2008 Jaipur Serial Bomb Blasts: Supreme Court To Hear Petitions Challenging Acquittal Of Four Accused On May 17

The Supreme Court on Friday considered a special leave petition filed by some of the victims of the 2008 Jaipur serial bomb blasts challenging the judgment of the Rajasthan High Court which acquitted four persons who were convicted to death by the trial court in the case.A bench comprising Justices AS Oka and Rajesh Bindal allowed the application filed by the victims seeking permission to...

GST Exemption On Architectural Consultancy Service Provided To Surat Municipal Corporation: AAR

The Gujarat Authority of Advance Ruling (AAR) has held that the "Architectural Consultancy Service" provided to Surat Municipal Corporation (SMC) for the construction of SMIMER Hospital and College Campus is exempt from GST.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that the pure services (excluding works contract services or other composite supplies involving the supply...

​​AO Without Rejection Of Books Of Accounts Estimated The Income Based On Profit Margin Method: ITAT Deletes Addition

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT), while upholding the addition, has held that A.O. without rejection of books of accounts under Section 145 but estimated the income based on the Profit Margin Method.The Bench of T.R. Senthil Kumar (Judicial Member) and Waseem Ahmed (Accountant Member), while dismissing the grounds of the department, has observed that the...

Godrej Zymegold Contains Can Be Characterised As Fertilizer, Classified Under CTH 3101: CESTAT

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Godrej Zymegold, which contains nitrogen and chlorine, suffices to characterize the product as fertilizer, classified under CTH 3101.The bench of Ajay Sharma (Judicial Member) and Anil G. Shakkarwar (Technical Member) has observed that the department has taken recourse to the definition...

Supreme Court Monthly Round Up (April 2023)

Welcome to the Supreme Court Monthly Digest, your comprehensive guide to the latest developments and landmark judgments from the apex court of India. Brought to you by Live Law, this digest aims to unravel the legal intricacies and provide insightful analysis of the Supreme Court's decisions, shaping the legal landscape of the nation. Through this digest, we aim to promote...

Service Tax Paid On Insurance Of Plant, Machinery For Manufacture Is Admissible As Cenvat Credit: CESTAT

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax paid on the insurance of plant, machinery, and equipment required for manufacture is admissible as CENVAT Credit.The Bench of Anil G. Shakkarwar (Technical Member) has observed that the co-generation plant, though not installed during the relevant period, received consultancy...

CESTAT Allows Income Tax Deduction On Account Of Octroi And Additional Sales Tax

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the income tax deduction on account of octroi and additional sales tax.The Bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that the gist of the SCNs was to deny the deduction on account of Octroi and Additional Sales Tax for the reason that the same...

Supreme Court Criminal Law Digest: April 2023

Accused not entitled to default bail when first extension (passed in absence of accused) wasn't challenged & second extension was passed in his presence. Qamar Ghani Usmani v. State of Gujarat, 2023 LiveLaw (SC) 297 Alleged lack of jurisdiction of court no ground to transfer case: Supreme Court dismisses PFI student wing leader's plea. Ka Rauf Sherif v....

'Even Profit Making Entities Indifferent To Consumers': