apparent on face of proceedings(25.02.2020)

Present petition challenges the order passed by the Trial Court in Eviction Petition under Section 14 (1) (e) and 25(B) of the Delhi Rent Control Act,.....

Tags : Bonafide need, Eviction, Legality



Arbitral Tribunal is under a statutory duty to state reasons for its conclusion(20.02.2020)

In facts of present case, a tender was issued by Appellant for the work of detailed Design, Engineering, Financing, Procurement, Construction, Operati.....

Tags : Award, Payment, Direction, Legality



Certificate lost, stolen, mutilated, defaced or destroyed beyond recognition cannot be replaced by any post office(02.03.2020)

A Complaint was filed by the Respondent before the District Forum contending that, 88 Indira Vikas Patras ('IVP') of the denomination of Rs. 5000 each.....

Tags : Deficiency, Compensation, Legality



Inconsistencies and imperfections in evidence of prosecution witnesses cannot justify finding of no case to answer at law(03.03.2020)

In present case, on 7 August 2019, following a trial in the Magistrates Court, the Respondent was acquitted of one charge of obstructing a security of.....

Tags : Acquittal, Legality, New trial



Unless there is preference given to Crown debt by a statute, dues of a secured creditor have preference over Crown debts(06.03.2020)

In present case, the Appellant filed the Writ Petition in the High Court seeking a restraint order against the Tax Recovery Officer-Respondent No. 4 f.....

Tags : Attachment order, Enforcement, Legality



Cancellation of driving license for all classes or description of vehicles permanently is excessive(12.03.2020)

Petitioner impugns judgment whereby the appeal of the Petitioner impugning order on conviction has been dismissed, however the order on sentence has .....

Tags : Driving licence, Cancellation, Legality



A genuine arrangement cannot be disregarded when same results or operates to minimize Assessee’s tax liability(05.03.2020)

Present is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals), partly allowing the assessees’ appeal. Th.....

Tags : Assessment, Genuine arrangement, Legality



On mere suspicion, addition for unexplained Cash Credit cannot be made(05.03.2020)

In facts of present case, the assessee is son of Shri Madhukar Rathi. The assessee filed his return of income declaring total income of Rs.56,10,180. .....

Tags : Transaction, Genuineness, Additions, Legality



Every case must be approached on its own facts and it is only after a diligent examination of all the facts that, it can be decided whether an accused had a fair trial or not(12.03.2020)

Present is an appeal, with the special leave of present court, against a judgment of the High Court, which confirmed a sentence of life imprisonment i.....

Tags : Conviction, Fair trial, Legality



Demand For Additional Tax Can Be Made Only If Assessee Intended To Evade Tax(19.03.2020)

Present appeal has been filed by the Assessee challenging the Division Bench judgment of the High Court by which Civil Special Appeal filed by the Rev.....

Tags : Demand, Additional tax, Legality



When State action is not within competence of State Legislature, present Court has to strike down the action of State Legislature, which was beyond its legislative competence(19.03.2020)

In the present writ application, the challenge is to the vires of Section 9 (5) of the Jharkhand Value Added Tax Act, 2005, ('JVAT Act'), which was su.....

Tags : Trade discount, Provision, Legality



'Consumer' includes not only a person who has hired or availed of service but even a beneficiary of a service(17.03.2020)

In facts of present case, the Respondent obtained a Labour Beneficiary Identity Card on 29th December, 2011 under the Welfare Board from the Appellant.....

Tags : Scheme, Beneficiary, Direction, Legality



For framing of a charge against the accused, not only suspicion but grave suspicion that accused is likely to have committed the offence is required(19.03.2020)

Petitioner impugns order, whereby, the Trial Court has discharged Respondent No. 2 of all charges. Deceased - was married to son of Respondent No. 2. .....

Tags : Suspicion, Discharge, Legality



Provisions of IT Act are not applicable on mere reimbursement of business expenses of company(16.03.2020)

The assessee being resident individual was assessed for year under consideration under Section 143(3) of Income Tax Act, 1961 (IT Act)on 28th November.....

Tags : Expenditure, Additions, Legality



NCLT or NCLAT are not empowered under IBC, 2016 to reverse commercial decision of CoC(05.02.2019)

Appeals was against impugned order of NCLAT and High Court dismissing appeal filed by Appellant observing that, requirement of approval of resolution .....

Tags : Rejection, Resolution plan, Legality



Proprietor of a trade mark cannot enjoy monopoly over entire class of goods(26.07.2018)

In present case, the dispute pertains to the use of mark 'NANDHINI'. The Respondent herein, which is a Cooperative Federation of the Milk Producers of.....

Tags : Registration, Denial, Legality



Promoter is liable to pay interest to the complainant on failure to fulfil his obligation(28.02.2019)

A complaint was filed under section 31 of the Real Estate (Regulation and Development) Act, 2016 read with rule 28 of the Haryana Real Estate (Regulat.....

Tags : Delayed possession, Interest, Legality



No interest is payable, when clauses agreement bars arbitrators from granting interest(07.02.2019)

In present matter, the Appellant herein was awarded the contract under which it was to execute certain Works. Agreement in this behalf was signed on 1.....

Tags : Award, Interest, Legality



A former employee of a party to arbitration can be appointed as an arbitrator(03.01.2019)

Appellant-State issued a Letter of Acceptance to Respondent No. 1 for execution of a works contract for construction, operation and maintenance of Gur.....

Tags : Arbitrator, Appointment, Legality



Limitation period would commence only from date on which signed copy of award delivered to party making the application for setting it aside(27.03.2018)

Appellants have filed present appeals challenging the judgment of the High Court by which the High Court has held that challenge to the arbitral award.....

Tags : Arbitral award, Service, Legality



Arbitration proceedings and SARFAESI Act proceedings can go hand in hand for recovery of loans(07.12.2017)

In facts of present case, the Petitioners had availed loan from the Respondent for a sum of Rs. 3.35 crores. As a security for this loan, the Petition.....

Tags : Outstanding amount, Notice, Legality



While construing a contract of insurance, it is not permissible for a Court to substitute the terms of the contract(24.04.2020)

The present appeals arise from a judgment of the National Commission which in first appeal upheld the judgment of the State Commission. The SCDRC held.....

Tags : Insurance policy, Terms, Interpretation, Legality



In order to avoid spread of Covid-19 impact, confinement in Quarantine Centre would not amount to illegal detention(29.04.2020)

Present is a petition under Article 226 of the Constitution of India for issuance of writ in the nature of Habeas Corpus directing Respondents No.1 an.....

Tags : Covid-19, Impact, Quarantine, Legality



Assessee is not liable for tax on capital gain, when Assessee is neither a signatory to subsequent Sale Deed nor is recipient of any of sale consideration(29.04.2020)

In facts of the present case are that the Assessee, an individual, did not file any return of income for the relevant assessment year. The Assessing O.....

Tags : Capital gain, Levy, Legality



When schools are providing education online in view of present situation of COVID 19, parents could not be exempted from paying fees(24.04.2020)

The prayer clause in present writ petition is for issuance of an order or direction to the Respondents to further direct the schools, not to charge th.....

Tags : Tuition fees, Charging of, Legality



Bar under Order 23 Rule 3A of CPC to challenge a compromise decree in a separate suit applies to the stranger also(06.05.2020)

The question arises in the appeal for consideration is as to whether the decree passed on a compromise can be challenged by the stranger to the procee.....

Tags : Compromise decree, Bar, Legality



If appeal is presented by Assessee beyond extended statutory limitation period, delay cannot be condoned without sufficient cause(06.05.2020)

The Respondent is a registered dealer on the rolls of Assistant Commissioner of Commercial Taxes, Large Tax Payer Unit at Kakinada under the provision.....

Tags : Delay, Condonaton, Legality



A Court cannot interfere in the plausible view taken by the arbitrator which is supported by reasoning(11.05.2020)

In facts of present case, Appellant was awarded the work order dated 20th July, 1995 pursuant to a tender floated by the Respondent in 1994. The contr.....

Tags : Award, Quashing of, Legality



Transfer of Shares being an internal family realignment cannot be treated as Gift or Perquisites(12.05.2020)

The Assessee is an investment company. Return of income was electronically filed declaring total income of Rs. 2,75,836. During the course of assessme.....

Tags : Family arrangement, Additions, Legality



Power under Article 4(1) of the 1972 Order should be exercised by the Secretary of State personally(13.05.2020)

In present case, an interim custody order (ICO) was made in respect of the Appellant on 21 July 1973. The order was signed by a Minister of State in t.....

Tags : Detention, Lawful custody, Legality



SC: 'Patent Illegality' a Ground Available to Set Aside Domestic Arbitral Awards(25.05.2020)

SC has observed that an arbitral award can be set aside under Section 34 of the Arbitration and Conciliation Act, 1996 if it is patently illegal.

Tags : Supreme Court, Patent Illegality



Findings of fact cannot be re-opened and questioned under writ jurisdiction of the Court, the Court can only interfere in cases of no evidence(20.05.2020)

The present set of petitions challenges the orders passed by the learned Appellate Authority, Department of Food Supplies and Consumer Affairs, dismis.....

Tags : Fair Price Shop, Cancellation, Legality



Assessee has right to challenge inclusion of comparable, even if it clears the filters(18.05.2020)

By way of the present appeal under Section 260A of the Income Tax Act, 1961 ('the Act'), the Appellant (Revenue) assails the impugned order passed by .....

