Furnace Oil Not On Par With 'Plant And Machinery', Unrelated To Goods Dispatched For Complete Sales Tax Set-Off: Bombay High Court

The Bombay High Court on Wednesday held that manufacturers cannot claim full sales tax set-off on furnace oil used in producing goods that are partly sold within Maharashtra and partly transferred to branches outside the state, ruling that a 6% reduction must apply under Rule 41D(3)(a) of the Bombay Sales Tax Rules, 1959. Assessee sought to put forth that Furnace oil is a consumable...

"Protector Became The Source Of Suffering": Madras High Court Upholds Father's Conviction For Sexually Harassing His Minor Daughters

The Madras High Court has upheld the conviction and sentence of a man for sexually harassing his two minor daughters. The bench of Justice N Sathish Kumar and Justice M Jothiraman commented that it was a peculiar case and it was painful to see that the father, who was expected to be the protector, had in turn become the cause of suffering for the kids. Noting that the father was...

Delhi High Court Extends Time To Surrender For Lawyer Accused Of Raping Woman Advocate

The Delhi High Court on Thursday granted extension of time to surrender to a lawyer whose anticipatory bail was cancelled over allegations of raping a young woman advocate.Justice Amit Mahajan directed the lawyer to surrender by November 17, and asked him not to contact the victim in the meantime. It further directed that in case the lawyer contacts the victim, the Delhi Police will be at...

Delhi High Court Raps Income Tax Dept For Over Two-Year Delay In Implementing ITAT Order; Directs Refund With Interest Within One Month

The Delhi High Court recently criticized the Income Tax Department for an over 2-year delay in implementing an ITAT order, directing it to reconsider the demand raised against an assessee.A division bench of Justices Prathiba M. Singh and aShail Jain observed that the Income Tax Department must implement judicial orders with “alacrity” however in this case, it woke up only after the...

S.144 BNSS | Mother Can Claim Maintenance From Children Even If Her Husband Maintains Her: Kerala High Court

The Kerala High Court has held that the right of a woman to claim maintenance from her son or daughter under Section 144 of Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) is independent of her husband's obligation to maintain her.Dr. Justice Kauser Edappagath observed,“The fact that the husband of a woman has sufficient means and provides maintenance to her would not absolve the son of...

UP Police Officer Can't Resign Without Mandatory 2-Month Notice Under Statutory Regulations: Allahabad High Court

The Allahabad High Court has held that where a Police Officer seeks resignation, they must provide the department with the mandatory two-month notice period mandated by Regulation 505 of the U.P. Police Regulations read with the Police Act, 1961. Justice Vikas Budhwar held that non-compliance with the aforementioned provisions would render the resignation defective.The petitioner was appointed...

Frame Rules For Convicts Unable To Surrender After Lapse Of Parole Due To Health Issues, Age: Delhi High Court To Authorities

The Delhi High Court has directed the State Authorities to frame rules to cater to situations where convicts are unable to surrender even after lapse of the period of release on parole or furlough, due to being incapacitated by virtue of their health or age.Justice Amit Mahajan said that in such cases, multiple convicts may be forced to suffer tribulations of legal limbo and left to wait for...

Will Initiate Suo Motu Contempt If Parties Continue To Erect Unauthorised Flagpoles In Public Places: Madras High Court

The Madras High Court, on Wednesday, warned that it would initiate contempt proceedings if political parties continued to erect unauthorised flag poles on the road, despite the court ruling against the same. Justice GK Ilanthiraiyan remarked that, though the court had prohibited flagpoles at public places, it was still being erected in the middle of the road, and no action was being...

Informer Of GST Evasion Cannot Seek Reward As A Matter Of Right: Delhi High Court

The Delhi High Court has prima facie observed that an informer, who apprises the Department about evasion of goods and services tax by an entity, cannot seek reward for sharing such information as a matter of right.A division bench of Justices Prathiba M. Singh and Shail Jain were of the prima facie view that no such right vests in any informer.“In the opinion of this Court, the grant of...

Presence Of Injury Not Essential To Attract Offence Of Attempt To Murder: MP High Court

The Madhya Pradesh High Court, on Tuesday (November 11), held that the presence of injury is not an essential ingredient for making out an offence of attempt to murder under Section 307 of the Indian Penal Code/ Section 109(1) of BNS.The court further clarified that any action is done with an intention or knowledge that this action would cause death, then the assailant would be guilty of...

GST Dept Can't Raise Fresh Demand U/S 73 If Explanation Offered By Assessee U/S 61(2) Was Accepted: Delhi High Court

The Delhi High Court has made it clear that Section 61(2) of the Goods and Service Tax Act, 2017 bars further action against an assessee, including any demand under Section 73.For context, Section 61 empowers the proper officer to scrutinize the return furnished by the registered person and inform him of the discrepancies noticed.Sub-section (2) thereof provides that in case the...

Madras High Court Stays Release Of “Kumki 2” Movie Amidst Money Dispute

The Madras High Court has temporarily stayed the release of the Tamil movie “Kumki 2” amidst money disputes between a financier and the producers of the movie. Justice Anand Venkatesh passed the interim orders on a petition filed by S.Chandraprakash Jain under Section 9 of the Arbitration and Conciliation Act seeking an ad interim injunction restraining the distribution...