S.156(3) CrPC | Magistrate Not A Post Office To Forward All Complaints Without Application Of Mind: Kerala High Court

The Kerala High Court recently ruled that a Magistrate Court is bound to apply its mind while exercising the powers conferred to it under Section 156(3) of the Code of Criminal Procedure (CrPC).Justice Kauser Edappagath stated that while taking cognizance of offences or ordering an investigation into any cognizable case, courts should not merely forward all complaints they receive like a...

CBIC Exempts Registered Person From Filing Annual Return Whose Aggregate Turnover In FY 2021-22 Is Upto Rs. 2 Crores

The Central Board of Indirect Taxes and Customs (CBIC), on the recommendation of the GST Council, has exempted the registered person from filing an annual return whose aggregate turnover in the financial year 2021-22 is up to Rs. 2 crores for the financial year 2021-22. The CBIC has amended notification No. 21/2019-Central Tax, dated April 23, 2019, which notified the procedure...

Limitation Period Is Not Applicable On Refund Of Service Tax Wrongly Paid: Karnataka High Court

The Karnataka High Court bench of Justice P.S. Dinesh Kumar and Justice Anant Ramanath Hedge has held that the limitation period is not applicable to a refund of service tax wrongly paid. The appellant/assessee had entered into an agreement with Professional Lien Search LLC, a company based in the USA and providing support services to real estate property buyers in the USA. The...

Madras High Court Dismisses Plea Alleging Harassment By GST Department

The Madras High Court has dismissed the petition alleging harassment by the GST department. The single bench of Justice N. Sathish Kumar has observed that the term "harassment" is so subjective that it cannot be encapsulated in an objective criterion. The petitioner, having given a complaint, is bound to cooperate with the police for an inquiry. The petitioner/assessee has sought...

ITAT Directs AO To Allow Depreciation On Molasses Tanks By Making The Correct Computation Of New Assets

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT), consisting of Aby T Varkey (Judicial Member) and Girish Agarwal (Accountant Member), has directed the assessing officer to allow the depreciation on molasses tanks by making the correct computation of new assets. The appellant/assessee is a limited company and is in the business of manufacturing sugar. It has its...

NCLAT Upholds Eligibility Of NTPC As A Resolution Applicant For Jhabua Power Ltd. : NCLAT Delhi

The National Company Law Appellate Tribunal ("NCLAT") Principal Bench comprising of Justice Ashok Bhushan (Chairperson), Ms. Shreesha Merla (Technical Member) and Mr. Naresh Salecha (Technical Member), while adjudicating an appeal filed in Avantha Holdings Limited v Mr. Abhilash Lal, has upheld the eligibility of NTPC Ltd. under Section 29A of the IBC to submit Resolution Plan for...

Petition Under Section 11 Of The A&C Act Would Be Non-Maintainable After Filing Of An Application Under Section 13 Of The Act: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that a party cannot file a petition under Section 11 of the A&C Act after it has already submitted to the jurisdiction of the arbitrator by way of filing a petition under Section 11 of the A&C Act. The Single Bench of Justice Sandeep Sharma held once the petitioner has failed to respond/object to the arbitration notice wherein the name...

AFI Agrees To Include High Jumper Tejaswin Shankar In CWG Contingent, Delhi HC To Consider Selection Process To Prevent 'National Embarrassment'

The Athletics Federation of India (AFI) on Wednesday told the Delhi High Court that it will include high jumper Tejaswin Shankar in the Indian contingent of players for the upcoming 2022 Birmingham Commonwealth Games.AFI's counsel Hrishikesh Baruah informed the court that one of the athletes was disqualified from the relay event and therefore, Shankar's name will be forwarded in his place in...

"Non-Rupture Of Minor's Hymen Wouldn't Rule Out Case Of Rape": Calcutta HC Upholds Conviction In 5 Yr Old Girl's Rape Case

The Calcutta High Court recently upheld the conviction of a man for raping a 5-year-old girl by observing that the non-rupture of the hymen of a minor child would not wholly rule out a case of rape. Taking into account the facts, circumstances of the case, and the evidence adduced, the Bench of Justice Joymalya Bagchi and Justice Ananya Bandyopadhyay observed thus:"A combined reading...

CPC | Counter Claim In A Suit Need Not Be Headed By Cause Title: Kerala High Court

The Kerala High Court recently held that there is no stipulation under the Code of Civil Procedure (CPC) or the Civil Rules of Practice of the State that counter-claims should be headed by a cause title. Justice C.S Dias held so after examining Order VII Rule 1 and Order VIII Rule 6A of CPC and Rules 11 and 15 of the Civil Rules."Undoubtedly, a counter claim is a subsequent pleading as...

NCLAT Holds Lease Rental As Operational Debt Under The Insolvency And Bankruptcy Code, 2016

A five judge bench of National Company Law Appellate Tribunal comprising of Justice Ashok bhushan, Justice Rakesh Kumar, Justice Rakesh Jain, Mr. Naresh Salecha and Mr. Barun Mitra held that the lease rental qualifies as an operational debt under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC/Code) The five judge bench was constituted after a three judge bench of...

Scolding Employee To Maintain Office Discipline Does Not Amount To Abetment Of Suicide U/S 306 IPC: Gujarat High Court

The Gujarat High Court has observed that an employer scolding its employee to maintain discipline in the office would not amount to the former abetting the suicide of latter and it would not constitute an offence within the fold of Section 306 of IPC. Justice Nirzar Desai further held that if bona fide action of maintaining discipline in the office is registered as an offence under...