Tags : Comparables, Exclusion, Legality



Ground of patent illegality is available under the statute for setting aside a domestic award, if decision of arbitrator is perverse(22.05.2020)

In the facts of present case, learned sole arbitrator has passed the arbitral award dated 29th March, 2016 in respect of Package-I holding. Similar De.....

Tags : Award, Patent illegality, Arbitrator



Mandatory pre-deposit is required to be deposited before Tribunal within 30 days for further benefits(26.05.2020)

Challenge in present appeal is to the order passed by learned Single Judge disposing off the petition granting 30 day's time to the appellant/petition.....

Tags : Pre-deposit, Direction, Legality



A condition for clearance of dues cannot be termed as unreasonable or arbitrary(01.06.2020)

The Respondent is an auction-purchaser of a unit owned by SB Beverages Private Limited, which failed to pay its dues, resulting in the auction by Synd.....

Tags : Demand, Quashing, Legality



Power under Section 482 of CrPC cannot be exercised where the allegations are required to be proved in Court of law(01.06.2020)

The Respondent/complainant filed a complaint under Section 14 and 14 (a) read with Para 76 (D) and Para 78 (3) of the Employees Provident Fund Scheme,.....

Tags : Revisional challenge, Bar, Legality



Refund claim cannot be rejected merely because service provider has not mentioned registration number in invoices(04.06.2020)

The brief facts of the case are that, the Appellant is a merchant exporters engaged in the business of export of goods. The Appellant originally filed.....

Tags : Refund, Denial, Legality



High Court cannot interfere with finding of fact in revisional jurisdiction unless there is perversity or misappreciation of evidence(08.06.2020)

In the facts of present case, the Appellant is the tenant of two shop rooms-one on the ground floor and the other on the first floor. The tenant is do.....

Tags : Eviction, Revisional jurisdiction, Legality



When the inventory is prepared by an officer not authorised under the Abkari Act, it cannot be acted upon by the court and cannot be treated as primary evidence(09.06.2020)

The prosecution case is that, on 6th July, 2007, PW1 Excise Inspector found the Petitioner having in his possession a can containing 2½ litres of arra.....

Tags : Conviction, Sentence, Legality



A proceeding under the Public Land Encroachment Act can be initiated only if land in question is a public land(08.06.2020)

In instant case, the Circle Officer, exercising his jurisdiction as Collector, within the meaning of the provisions of the Bihar Public Land Encroachm.....

Tags : Removal, Encroachment, Legality



Grant of exclusive right to use the “know-how” would not fall in definition of Intellectual Property Right (IPR) for levying tax under Section 65(105)(zzr) of the Finance Act(08.06.2020)

Present Appeal has been filed to assail the order passed by the Commissioner to the extent it confirms the demand made under “intellectual property ri.....

Tags : Demand, Confirmation, Legality



If insured continues to remain the owner view of the statutory provisions of the Motor Vehicles Act, 1988, Insurer cannot evade its liability in case of an accident(18.06.2020)

In facts of present case, the Appellant was the owner of Ashok Leyland Truck which was covered by a Policy of Insurance issued by the Insurer effectiv.....

Tags : Claim, Repudiation, Legality



Transfer is an exigency of service and it is not in the domain of the Court to interfere with a transfer order unless it is malafide(17.06.2020)

Petitioner is a regular employee of Air India and was working in 2017 as a Senior Assistant General Manager (Commercial). Vide order dated 28.06.2017.....

Tags : Tenure, Reposting, Legality



Before entertaining a writ petition and passing any interim orders, Court must carefully weigh conflicting public interests(24.06.2020)

The present appeals are directed against the interim order passed by the High Court whereby in an intra-court appeal, the High Court passed an order o.....

Tags : Public interest, Interim order, Legality



Matters which come purely under the realm of a contract between two parties are not amenable to writ jurisdiction(22.06.2020)

The Appellants/Petitioners are aggrieved by the judgment passed by the learned Single Judge dismissing a writ petition filed by them praying for issua.....

Tags : Alleged misconduct, Termination, Legality



Person charged for higher offence can be punished for lower offence(22.06.2020)

The instant appeal has been preferred by the Accused-Appellant against the judgment passed by learned Additional Sessions Judge under Sections 451, 32.....

Tags : Conviction, Sentence, Legality



In case of reinstatement, payment of back wages is not a matter of right(29.06.2020)

Present are two petitions arising out of the impugned award passed by the Presiding Officer, Labour Court by which the Workman was reinstated into ser.....

Tags : Past conduct, Reinstatement, Legality



Domestic transactions with an Associate Enterprise (AE) would not constitute “Specific Domestic Transactions” for the purpose of Section 92BA of IT Act(29.06.2020)

The captioned appeal has been filed at the instance of the Assessee against the order of the Principal Commissioner of Income Tax, (‘Pr.CIT’), arising.....

Tags : Assessment, Revisional order, Legality



If the special statute provides a different procedure, the provisions of the Cr. PC would not apply to the extent of inconsistency(07.07.2020)

By means of present petition filed under Section 397/401 read with Section 482 of Code of Criminal Procedure, 1973 (CrPC), the order taking cognizance.....

Tags : Dishonour, Cheque, Cognizance, Legality



Litigants cannot directly approach High Court by overlooking jurisdiction of Central Administrative Tribunal(13.07.2020)

The legal controversy that arises for consideration is the maintainability of the present petition before present Court. Petitioner successfully quali.....

Tags : Appointment, Legality, Jurisdiction



Clandestine removal has to be established beyond doubt by adducing strong, sufficient and positive evidence and burden of proving the same is on Department(13.07.2020)

In facts of present case, the Appellant was issued a show cause notice proposing the recovery of excise duty amounting to Rs. 7,61,199 alongwith the d.....

Tags : Demand, Confirmation, Legality



Guidelines cannot be read as mandatory Rules to be adhered to in all circumstances or to take away all discretionary powers of transfer from the competent authorities(21.07.2020)

Present petition has been filed by the Petitioner, who is employed as a Sub-Inspector in CISF, presently at NLC, Barsingsar, Bikaner, for issuance of .....

Tags : Discretionary powers, Transfer, Legality



Court may allow an appeal against sentence if, in its opinion, a different sentence should have been imposed(27.07.2020)

Present is an appeal against sentence. The Appellant was charged on indictment with two counts: (a) On 1 March 2018, at Margaret River, the Appellant.....

Tags : Conviction, Sentence, Legality



Where Assessing Officer has accepted a particular contention/issue without any enquiry or evidence, the order is erroneous(03.08.2020)

Present appeal preferred by the Assessee emanates from the order of the learned principal Commissioner of Income Tax-1, for the assessment year 2014-1.....

Tags : Revisionary jurisdiction, Erroneous, Legality



At the time of registration, authority must satisfy that, the objects are charitable in nature and activities being carried out are genuine(31.07.2020)

Present appeals preferred by the Assessee are against the separate orders of Commissioner of Income-tax (CIT) denying registration under Section 12AA .....

Tags : Registration, Denial, Legality



Period of limitation for initiation of CIRP under Section 7 of the IBC is three years from the date when right to apply accrues(14.08.2020)

Present appeal under Section 62 of the Insolvency and Bankruptcy Code, 2016 (IBC) is directed against the judgment and order passed by the National Co.....

Tags : Commencement, CIRP, Legality



Leave to appeal can only be granted by present Court, if failure to make a conviction order amounts to a miscarriage of justice(07.08.2020)

The Appellant seeks leave to appeal against sentence. On 8 November 2019, following a plea of guilty, the Appellant was convicted for attempting to co.....

Tags : Conviction, Fine, Legality



If Assessee has reasonable cause for non-filing of Income Tax Return, penalty is unsustainable(10.08.2020)

Present two appeals arise out of the orders passed by CIT(A), confirming penalty imposed under Section 271F of the Income-tax Act, 1961 ( IT Act) in r.....

Tags : Penalty, Imposition, Legality



Pleas of unsoundness of mind or mitigating circumstances like juvenility of age ought to be raised during trial itself(19.08.2020)

The present criminal appeal is at the instance of Accused-Appellant who impugns the judgment of the High Court whereby his appeal against a judgment o.....

Tags : Conviction, Evidence, Legality



Draft order framed under Section 144C(1) of the IT Act in the name of a non-existent company is void ab initio(17.08.2020)

Present appeal by the Assessee is preferred against the order framed under Section 143(3) read with Section 144C(5) of the Income-tax Act, 1961 [IT Ac.....

Tags : Draft assessment, Disallowance, Legality



Where delinquent chooses not to participate in proceedings in spite of opportunity being granted, he is estopped from raising the plea of non-compliance of the principles of natural justice(21.08.2020)

The Petitioner has assailed the order whereby the District & Sessions Judge, has dismissed the Petitioner from service with effect from 1st June, 2002.....

Tags : Punishment, Dismissal, Legality



Competent authority being a creature of the statute cannot act beyond its statutory jurisdiction(02.09.2020)

The Appellant is aggrieved by the order of the High Court affirming the demand by Respondent No. 1 for Rs. 51,97,196 plus interest, penalty and recove.....

Tags : Demand, Confirmation, Legality



When there are definite evidence proving an incident and eye­witness account prove the role of accused, absence of motive does not affect the prosecution case(09.09.2020)

The original accused has preferred the present appeal dissatisfied with the impugned judgment and order passed by the High Court by which the High Cou.....

