CESTAT Allows Cenvat Credit On Insurance Services

The Ahmedabad Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) has allowed the Cenvat credit on insurance services. The appellant/assessee has raised the issue of whether the appellant is entitled to Cenvat credit in respect of input services. Construction services; fee for architectural and structural works for...

Storage Of Goods Outside The SEZ Area Doesn't Automatically Confer Power On DRI Officers Under The Customs Act: Andhra Pradesh High Court

The Andhra Pradesh High Court has ruled that the Customs authorities (Directorate General of Revenue Intelligence (DRI)) have no power or jurisdiction to inspect or seize goods in respect of units situated in the Special Economic Zone (SEZ) area for a violation under the Customs Act, 1962 committed prior to 2016. The Bench, consisting of Justices C. Praveen Kumar and V. Sujatha, held...

Art 226 | Overriding Of Statutory Provisions Under Guise Of Plenary Jurisdiction Amounts To Transgression Of Well Defined Limits: Calcutta HC

The Calcutta High Court has recently set aside an order vide which a school Headmistress was instructed to vacate her post and also demoted to the post of an assistant teacher by observing that Courts must exercise self-restraint in exercise of plenary powers and not pass an order in disregard to applicable statutory Rules. A Bench comprising Justice Harish Tandon and Justice Rabindranath...

Yasin Malik May Have Given Up Guns In '94, But Did Not Desist From Violence; Can't Claim To Be Gandhian: Delhi Court

While awarding life sentence to Kashmiri separatist leader Yasin Malik in connection with Jammu & Kashmir terror funding case, a Delhi Court today observed that the crime in question fails the test of rarest of rare case as held by the Apex Court. Special NIA Judge Praveen Singh of Patiala House Courts also rejected Malik's submission that he had followed Gandhian principle of non...

No Criminal Action Against Voluntary Sex Work By Adults? Centre Expresses Reservation At SC Panel Recommendation

While issuing directions to the State Governments and Union Territories to strictly comply with some of the recommendations of its Panel for Sex Workers with respect to conditions conducive to sex workers to live with dignity in accordance with Article 21 of the Constitution, the Supreme Court, on May 19, took note of the fact that the Union Government had expressed reservations with...

"Barbaric & Inhuman Killing": Allahabad HC Denies Bail To 34 Cops Accused Of Killing 10 Sikhs In 'Fake' Encounter Treating Them As 'Terrorists'

In a significant order, the Allahabad High Court (Lucknow bench) last week denied bail to 34 Cops, Constables in Pradeshik Armed Constabulary (PAC) who have been accused of killing 10 Sikh men in an alleged fake encounter in the year 1991 treating them as terrorists.The Bench of Justice Ramesh Sinha and Justice Brij Raj Singh observed that the accused cops had indulged in a barbaric and...

[Delhi Riots] Can't Test Veracity Of Witness Statements At Stage Of Bail Under UAPA: High Court While Hearing Umar Khalid's Bail Plea

While hearing student activist Umar Khalid's bail plea in connection with Delhi riots larger conspiracy case, the Delhi High Court on Wednesday orally remarked that it cannot test the veracity of witness statements at the stage of bail under the Unlawful Activities (Prevention) Act, 1967.A division bench comprising of Justice Siddharth Mridul and Justice Rajnish Bhatnagar was hearing the...

S.256 CrPC | Court Must Apply Its Judicial Discretion & Record Finding Justifying Dismissal Of Case: Calcutta High Court

The Calcutta High Court has recently set aside an order acquitting an accused under Section 256 of the CrPC for a complaint registered under Section 138 of the Negotiable Instrument Act by observing that a Magistrate cannot pass such an order merely due to the non-appearance of the complainant without forming a judicial opinion. Section 256 mandates that if the complainant does not remain...

Delhi High Court Puts Affairs Of Hockey India In Hands Of Three Member Committee Of Administrators Comprising Of Former SC Judge

The Delhi High Court has put the affairs of Hockey India in the hands of Committee of Administrators (CoA) as per a recent Supreme Court order, observing that its administrative setup was erroneously or illegally constituted because of the Life President and Life Members.A division bench comprising of Justice Najmi Waziri and Justice Swarna Kanta Sharma added thus:"The Government of India...

[Abetment Of Suicide] Perception Of Words Differs From Person To Person, Can't Quash FIR Without Trial: Karnataka High Court

The Karnataka High Court while refusing to quash the case of abetment of suicide against an accused, has observed that perception of threatening word differs from person to person and thus, it would not be appropriate in the facts of the case to quash the FIR without a full-fledged trial. A single judge bench of Justice K Natarajan observed,"It all depends upon how they pursue the...

Supreme Court Directs Kerala To Complete Identification Of Posts For Reservation In Promotion For Persons With Disabilities

The Supreme Court recently directed the State of Kerala to complete the process of identification of posts for giving reservation in promotions for persons with disabilities. The bench of Justices LN Rao, BR Gavai and AS Bopanna also asked the State to file a status report by 2nd week of July 2022. The bench issued the directions in a contempt petition which was filed in the...

"No Court Ought To Take Notice Of Strike/ Probable Strike By Advocates": Allahabad HC Seeks Explanation From Family Court Judge

In a significant observation, the Allahabad High Court has said that no Court ought to take notice of a strike or a probable strike by the Advocates.The Bench of Justice J. J. Munir observed thus as it sought an explanation of the Principal Judge, Family Court, Hathras who had adjourned the hearing in a divorce case acknowledging a probable strike by Advocates.The Bench also observed that...