Proceedings Can't Be Initiated When Excise Duty Was Paid Prior To Issuance Of Show Cause Notice: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of P.K. Choudhary (Judicial Member) has held that the authorities had no jurisdiction to initiate proceedings as the assessee had paid the excise duty along with the interest prior to the issuance of the show cause notice.The appellant/assessee made clearance of 460 numbers of 'Fish Plate'...

Composition Scheme On Works Contract Cannot Be Denied On The Ground That Service Tax Was Discharged Earlier: CESTAT Bangalore

The Bangalore Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has reiterated that Composition Scheme for payment of Service Tax on Works Contract cannot be denied merely on the ground of discharge of Service Tax under a different head prior to 01.06.2007. The Bench, consisting of members P Dinesha (Judicial Member) and P. Anjani Kumar (Technical Member), held...

Gyanvapi Mosque Case : Live Updates From Varanasi District Court- Day 2

The Varanasi District Court will pronounce orders today on whether to hear the Order 7 Rule 11 application of Masjid Committee in isolation or together with the Commission report. The Court is expected to lay down the schedule of hearing & order of hearing applications.Yesterday, District Judge Dr.Ajay Kumar Vishvesha had heard preliminary arguments in the case. The Hindu plaintiffs...

GST Not Leviable On Services By Security Manager Located Outside India For Subscription To Secured Notes : Gujarat AAR

The Gujarat Authority of Advance Ruling (AAR), consisting of members Atul Mehta and Arun Richard, has ruled that GST is not leviable on services by security managers located outside India for subscription to secured notes placed in the USA.The applicant, M/s. Adani Green Energy Ltd. (AGEL), submitted that it requires substantial working capital to undertake its supplies. The applicant...

Vismaya Dowry Death: Kerala Court Sentences Husband Kiran Kumar To 10 Years In Jail, Imposes ₹12.5L Fine

A trial court in Kerala on Tuesday pronounced the sentence in the sensational dowry death case where 22-year-old Vismaya V Nair was found dead at her in-laws' house allegedly of suicide due to dowry harassment and domestic violence in June 2021.Kollam Additional District and Sessions Judge Sujith KN sentenced the husband Kiran Kumar to ten years imprisonment and a fine of ₹12.5 lakh....

Qutub Minar-'How Can You Claim A Legal Right For Restoration For Some Thing Happened 800 Years Ago?' Asks Court, Reserves Judgement

The Saket District Court in Delhi has reserved its order on the appeals preferred against a Civil Judge order dismissing the suit which alleged that the Quwwat-Ul-Islam Masjid situated within Qutub Minar Complex was built in place of a temple complex and sought restoration of the same.Additional District Judge Nikhil Chopra has kept the matter for pronouncement on june 9."Arguments...

"Misadventurism" : Supreme Court Imposes Rs 50K Cost On Lawyers For Filing Petition To Allow Vehicles To Run Till End Of Registered Life

The Supreme Court recently dismissed a writ petition filed by two lawyers seeking to allow the vehicles to run till the end of their registered life in both diesel and petrol variants. Saddling the petitioners with a cost of Rs 50,000/- to be paid to Supreme Court Legal Services Authority, the bench of Justices LN Rao, BR Gavai and AS Bopanna in their order said, "We find...

Review Committee Declared Guarantors As Wilful Defaulters Without Making Any Distinction Between Borrower And Guarantor: Kerala High Court

The Kerala High Court has held that there was a total lack of application of mind in the order of the Committee of Executives (COE). There was a manifest failure to consider the explanation offered by the borrower/guarantor.The single bench of Justice Bechu Kurian has observed that the Review Committee also failed to consider or assess the order of the COE independently and failed...

Supreme Court Seeks Response Of National Institute Of Open Schooling On Plea To Lay Down Distance Criteria While Determining Exam Centres

A PIL has been filed before the Supreme Court seeking directions to the National Institute of Open Schooling (NIOS) to lay down the distance criteria while determining the Examination centre for NIOS Public Examinations.A bench comprising Justice Abdul Nazeer and Justice PS Narasimha on Tuesday orally asked for a response from NIOS with regard to the relief sought.Without issuing notice,...

Publicise Toll-Free Number 112 As An Emergency Response Support System For Sexual Assault, Child Abuse Survivors: Kerala High Court

The Kerala High Court on Monday issued a set of suggestions for the State to consider to assist survivors of child abuse or sexual violence, while particularly emphasising the need to take steps to publicize the Toll-Free Number '112' as an Emergency Response Support System.Justice Devan Ramachandran reiterated that the growing number of cases of hapless victims being driven to stages...

Separate IGST On Indian Importers For Ocean Freight Against Concept Of "Composite Supply", Violates Section 8 CGST Act : Supreme Court

The Supreme Court has held when the Indian importer is liable to pay Integrated Goods and Services Tax (IGST) on the 'composite supply', which includes supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on them for the 'supply of services' by the shipping line would be in violation of Section 8 of the CGST Act(Union of India...

The Provisions For The Quantum Of Damages Under Land Acquisition Act, 2013 Would Apply To Arbitrations Under The Resettlement Of Displaced Persons (Land Acquisition) Act, 1948: Delhi High Court

The High Court of Delhi has held that the provisions for the quantum of damages under Land Acquisition Act, 2013 (LARR Act) would apply to arbitrations under the Resettlement of Displaced Persons (Land Acquisition) Act, 1948. The Single Bench of Justice Navin Chawla has held that the provisions of the LARR Act being beneficial in nature would also apply to all the...