Tags : Conviction, Sentence, Legality



IBC is not a substitute to a recovery forum and whenever there is existence of real dispute, the IBC provisions cannot be invoked(04.09.2020)

The present appeal has been preferred by Kuntal Construction Pvt. Ltd. ('Operational Creditor') under Section 61 of the Insolvency & Bankruptcy Code 2.....

Tags : CIRP, Initiation, Legality



Interest can be capitalized only in respect of capital assets purchased out of borrowed funds(04.09.2020)

The revenue has filed present appeal challenging the decision rendered by Learned CIT(A) in respect of disallowance of interest expenditure made by th.....

Tags : Interest, Disallowance, Legality



False answers offered by Accused in examination under Section 313 of CrPC can be used against him(15.09.2020)

Present appeal is filed by the sole Accused aggrieved by the judgment of conviction and further order of sentencing the Appellant, passed by the High .....

Tags : Conviction, Sentence, Legality



Right to form association or union is subject to reasonable restriction in the interest of sovereignty or integrity of India, public order and morality(14.09.2020)

The Plaintiff is the Nuclear Power Corporation of India Limited located within the campus of Madras Atomic Power Station at Kalpakkam. It is a Governm.....

Tags : Agitation, Injunction, Legality



Mere suspicion could not be a ground to invoke jurisdiction under Section 263 of IT Act(11.09.2020)

By way of present appeal, the Assessee contest correctness of revisional jurisdiction under Section 263 of Income Tax Act, 1961 (IT Act) as exercised .....

Tags : Suspicion, Jurisdiction, Legality



Burden is upon the Assessee to prove identity of the creditor, creditworthiness of the creditors and genuineness of the transaction(23.09.2020)

The Assessee is a company and filed return of income showing loss of Rs.35,53,560. The Assessing Officer, (AO) noted that, in assessment year under ap.....

Tags : Genuineness, Transaction, Deletion, Legality



Financier remains owner of goods which are subject of Hire Purchase Agreement until hirer pays all instalments(01.10.2020)

Present appeal is against an order passed by the National Commission, dismissing Revision Petition, filed by the Appellant [the Financier], under Sect.....

Tags : Compensation, Direction, Legality



Case of abetment made out only if accused instigates a person either by act of omission or commission(01.10.2020)

Present Appeal challenges the judgment and order of the High Court whereunder, the Criminal Appeal of the convicted Appellant was dismissed and the ju.....

Tags : Abetment, Conviction, Legality



Commission is not empowered to enquire into any complaint not falling within its jurisdiction(28.09.2020)

The Petitioner prayed for issuance of writ of mandamus declaring the impugned order passed by Respondent No. 's 1 and 2 as null and void, as the same .....

Tags : Complaint, Jurisdiction, Legality



Mere inclusion of candidate in a selection list does not confer upon them a vested right to appointment(07.10.2020)

In facts of present case, on 27 January 2013, a notice was published in the newspapers for filling up 523 vacancies for the post of ‘Constable (Execut.....

Tags : Appointment, Direction, Legality



Revision proceedings shall lie if the assessment order is erroneous and prejudicial to the interests of revenue(09.10.2020)

The assessee has filed present appeal challenging the revision order passed by Learned Principal Commissioner of Income Tax, New Delhi under Section 2.....

Tags : Assessment, Revision proceedings, Legality



Prescription of qualification for a post is a matter of recruitment policy, judicial review cannot expand upon the ambit of prescribed qualifications to decide equivalence thereof(13.10.2020)

Present two Letters Patent Appeals arise from the judgment and order passed in writ petition, whereby the learned Writ Court, while holding that the c.....

Tags : Appointment, Direction, Legality



Cancellation of the written examination by the Selection Committee is an administrative decision and the Court should not ordinarily interfere(13.10.2020)

Petitioners have approached this Court praying to declare cancellation of entire selection for the post of Forest Guard in the absence of any material.....

Tags : Written examination, Cancellation, Legality



“Right to sue" accrues when a default occurs and if the default has occurred over three years prior to the date of filing of the Application, the Application would be barred(14.10.2020)

Present Appeal emanates from the Impugned Order passed by the Adjudicating Authority, whereby the Adjudicating Authority has admitted the Application .....

Tags : Initiation, CIRP, Legality



When Circulars are issued by the DGCA to ensure public safety, the right to life guaranteed by the Constitution is not violated as same is subject to restrictions(16.10.2020)

Present writ petitions have been filed by the respective Petitioners challenging the Breath Analyzer examination of the personnel engaged in Aircraft .....

Tags : Fundamental rights, Circular, Legality



Fixing Minimum Support Price is a policy decision which cannot be interfered with by the Court, unless arbitrary(19.10.2020)

Petitioner prayed for issuance of writ in the nature of writ of mandamus directing the Respondents to henceforth immediately and expeditiously procure.....

Tags : MSP, Fixation, Legality



Mere deficiencies in investigation can't be basis for concluding bias by Investigating Officer(26.10.2020)

Present Criminal Appeals have been preferred against a common judgment of the High Court by which the appellants’ acquittal under Section 20 of the Na.....

Tags : Acquittal, Reversal, Legality



Evidence of attorney is acceptable, where the affairs of a party are looked after by an attorney or a close family member(26.10.2020)

Present civil revision petition has been preferred by the Petitioner-tenant against the orders passed by the Authorities below ordering his ejectment .....

Tags : Ejectment, Deposition, Legality



A candidate suppressing the material information or giving false information cannot claim right to continuance in service(03.11.2020)

The employer – Punjab National Bank has preferred the present appeal against impugned judgment passed by the High Court by which the High Court has di.....

Tags : Appointment, Direction, Legality



If the delay is properly explained and no third party rights are being affected, the writ court under Article 226 of the Constitution may condone the delay(06.11.2020)

The Appellant is aggrieved by indefinite order of blacklisting. The High Court dismissed the writ petition in limine, only on the ground of delay, as .....

Tags : Blacklisting order, Legality, Delay, Condonation



If the invoice issued by manufacturer contains details of Assessee as consignee, they are entitled to Cenvat credit even if the buyer is unregistered(09.11.2020)

The facts of the case in brief are that, the Appellant is engaged in the manufacture of Pully, Belt Conveyor, parts and components of Conveyor System......

Tags : Demand, Confirmation, Legality



Default bail granted erroneously can be cancelled by high court under Section 439(2) of Cr.PC(20.11.2020)

Present appeals have been filed against the common judgment of the High Court in Criminal Petition filed by the Respondent before the High Court. By t.....

Tags : Bail, Cancellation, Legality



When assessee proves business/commercial expediency, disallowance under Section 40A(3) of IT Act is unwarranted(18.11.2020)

The assessee is a partnership firm engaged in the business of manufacturing and fabrication of machine components. The assessment under Section 143(3).....

Tags : Disallowance, Additions, Legality



Commissioner has administrative power to revoke a licence where a licence holder has not supplied certain information(20.11.2020)

In present matter, on 4 October 2018, the Commissioner of Police, through his delegate, revoked the Appellant's firearm licence pursuant to Section 20.....

Tags : Licence, Revocation, Legality



If transaction of payment of rent is not found bogus then disallowance of expenditure under Section 40A(2)(b) of IT Act is not warranted(27.11.2020)

The assessee filed its return of income for the assessment year under consideration under Section 139(1) of the Income Tax Act, 1961 declaring total i.....

Tags : Assessment, Disallowance, Legality



No additions could be based merely on doubts, conjectures or surmises(03.12.2020)

The assessee being resident corporate assessee is stated to be engaged in civil construction. It was assessed for year under consideration under Secti.....

Tags : Assessment, Additions, Legality



Admissions to Medical Colleges cannot be permitted to be made beyond the sanctioned annual intake capacity of a medical college(07.12.2020)

The Respondent no. 1 had applied for postgraduate course in surgery at the Respondent no. 2 after securing a rank in National Eligibility cum Entrance.....

Tags : Direction, Admission, Legality



The revised return of income filed within the prescribed time limit replaces the original return of income(08.12.2020)

The assessee has filed present appeal challenging the order passed by learned Commissioner Of Income Tax (CIT(A)). The assessee is challenging the dis.....

Tags : Assessment, Disallowance, Legality



Petition under Section 482 of CrPC filed by a person unconnected with proceedings cannot be ordinarily entertained by High Court(16.12.2020)

Present appeal has been filed questioning the order passed by the High Court in application under Section 482 of Code of Criminal Procedure, 1973 (CrP.....

Tags : Third party, Locus standi, Legality



Delhi HC: No Legality Attached to Fatwa; Not Binding(24.12.2020)

Delhi High Court has held that there cannot be any legality or validity attached to a fatwa, especially in respect of ownership of immovable property,.....

Tags : Delhi High Court, Legality of Fatwa



Burden is on the person who seeks an amendment after commencement of the trial to show that, inspite of due diligence, the amendment could not have been sought earlier(21.12.2020)

In present case, the suit is instituted for granting a decree of declaration that, the Plaintiff has got absolute title, ownership and possession over.....

Tags : Plaint, Amendment, Legality



Levy of additional costs for carry bags at payment counter without prominent prior notice is unfair trade practice(22.12.2020)

The short point involved in present case is relating to charging additional cost for carry bags, to carry the goods purchased by the Complainant, has .....

Tags : Carry bags, Additional cost, Legality



Section 8 of the Criminal Code is applicable only when two or more persons forms common intention to prosecute a criminal offence(24.12.2020)

On 14 February 2020, the Appellant was convicted after trial of one count of animal cruelty contrary to Section 19(1) of the Animal Welfare Act, 2002 .....

Tags : Animal cruelty, Conviction, Legality



Preventive detention is an exception to the general rule and it has to be resorted to only in exceptional circumstances(31.12.2020)

Through the medium of instant petition, the Petitioner has challenged the order of detention passed by Respondent No.2 ('Detaining Authority'), whereb.....

Tags : Detention, Proceedings, Legality



'Just compensation' has to be determined on basis of fairness, reasonableness and equitability(24.12.2020)

Impugned in present Appeal is Award passed by Motor Accident Claims Tribunal ("Tribunal") on a Claim Petition directing Appellant Insurance Company to.....

Tags : Compensation, Quantum, Legality



Consent of minor is of no defence to charge of kidnapping(12.01.2021)

The Appellant impugns the judgment pronounced by the High Court by which his conviction under Section 376 of the Indian Penal Code, 1860 (IPC) was ove.....

Tags : Conviction, Sentence, Legality



Ownership of goods is immaterial for the purpose of fixing duty liability(13.01.2021)

Present Appeal has been filed against confirmation of demand of Central excise, Interest and Imposition of Penalty. Learned Counsel for the Appellant .....

Tags : Demand, Confirmation, Legality



For offences of dealing or trafficking in dangerous drugs, the major sentencing considerations are general and personal deterrence(14.01.2021)

The Appellant was charged on indictment in the District Court on basis that, he had in his possession a prohibited drug, namely methylamphetamine, wit.....

Tags : Quantum, Sentence, Legality



Tender Evaluation Committee can reject the bid, if there is a clear non-compliance of a mandatory condition(19.01.2021)

The Petitioner has preferred the present writ petition seeking for Issuance of a writ thereby quashing the impugned order/decision dated 3rd April, 20.....

Tags : Bid, Rejection, Legality



Expenditure incurred towards membership fee paid by company is allowable as revenue expenditure(19.01.2021)

Present appeal filed by the assessee is directed against the order passed by the Learned Commissioner of Income Tax [CIT(A)]. The only effective groun.....

Tags : Assessment, Additions, Legality



If an assessee invests full consideration from sale of original asset for purchasing or constructing another residential house, then assessee is entitled for 100% exemption from capital gain tax(18.01.2021)

Present appeal filed by the Revenue is directed against order of the learned Commissioner of Income Tax (Appeals). The learned CIT(A) held that, asses.....

Tags : Assessment, Exemption, Legality



A person who unlawfully omits or refuses to do any act which it is the person's duty to do under Section 444A of the Criminal Code is guilty of a crime and is liable to imprisonment(28.01.2021)

Present is an appeal against sentence. The Appellant was convicted after trial on basis of being a person who had charge of an ignition source and unl.....

Tags : Conviction, Sentence, Legality



Blank cheque leaf would attract presumption under Section 139 of the Negotiable Instruments Act, 1881, when signatures are admitted by the Accused(10.02.2021)

Appellant No. 1 and its managing partner(Appellant No. 2) are in appeal challenging the judgment passed by the High Court, whereby the order of acquit.....

Tags : Cheque bounce, Conviction, Legality



When cause of provocation was sudden, without premeditation, case falls under Exception 4 of Section 300 of IPC(09.02.2021)

The challenge in the present appeal is to an order passed by the High Court whereby an appeal against the judgment of conviction and the order of sent.....

Tags : Conviction, Sentence, Legality



If the disciplinary authority accepts the findings recorded by the Enquiry Officer and passes an order, no detailed reasons are required to be recorded in the order imposing punishment(08.02.2021)

Issue in present case is relating to confirmation of the order of compulsory retirement in disciplinary proceedings initiated against the Appellant. L.....

Tags : Disciplinary proceedings, Punishment, Legality



Wrong availing of input tax credit exceeding Rs. 5 crores is a cognizable and non-bailable offence(08.02.2021)

The Petitioner has approached present Court claiming that, his arrest under the provisions of the Central Goods and Services Tax Act, 2017 ("the CGST .....

Tags : Arrest, Authorization, Legality



The degree of similarity of the goods should be considered in relation to the degree of similarity of the marks(29.01.2021)

The Respondent, Apple Inc. (‘Apple’) applied to register its IWATCH trade mark. The Appellant, Swatch AG (Swatch SA) (‘Swatch’), opposed these applica.....

Tags : Trademark, Registration, Legality



Entire waiver of pre-deposit for filing appeal before DRAT under Section 21 of the Recovery of Debts and Bankruptcy Act, 1993 is impermissible(16.02.2021)

The Appellant is before present Court assailing the order whereby the High Court has permitted Respondents No. 1 and 2 to prosecute the appeal before .....

Tags : Pre-deposit, Waiver, Legality



If the falsity, forgery, fabrication of documents is pleaded then a proper issue in respect thereof needs to be framed(16.02.2021)

Present is a petition filed under Article 227 of the Constitution of India 1950, by the Original Defendant in Civil Suit assailing the order passed by.....

Tags : Additional issue, Framing of, Legality



Where the value declared in the return of income has been accepted by the Assessing officer, there cannot be any basis for levy of penalty for concealment of income(15.02.2021)

Present is an appeal filed by the assessee against the order of Learned CIT(A). The only effective ground of appeal relates to levy of penalty under S.....

Tags : Penalty, Levy, Legality



The severity of a sentence imposed on an individual count generally falls to be assessed in light of the sentences imposed in respect of the other counts(12.02.2021)

Present is an appeal against sentence. The Appellant was convicted, on his pleas of guilty, of eight counts in an indictment. Six of the convictions w.....

Tags : Sentence, Quantum, Legality



Using any thrasher affixed to the vehicle, will be treated as use of the vehicle (tractor) and as tractor was insured, insurance company is liable to pay compensation(01.03.2021)

This Misc. Appeal under Section 173(1) of Motor Vehicles Act, 1988 has been preferred by the Appellant-Insurance Company, assailing the Award passed b.....

Tags : Award, Compensation, Legality



Concealment involves penal action; it has to be proved as a conscious act(05.03.2021)

Furnishing of inaccurate particulars of income cannot attract the provisions of penalty under Section 271 (1)(c) of IT Act

The present appeal.....

Tags : Penalty, Deletion, Legality



Statement of the accused recorded under Section 313 of CrPC is not a substantive evidence of defence to rebut the presumption under Section 139 of the NI Act(09.03.2021)

The Appellant is aggrieved by the judgment passed by the High Court holding the Appellant guilty of offence under Section 138 of the Negotiable Instru.....

Tags : Cheque bounce, Conviction, Legality



No penalty shall be imposable on the persons or the assessee, if he proves that there was a reasonable cause for failure referred in Section 271 D of IT Act, 1961(10.03.2021)

In facts of present case, the assessee filed return of income declaring income of Rs. 2,30,000 plus agricultural income of Rs. 1,10,000 was filed on 3.....

Tags : Penalty, Levy, Legality



As long as age requirements are imposed for reasons that bear rational scrutiny, then requirements are not arbitrary(19.03.2021)

Present Appeal was against impugned order of the High Court, which declared the policy of the South African Navy (the Navy) to be invalid. The policy .....

Tags : Recruitment, Criteria, Legality



Madras High Court to Decide on Legality of Permission to Use Reserved Symbol(26.03.2021)

Madras High Court has said the legality of one political party permitting candidates of another party to contest in its reserved symbol can be decided.....

Tags : Madras High Court, Legality of Permission to Use Reserved Symbol



Power of an appellate Court to interfere with a sentence imposed by a lower Court is limited and can be exercised in cases of material irregularity(24.03.2021)

The issue before present Court is whether the increased sentences imposed by the high Court were appropriate. On 12 October 2017, the Appellants, Mess.....

Tags : Sentence, Quantum, Legality



Process of reassessment cannot be triggered on a mere suspicion(26.03.2021)

Present writ petition is directed against notice dated 31st March, 2018, issued under Section 148 of the Income Tax Act, 1961 (IT Act) and the sanctio.....

Tags : Notice, Issuance, Legality



Scope of judicial review in contractual matters is very limited and except in cases of arbitrariness, mala fides, etc., interference is uncalled for(29.03.2021)

The order of Government revoking the award of contract to the Petitioner is under challenge in present Writ Petition. The Petitioner has sought for a .....

Tags : Tender, Conditions, Legality



Power to award fixed term sentences without remission is available only with the High Court and Supreme Court(01.04.2021)

Present appeal has been filed under Section 374 of the Code of Criminal Procedure, 1973 (CrPC) by the convict Appellant against the judgment of senten.....

Tags : Conviction, Sentence, Legality



Mere suppression of facts is not sufficient to invoke extended period; there should be some positive Act on part of noticee to evade payment of duty(06.04.2021)

The Appellants, M/s. Bharti Airtel Ltd., are providers of taxable service under the category of Telephone/Telecommunications Services; an audit conduc.....

Tags : Extended period, Invocation, Legality



When Joint Commissioner recorded satisfaction in a mechanical manner to accord sanction for issuing notice under section 148 of IT Act, reopening of assessment was invalid(16.04.2021)

The assessee is a private limited company and filed its return of income, declaring income of Rs.42,396. In present case, information was received fro.....

Tags : Additions, Assessment, Legality



When land is agricultural land, no tax is payable, when the compensation/enhanced compensation is received by assessee(16.04.2021)

The assessee is agriculturist, his land was acquired by the Government and he received total compensation of Rs. 2,56,29,932 from land acquisition off.....

Tags : Assessment, Additions, Legality



Where the police fails in its duty to register and investigate a cognizable offence, the aggrieved person may file a complaint before concerned Magistrate(19.04.2021)

The present petition has been preferred under Article 227 of the Constitution of India, 1950 read with Section 482 of Code of Criminal Procedure, 1973.....

Tags : FIR, Cognizance, Legality



If there is a legal dispute which involved interpretation of law, mala-fide intention with intent to evade payment of service tax cannot be attributed to the assessee(19.04.2021)

The brief facts of the case are that, the Appellants were engaged in supply of manpower to various industrial organizations as per the arrangements wi.....

Tags : Demand, Confirmation, Legality



If loan or advance is given by Company to a shareholder for further consideration which is beneficial to the Company, such advance or loan cannot be said to be deemed dividend(23.04.2021)

Present appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals). The grounds raised by the assessee.....

Tags : Assessment, Additions, Legality



CIT(A) is obligated to state points for determination in appeal before him, the decision thereon and the reasons for determination(22.04.2021)

The assessment in the case of the assessee was framed by Assessing Officer (AO) under Section 143(3) read with Section 144 of the Income Tax Act, 1961.....

Tags : Assessment, Additions, Legality



Deduction under Section 80-IA of IT Act is not restricted to 'Business Income' only(28.04.2021)

By an order of assessment, the Assessing Officer restricted the eligible deduction under Section 80-IA of the Income Tax Act, 1961 (IT Act) to the ext.....

Tags : Eligible deduction, Entitlement, Legality



Mere suspicion without any evidence on record could not be the basis for making an addition to income under Section 69 of IT Act(30.04.2021)

The instant appeal filed by the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals) arising out of the order pass.....

Tags : Assessment, Additions, Legality



Unless proper grounds exist for the investigation of the affairs of the Company, investigation ought not to be lightly undertaken(26.04.2021)

Present Appeal emanates from the Order passed by the National Company Law Tribunal, in Company Petition, whereby the NCLT directed that, the Bank Acco.....

Tags : Proper grounds, Investigation, Legality



Any material collected at the back of the assessee cannot be read in evidence against the assessee(13.05.2021)

Present appeal by Assessee has been directed against the Order of the Learned Commissioner of Income Tax CIT(A) challenging the reopening of the asses.....

Tags : Assessment, Additions, Legality



Once a resolution plan is duly approved by Adjudicating Authority under Section 31 of IBC, the claims shall stand frozen and will be binding on Corporate Debtor and its employees(12.05.2021)

Present Appeal emanates from the Order, passed by the National Company Law Tribunal, whereby the Adjudicating Authority/NCLT approved the Resolution P.....

Tags : Resolution Plan, Approval, Legality



Karnataka HC Issues Notice in PIL Questioning Legality of Appointment of Minor(03.06.2021)

Karnataka High Court has issued notices to the State and Central governments on a Public Interest Litigation petition questioning the legality of appo.....

Tags : Karnataka High Court, Legality of Appointment of Minor



In the absence of any new tangible material, the case could not be reopened on mere change of opinion(01.06.2021)

The material facts are that, the assessee being resident corporate assessee stated to be engaged in power generation, real estate, securities etc. was.....

Tags : Escapement, Income Reassessment, Legality



Arrest, without a warrant is permitted, where an arresting officer held a reasonable suspicion that, a dangerous wound had been inflicted(04.06.2021)

The appeal arose from the dismissal of the appellants’ claim for wrongful and unlawful arrest in the Eastern Cape Division of the High Court, Mthatha......

Tags : Arrest, Detention, Legality



To fault a decision of the employer, there must be a case of either perversity in the decision or a colourable exercise on part of employer(08.06.2021)

The Petitioner challenges the impugned award of contract to Respondent Nos. 4 and 5 by denying opportunity to the Petitioner. It is, submitted that th.....

Tags : Tender, Award, Legality



Once Superior Officer approves closure, It is not open for officer inferior in rank to direct re-investigation of case(04.06.2021)

Through the instant petition, the Petitioner has challenged order issued by the Superintendent of Police, /Respondent No.3 whereby the said Respondent.....

Tags : FIR, Reinvestigation, Legality



Mere fact that, Petitioners did not pay the money to complainant does not amount to criminal breach of trust(07.06.2021)

The present Criminal Original Petition is filed under Section 482 of Code of Criminal Procedure, 1973 (CrPC), to call for the records relating to the .....

Tags : Misappropriation, Prosecution, Legality



No penalty could be levied on an assessee for a mere technical venial breach(11.06.2021)

Present appeal arises out of the order by the learned Commissioner of Income Tax (Appeals), in the matter of imposition of penalty under Section 272A(.....

Tags : Penalty, Imposition, Legality



Amount of investment which yielded exempt income alone should be taken into consideration for purpose of arriving at average value of investment(08.06.2021)

In facts of present case, the Appellant is a Company incorporated under the Companies Act, 1956 and engaged in the business of investment in shares an.....

Tags : Assessment, Disallowance, Legality



When bail is granted, an appellate Court must be very slow to interfere(14.06.2021)

The present petition under Section 482 of Code of Criminal Procedure, 1973 (CrPC) is directed against the order whereby the learned Metropolitan Magis.....

Tags : Bail, Grant, Legality



Mere fact that landlords own an another residential house within the city limit does not prohibit landlords to claim eviction of an independent house for their own use and occupation(18.06.2021)

Present Petition has been filed under Order 25 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 is against the order passed by trial Cou.....

Tags : Eviction, Bonafide need, Legality



Unless the declaration filed by a manufacturer is found to be untrue or false, no demand for additional duty can be raised(17.06.2021)

The issue in present appeal is whether demand for differential duty can be raised on assumptions and presumptions under the Chewing and Unmanufactured.....

Tags : Demand, Differential duty, Legality



An importer is entitled to avail cenvat credit on inputs, if the importer is registered in terms of the provisions of Central Excise Rules(17.06.2021)

The issue in present appeal is whether the Appellant have rightly taken credit of service tax on port charges etc. in the facts that they had purchase.....

Tags : Cenvat credit, Penalty, Legality



Prosecution of a remedy before the Consumer Forum is a valid ground to invoke and apply the provisions of Section 14 of Limitation Act(23.06.2021)

The present appeal challenges the concurrent findings rendered by the Courts below, holding that Section 14 of the Limitation Act, 1963 was not applic.....

Tags : Specific performance, time barred, Legality



When the loans are given to Nominal Members and relevant State Act includes, 'Nominal Member' under purview of 'Member', benefit under Section 80P(2)(a)(i) of IT Act cannot be denied(21.06.2021)

The assessee is a Co-operative society registered under the Maharashtra Co-operative Societies Act, 1960 ('the Maharashtra Act'). It is engaged in pro.....

Tags : Deduction, Denial, Legality



Terms of invitation to tender cannot be open to judicial scrutiny because it is in the realm of contract(28.06.2021)

Present Petition under Article 226 of the Constitution of India takes exception to the tender conditions in the Notice inviting tender dated November .....

Tags : Contract, Extension, Legality



Unexplained delay in filing application cannot be condoned(01.07.2021)

The pertinent issue in present appeal is whether condonation ought to have been granted to the Respondent, for its failure to serve on the Appellant, .....

Tags : Condonation, Grant, Legality



Unless the fees is for provision of information/data, the arrangement cannot fall under OIDAR for levy of service tax(05.07.2021)

Appeals have been filed to assail the order by which the two show cause notices have been adjudicated upon and service tax amounting to Rs. 2,02,31,14.....

Tags : Demand, Confirmation, Legality



Karnataka HC Rejects PIL Questioning Legality of Pension Paid to SECs(15.07.2021)

Karnataka High Court has rejected a Public Interest Litigation petition questioning the legality of payment of pension to the State Information Commis.....

Tags : Karnataka High Court, Legality of Pension Paid to SECs



Past history of assessee is a proper and reasonable guideline for estimation of income after rejection of books of account(15.07.2021)

The only issue arises in this appeal of the assessee is regarding addition made by Assessing Officer by applying net profit rate of 7% as against net .....

Tags : Assessment, Addition, Legality



Activity of Freight Forwarding per se is not includible in CHA Services(26.07.2021)

The present appeal is directed against the impugned order passed by the Commissioner of Service Tax, confirming the demand of service tax of Rs. 84,81.....

Tags : Demand, Confirmation, Legality



The issues of assessment cannot be considered at the time of grant of registration(26.07.2021)

Present is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), ['the CIT (Exemption)]') under Sec.....

Tags : Registration, Denial, Legality



An entity which is misusing the status conferred upon it by Section 12AA of IT Act is not entitled to retain and enjoy said status(02.08.2021)

Present appeal challenges the judgment passed by the High Court setting aside (i) the order passed by Commissioner of Income Tax (Exemption) (“CIT”) c.....

Tags : Registration, Cancellation, Legality



Unexplained delay in disposal of the representation made on behalf of the detenu is sufficient to set aside detention order(02.08.2021)

The Petitioner is the mother of the detenu. The detenu has been detained by the second Respondent holding him to be a "Goonda", as contemplated under .....

Tags : Procedural safeguards, Detention, Legality



Once the borrowed funds were utilized for business purposes, interest paid on same becomes an allowable deduction under Section 36(i)(iii) of the IT Act(02.08.2021)

Present appeal arises out of the order by the learned Commissioner of Income Tax (Appeals). The ground raised by the assessee is with regard to challe.....

Tags : Disallowance, Interest, Legality



When the notice issued by the AO is vague and ambiguous, the penalty proceedings initiated under Section 271(1)(c) of IT Act are not sustainable(13.08.2021)

In facts of present case, on the basis of assessment framed under Section 143(3) of Income Tax Act, 1961, penalty proceedings have been initiated for .....

Tags : Assessment, Penalty, Legality



A motor accident claim petition does not abate even after the death of the injured claimant(16.08.2021)

The original claimant was severely injured in a motor accident on 2nd May, 1999. He filed a claim for compensation under Section 166(1)(a) of the Moto.....

Tags : Enhancement, Compensation, Legality



While granting bail, the Court has to keep in mind not only the nature of the accusations, but the severity of the punishment(16.08.2021)

Present is a petition under Section 439 of Code of Criminal Procedure, 1973 (CrPC) for grant of regular bail in Sessions Case registered at Narcotics .....

Tags : Bail, Rejection, Legality



Exemption under Section 11 of IT Act can be availed by institutions which are genuinely engaged in 'charitable activities’(16.08.2021)

Present appeal of the assessee society is directed against the order passed by the CIT(E), Chandigarh whereby he rejected the application filed for re.....

Tags : Registration, Rejection, Legality



Courts exercising judicial review cannot second guess the suitability of a candidate for any public office or post(25.08.2021)

The Commissioner of Police, Delhi (“the Appellant”) is in appeal, aggrieved by a common judgment of the High Court by which the Respondents (“candidat.....

Tags : Appointment, Direction, Legality



Waiver of loan amount cannot be brought to tax as same is on capital account and not in the nature of income(24.08.2021)

In facts of present case, the assessee is a limited company engaged in manufacturing and trading of PVC Foam sheets. The assessee has e- filed return .....

Tags : Assessment, Addition, Legality



In the absence of any other method prescribed under the Rules concerned, change of leader has to be in the same democratic process of induction(01.09.2021)

The Appellant has approached present Court being aggrieved by the judgment and order passed by the High Court, thereby dismissing the writ petition ch.....

Tags : Appointment, Procedure, Legality



Court has no discretion to vary the amount required to be deposited before entertaining the application under Section 34 of Arbitration Act(02.09.2021)

In facts of the present case, the parties were engaged in commercial business transactions relating to purchase of readymade denims and shirts by the .....

Tags : Pre-deposit, Direction, Legality



When the notification is very clear, there is no scope for entertaining any interpretation(31.08.2021)

The Appellant is engaged in the manufacture of cookies, biscuits, cakes, chocolates, sugar confectionaries; appellant was availing exemption under 8/2.....

Tags : Demand, Confirmation, Legality



Fraudulent practice to gain public employment cannot be permitted by a Court of law(07.09.2021)

Present appeal has been preferred by the Management against the judgement whereby, the Division Bench of the High Court of Jharkhand had set aside the.....

Tags : Employment, Direction, Legality



Mutation Entry Does Not Confer Any Right, Title Or Interest In Favour Of Any Person(06.09.2021)

The original Respondent No.6 has preferred the present special leave petition feeling aggrieved with the impugned judgment and order passed by the Hig.....

Tags : Mutation, Revenue records, Legality



Rule Or Law Cannot Be Construed As Retrospective Unless It Expresses A Clear Or Manifest Intention To The Contrary(06.09.2021)

The State of Kerala, is aggrieved by the judgement of the High Court, which allowed the Respondent’s -("the licensee") writ petition -whereby he claim.....

Tags : Demand, Quashing, Legality



Credit on Outdoor Catering Service to the extent of contribution of services charges borne by the employee is not Cenvatable(03.09.2021)

The issue involved in the present case is that whether the Appellant is liable to pay interest on the Cenvat credit availed on the contribution of ser.....

Tags : Demand, Interest, Legality



Payments made by the non-resident company, cannot be considered as "royalty payments" and do not give rise any income chargeable in India under Indian IT Act(03.09.2021)

The Assessee herein is an Indian company. The AO noticed that the Assessee has made payments to M/s Face Ireland Ltd towards advertisement charges. Th.....

Tags : Assessment, Deduction, Legality



Power of attorney holder of a financial creditor who has been given authorisation can file an application under Section 7 of IBC on behalf of it(30.09.2021)

Respondent No. 2 filed an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) which was admitted by the National Company Law.....

Tags : Authorisation, Grant, Legality



Retrospective seniority cannot be claimed from a date when an employee is not even borne in service(28.09.2021)

Present appeal is directed against the judgment and order of the High Court. The issue to be answered here is whether the Respondent is entitled to cl.....

Tags : Seniority, Grant, Legality



Judicial re-writing of a statutory rule is unwarranted in the exercise of the jurisdiction under Article 226 of the Constitution, particularly in interlocutory proceedings(27.09.2021)

Present appeals arise from an interim order of a Division Bench of the High Court in a batch of petitions. The writ petitions have been instituted bef.....

Tags : Rule, Interim order, Legality



Where initiation of penalty is one limb and the levy of penalty is on other limb, then in the absence of proper show cause notice to the assessee, there is no merit in levy of penalty(27.09.2021)

Assessee is an individual stated to be engaged in the business of financial services and facilitates loans to various clients from financial instituti.....

Tags : Assessment, Penalty, Legality



Courts should not grant adverse orders without providing the affected parties an opportunity to be heard(23.09.2021)

The issue before the SCA was whether the punitive cost order granted by LCC depriving the land claimants’ Legal Representatives of their fees in a lan.....

Tags : Adverse order, Cost, Legality



Expression "Use of the vehicle" can be attracted even where the vehicle is stationary(04.10.2021)

The Appellant-Insurance Company is challenging the judgment and award passed by the Motor Accident Claims Tribunal, Mumbai ('Tribunal'). By the impugn.....

Tags : Accident, Award, Legality



Notes of HSN can be relied upon to decide the classification(04.10.2021)

The Appellant is a manufacturer of medical and dental equipment and furniture and is registered with Central Excise department. Its records were audit.....

Tags : Demand, Confirmation, Legality



Requirement of deposit of 75% of the awarded amount as a pre- deposit is mandatory(08.10.2021)

Present appeal is against the impugned judgment and order passed by the High Court, by which the High Court confirmed the order passed by the learned .....

Tags : Pre-deposit, Condition, Legality



Retrospective provision in a taxing Act which is "for the removal of doubts" cannot be presumed to be retrospective, if it alters or changes the law as it earlier stood(14.10.2021)

The assessee has filed present appeal challenging the order passed by Learned Commissioner of Income Tax [CIT(A)], National Faceless Appeal Centre and.....

Tags : Assessment, Disallowance, Legality



Without serving enhancement notice, it is settled position of law that, no enhancement can be made by the CIT(A)(11.10.2021)

In facts of present case, the assessee is an individual. For the assessment year 2012-2013, the return of income was filed declaring total income of R.....

Tags : Assessment, Addition, Legality



Specific role of the accused is not required in granting prior approval under Section 24(1)(a) of the Act, 2000, if material collected by the Investigating Agency reveals close nexus with the accused(21.10.2021)

Present appeals emanate from the judgment passed by the High Court whereby the High Court partly allowed the writ petition and quashed the order issue.....

Tags : Chargesheet, Quashing of, Legality



Arbitration tribunal cannot pass an ex-parte order on mere filing of an interim application as the Arbitration Act mandates sufficient advance notice for any hearing(13.10.2021)

Present is an appeal filed under Section 37 of the Arbitration and Conciliation Act,1996 (Arbitration Act) assailing an ex-parte order passed by the l.....

Tags : Ex-Parte order, Legality



Where the assessee is prevented by sufficient reasonable cause for obtaining a tax audit report, the penalty shall not be levied(03.11.2021)

The Appellant is a co-operative society registered under the provisions of Maharashtra Co-operative Societies Act, 1960. The Appellant society is enga.....

Tags : Penalty, Levy, Legality



Even if deceased was not earning at the time of death, his legal heirs are entitled to future prospects(18.11.2021)

The original claimants have preferred the present appeal against impugned judgment passed by the High Court, by which the High Court has partly allowe.....

Tags : Compensation, Reduction, Legality



For appointment on Compassionate ground, policy prevalent at the time of employee's death applies and not the subsequent one(18.11.2021)

The State of Madhya Pradesh has preferred the present appeal feeling aggrieved with the impugned judgment passed by the he High Court by which the Div.....

Tags : Appointment, Direction, Legality



Writ of mandamus cannot be issued directing the competent authority to grant relaxation in qualifying service(22.11.2021)

Appellant impugned judgment passed by the Division Bench of the High Court by which the Division Bench of the High Court has dismissed the Special App.....

Tags : Eligibility lists, Quashing, Legality



Arrest without a warrant would be justified provided arrestor must be a peace-officer and suspicion must rest on reasonable grounds(23.11.2021)

The issue before the SCA was whether the second Respondent, Col Espach, had acted wrongfully and unlawfully when he arrested the Appellant, Mr. Christ.....

Tags : Warrant, Arrest, Legality



High Court cannot dismiss the second appeal in limine without assigning any reasons for its conclusion(29.11.2021)

Present appeal is preferred against the order passed by the High Court in Regular Second Appeal whereby the High Court had dismissed the appeal in lim.....

Tags : Appeal, Dismissal, Legality



Lack of care and caution on the part of an employer in detecting the fraud could act as acquiescence and as a consequent waiver of irregularity in certain cases(01.12.2021)

Present application is directed against a judgment and order passed by the Learned Central Administrative Tribunal, thereby affirming an order issued .....

Tags : Dismissal, Affirmation, Legality



Where the inquiry is found to be defective, the employer can lead evidence before the authority to prove misconduct(08.12.2021)

The order passed by the High Court is the subject matter of challenge in the present appeal at the instance of the employer whereby the order passed b.....

Tags : Reinstatement, Direction, Legality



Assessee is duty bound to record stock of finished goods(06.12.2021)

In facts of present case, the officers have visited the factory of the appellant and carried out the physical stock taking wherein, they found the exc.....

Tags : Excess stock, Penalty, Legality



Payments made for acquiring right to use product itself, without allowing any right to use the copyright in the product are not covered with the scope of 'Royalty'(14.12.2021)

The Appellant Company is a business corporation incorporated in USA and engaged in the business of providing information products and services contain.....

Tags : Assessment, Addition, Legality



Candidate has to comply with all the conditions/eligibility criteria as per the advertisement before the cut-off date mentioned therein unless extended by recruiting authority(16.12.2021)

The Appellants have preferred the present appeal against the impugned judgment passed by the Division Bench of the High Court by which, the Division B.....

Tags : Appointment, Direction, Legality



Commercial wisdom of the CoC expressed after due deliberation has to be given weight(21.12.2021)

Present Appeal has been filed by an Unsuccessful Resolution Applicant challenging the order of the Adjudicating Authority by which the Adjudicating Au.....

Tags : Resolution plan, Approval, Legality



Charge of clandestine clearance is a serious charge and the onus to prove the same is on the Revenue by adducing concrete and cogent evidence(21.12.2021)

The instant Appeal has been filed by the assessee (Appellant) against the Order-in-Original passed by the learned Commissioner, confirming the demand .....

Tags : Demand, Confirmation, Legality



There has to be some concrete evidence which would show clandestine manufacture of goods(27.12.2021)

The Appellants are engaged in the manufacture of copper ingots. A show cause notice was served upon the Appellant proposing the recovery of amount of .....

Tags : Demand, Confirmation, Legality



Only on the basis of statement of third party, no demand could be made(06.01.2022)

The Appellant is engaged in the manufacture of M.S. Ingots, which are dutiable and is registered with the Department. The Appellant has been making re.....

Tags : Demand, Penalty, Legality



Power of reopening of the assessment cannot be exercised for solely to verify the claim(10.01.2022)

Assessee is an individual who is stated to be having income from business, house property, capital gains and other sources. Assessee had filed his ori.....

Tags : Assessment, Notices, Legality



Eligibility clause in relation to exemption notification must be given effect to as per the language(21.01.2022)

The State has preferred the present appeals against the impugned common judgment and order passed by the High Court by which the High Court has upheld.....

Tags : Exemption, Grant, Legality



In order to avoid the liability, the insurer must establish that there was a willful breach on the part of the insured(17.01.2022)

Appellant impugns award to the limited extent that it grants recovery rights against the driver of the vehicle. Learned counsel for the appellant subm.....

Tags : Recovery rights, Grants, Legality



Bonafide mistake on the part of the assessee would not attract levy of penalty where all the particulars of income are duly disclosed(17.01.2022)

Present appeal is preferred by the assessee against the order passed by the Learned Commissioner of Income Tax, ['CIT(A)'] for assessment year 2014-15.....

Tags : Penalty, Imposition, Legality



Driver of a vehicle must not use a mobile phone while the vehicle is moving, or is stationary but not parked(12.01.2022)

The Appellant was convicted of a contravention of regulation 265(2) in the Magistrates Court. Pursuant to Part 2 Division 2 of the Criminal Appeals Ac.....

Tags : Conviction, Evidence, Legality



Every legal representative who suffers on account of death of a person due to a motor vehicle accident should have a remedy for realisation of compensation(24.01.2022)

Appellant impugns award whereby the detailed accident report has been disposed of and compensation awarded. Learned counsel for the Appellant contends.....

Tags : Compensation, Award, Legality



Service tax can be levied only if consignment notes are issued(27.01.2022)

Present appeal has been filed to assail the order passed by the Commissioner, Customs, Central Excise & Service Tax, Commissionerate, confirming the d.....

Tags : Demand, Confirmation, Legality



Once the Excise duty has been paid on DTA clearances, no customs duty can be demanded on raw material(31.01.2022)

In facts of present case, the Appellant, a 100% EOU, during the period September 2003 to November 2003 was engaged in manufacture of Texturized Yarn, .....

Tags : Demand, Confirmation, Legality



Once the income was offered in the return, the same could not have been treated as cash credit under Section 68 or unexplained investment under Section 69 of the IT Act(31.01.2022)

The assessee is an individual who filed his return consisted of income from conducting tuitions and also carrying out the work of accounts writing. T.....

Tags : Assessment, Additions, Legality



When the complainant had lodged the FIR immediately after the theft of the vehicle, the Insurance Company cannot repudiate the claim on ground of delay(11.02.2022)

The present appeal is directed against the impugned order passed by the National Consumer Disputes Redressal Commission, New Delhi (“the NCDRC”) in Re.....

Tags : Claim, Repudiation, Legality



VAT and service tax are mutually exclusive and cannot be simultaneously levied(07.02.2022)

The Appellants are engaged in the business of supply, erection, commissioning and maintenance and repairs of lifts, elevators. They hold Central Excis.....

Tags : Demand, Confirmation, Legality



In absence of any consideration paid for the alleged commission agent services, no service tax can be demanded(07.02.2022)

The Appellant are merchant exporter and engaged in export of textiles goods such as fabrics, scarves, sarees, dress materials etc. to various countrie.....

Tags : Demand, Confirmation, Legality



Once it is an established fact that, there is a commercial expediency, no interest can be disallowed under Section 36(1)(iii) of the IT Act(10.02.2022)

The assessee is a company engaged in the business of setting up & service of Effluent Water Treatment Plants, filed return of income. During the cours.....

Tags : Assessment, Additions, Legality



Assessee would be entitled to deduction, when Employees' contribution to PF and ESI, is paid before the due date of filing of the return of income under Section 139(1) of the I.T. Act(07.02.2022)

Present appeals at the instance of the assessee are directed against two orders of the CIT(A). The ground raised in both the appeals is identical, i.e.....

Tags : Deduction, Disallowance, Legality



Madras HC Seeks Response on Legality of Liquor Consumption in Club Premises Without FL2 License(18.02.2022)

Madras High Court has sought State’s response in writ appeal against the insistence by the single bench on the possession of FL2 License for the consu.....

Tags : Madras High Court, Legality of Liquor Consumption in Club Premises



Unless there are allegations of fraud or collusion, the highest offer received in the public auction is to be accepted as a fair value(18.02.2022)

Appeal is filed by the auction purchaser against the impugned judgment and order passed by the High Court by which the High Court has directed the aut.....

Tags : Re-auction, Direction, Legality



Circumstances howsoever strong cannot take place of proof and the guilt of the accused have to be proved by the prosecution beyond reasonable doubt(15.02.2022)

The present appeal filed by the Appellants-accused emanates from the Judgment passed by the High Court, whereby the High Court has dismissed the said .....

Tags : Circumstantial evidence, Conviction, Legality



Special Court trying offences under I.B. Code shall be "deemed to be Court of Sessions"(14.02.2022)

Present petition under Article 227 of the Constitution of India, 1950 read with Section 482 of the Criminal Procedure Code, 1973 assails the order, "I.....

Tags : Proceedings, Jurisdiction, Legality



Present Court is not supposed to substitute its decision over the decision of administrative authority(17.02.2022)

Present petition is filed for issue of a writ in the nature of mandamus and for direction/order, thereby quashing/setting-aside the impugned Memorandu.....

Tags : Penalty, Imposition, Legality



Where addition has been made on estimation basis, no penalty under Section 271(1)(c) of IT Act could be made qua such addition(16.02.2022)

Present appeal is filed by the assessee against order passed by the Learned Commissioner of Income-tax (Appeals) relating to the assessment year 2010-.....

Tags : Penalty, Confirmation, Legality



Any condition imposed on the import shall not apply to the import already originated from the port of shipping(24.02.2022)

The Appellant had imported a consignment of Sajji Khar at Mundra Port under warehousing Bill of entry. The FSSAI authority certified that, the Appella.....

Tags : Goods, Confiscation, Legality



Once the issue verified by Assessing Officer and jurisdictional Court has allowed claim related to interest income earned from Co-operative Bank, PCIT cannot exercise Section 263 of IT Act(21.02.2022)

The assessee is a Co-operative Society carrying on business of providing credit facilities to its members. The return of income was filed by the asses.....

Tags : Assessment, Reframing, Legality



Once a suit is held not maintainable, no relief of injunction can be granted(03.03.2022)

The original Defendant has preferred the present appeal against the impugned judgment and order passed by the High Court by which the High Court has d.....

Tags : Injunction, Grant, Legality



High Court ought not to re-examine findings of fact in its supervisory jurisdiction, unless they are shown to be manifestly unreasonable or perverse(28.02.2022)

By way of present petition under Article 227 of the Constitution of India, 1950 the Petitioner-tenant assails an order of the learned Principal Distri.....

Tags : Eviction, Jurisdiction, Legality



Penalty cannot be imposed without mentioning the specific charge(28.02.2022)

The instant appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) arising out of the penalty o.....

Tags : Penalty, Imposition, Legality



Article 136 of the Constitution only confers a right to obtain special leave in rare and extraordinary cases(07.03.2022)

The Appellant calls in question the judgment of the High Court by which it dismissed the Criminal Revision filed against the order of the Sessions Jud.....

Tags : Cheque bounce, Conviction, Legality



Common intention contemplated by Section 34 of IPC pre¬supposes prior concert requires a pre-arranged plan before a man can be vicariously convicted for the criminal act of another(15.03.2022)

In facts of present case, the Sessions Court has convicted the Appellant¬-accused for an offence punishable under Section 302 read with Section 34 of .....

Tags : Common intention, Conviction, Legality



Benefit of extended period of limitation is not available to Revenue when there being no element of fraud, mis-statement or contumacious conduct(15.03.2022)

The brief facts are that the Appellants are registered with the Central Excise Department and engaged in the manufacture of galvanised towers and stru.....

Tags : Demand, Penalty, Legality



Issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal(22.03.2022)

Present appeal has been filed challenging the order passed by Income Tax Appellate Tribunal [ITAT]. Learned counsel for the Appellant states that ITAT.....

Tags : Addition, Deletion, Legality



Absence from duty without proper intimation is a grave offence warrants removal from service(22.03.2022)

The petitioner's case is that he was dismissed from service vide impugned Order issued by the Commandant, 4th Assam Police Battalion, for unauthorized.....

Tags : Departmental Proceeding, Dismissal, Legality



Once a company is dissolved, it becomes a non-existent party and therefore, no action can be brought in its name(25.03.2022)

The assessee-company was trading in shares. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) of the Incom.....

Tags : Assessment, Additions, Legality



Supreme Court Upholds Constitutional Validity of Amendments Related to Charitable Trust Registration(11.04.2022)

Supreme Court has upheld the constitutional legality of the recent amendments made in the Finance Act, 2020 with regard to the new provisions regardin.....

Tags : Supreme Court, constitutional legality, Finance Act, 2020, Income Tax Act, 1961, religious trusts



Non-disclosure of material information itself could be a ground for cancellation of employment(05.04.2022)

The challenge is to the judgment and order in Writ Appeal, whereby the Division Bench of the High Court, in partial disapproval of the order passed by.....

Tags : Lesser punishment, direction, Legality



Karnataka HC Upholds Constitutional Legality of Proviso (v) to S.14(1) SARFAESI Act(14.04.2022)

Karnataka High Court has upheld the Constitutional legality of proviso (v) Section 14(1) of the Securitization and Reconstruction of Financial Assets .....

Tags : Karnataka High Court, Constitutional legality, Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002



Payment of bonus or commission is not allowable as deduction under Section 36 (1) (ii) of the IT Act(13.04.2022)

The Appellant is a private limited company. Sh. Arvind Chadha and Sh. Anoop Chadha are two share-holders and directors holding 50% equity shares each .....

Tags : Deduction, Disallowance, Legality



Primary onus lies upon the assessee to justify that the business decisions were taken in the course of the business only(13.04.2022)

The assessee is a private limited company and engaged in the business of manufacturing Glazed Ceramics Tiles. The assessee in the year under considera.....

Tags : Assessment, Additions, Legality



Electricity charges reimbursed to the service provider by the service recipient not includible in gross value of service(11.04.2022)

In present case, an enquiry was conducted against the Appellant and on verification of documents, department noticed that, assessee are providing 'Bus.....

Tags : Demand, Confirmation, Legality



Unless orders are perverse and have been passed on nil evidence, High Court must be slow in interfering in the decisions of the Courts below(26.04.2022)

Present petition has been filed under Sections 397/401 of Code of Criminal Procedure, 1973 (CrPC) challenging Order wherein the Learned Judge, Family .....

Tags : Interim maintenance, Direction, Legality



Defence of an accused is not to be considered while framing charges(26.04.2022)

Present petition has been filed under Article 227 of the Constitution of India read with Section 482 of Code of Criminal Procedure, 1973 (CrPC) prayin.....

Tags : Charge, Framing, Legality



Assessing Officer is bound to furnish reasons within a reasonable time(25.04.2022)

Present writ Petition has been filed challenging the notice issued by the Respondent under Section 148 of the Income Tax Act, 1961 and the assessment .....

Tags : Demand notice, Penalty, Legality



Resignation would be effective on its acceptance, even if the acceptance is not communicated(02.05.2022)

By present writ petition, the Petitioners i.e. the Management and the School have challenged judgment, passed by the School Tribunal, whereby oral ter.....

Tags : Direction, Reinstatement, Legality



Assessee cannot agitate once again on the same issues, which are already adjudicated(05.05.2022)

The assessee filed return of income for the assessment year 2010-11 declaring total income and the same was processed under Section 143(1) of the Inco.....

Tags : Assessment, Additions, Legality



Documents seized must be incriminating and must relate to each of the assessment years whose assessments are sought to be reopened(04.05.2022)

The appeal is preferred by the assessee against order in appeal for the assessment year 2013-14 passed by Learned Commissioner of Income Tax (Appeals).....

Tags : Assessment, Additions, Legality



Vicarious liability arises only when the company or firm commits the offence as the primary offender(09.05.2022)

The issues raised in present appeal by the Appellant is against the impugned order of conviction under Section 138 of Negotiable Instruments Act, 1881.....

Tags : Vicarious liability, Conviction, Legality



Once it is not disputed that appropriate duty has been paid, the credit thereof cannot be denied(10.05.2022)

The Appellant in the present case is the holder of Service Tax registration and is engaged in providing construction of residential complex services, .....

Tags : Cenvat credit, Denial, Legality



Notice under Section 274 of the IT Act should specifically state the grounds on which penalty was sought to be imposed(13.05.2022)

The present appeals have been filed by the assessee against the orders of the learned CIT(A). The Assessing Officer made addition on account of agricu.....

Tags : Penalty, Levy, Legality



Levy of penalty has to be clear as to the limb under which it is being levied(17.05.2022)

The Assessee has claimed expenses of Rs. 48,53,671 under the "business promotion expenses" which were disallowed by the Assessing Officer (AO) on the .....

Tags : Penalty, Levy, Legality



Addition made purely on the basis of conjectures and surmises is not permissible under law(17.05.2022)

The assessee is an individual and is engaged as partner in the business of manufacturing of shoes under the name "Zoomtech Industries" who filed retur.....

Tags : Assessment, Additions, Legality



As the assessee trust only carried out educational activities, exemption under Section 10(23C)(vi) of the IT Act is to be allowed(17.05.2022)

The assessee is a charitable trust registered with Assistant Charity Commissioner. The trust is also registered under Section 12A of the Income Tax Ac.....

Tags : Exemption, Denial, Legality



Once the prosecution had successfully established the chain of events, the burden is on the accused to prove it otherwise(20.05.2022)

Present appeals are directed against the judgment and order passed by the High Court. The High Court vide order impugned acquitted the daughter of th.....

Tags : Conviction, Legality, Burden of proof



Re-appreciation of the evidence on record by the High Court in exercise of powers under Articles 226/227 of the Constitution of India is not permissible(20.05.2022)

The Appellant - SBI - employer has preferred the present appeal against the impugned judgment passed by the High Court by which the High Court has con.....

Tags : Payment, Direction, Legality



In the absence of fresh tangible material, the action under Section 147 of the IT Act by the AO is not tenable(20.05.2022)

The case of the assessee has been taken up for scrutiny and assessment order under Section 153A read with 143(3) of the Income Tax Act, 1961 (IT Act) .....

Tags : Assessment, Reopening, Legality



Question of title must be decided by civil court only(02.06.2022)

Present petition has been filed under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) for quashing the Notice dated 8th September, 2021, is.....

Tags : Notice, Proceedings, Legality



A writ lies only when there is a right, and without a right, a writ is not maintainable(31.05.2022)

In present matter, aggrieved by the termination of the membership of the Petitioner by the Saket Sports Complex, the instant writ petition has been fi.....

Tags : Membership, Termination, Legality



In proceedings before the Commissioner under the Workmen's Compensation Act, the provisions of Code of Civil Procedure and Evidence Act are not applicable(06.06.2022)

The Appellant has preferred the present appeal under Section 30 of the Workmen's Compensation Act, 1923 seeking setting aside of the order/judgment pa.....

Tags : Compensation, Grant, Legality



Bank can avail credit of the Service Tax on the deposit insurance service provided by DICGC(10.06.2022)

In facts of present case, on the basis of intelligence received that the Appellant-bank had wrongly availed CENVAT Credit in respect of the Service Ta.....

Tags : Demand, Confirmation, Legality



IT services provided by Assessee to associate Company in USA amounts to export of service(06.06.2022)

The issue involved in the present case is that whether the IT Service provided by the Appellant to their associate company Celtic Cross Holding Inc. U.....

Tags : Demand, Confirmation, Legality



Act of private defence is necessarily a defensive right and should have been done in good faith and without malice(14.06.2022)

The Appellant is aggrieved by the judgement passed by the Division Bench of the High Court dismissing a writ petition filed by him, wherein he had cha.....

Tags : Private defence, Conviction, Legality



Buyer's premises cannot in law be a "place of removal" under Section 4 of Central Excise Act(30.06.2022)

The Appellants are engaged in manufacture of excisable goods. During the scrutiny of their records, it was noticed that the Appellants were recovering.....

Tags : Demand, Confirmation, Legality



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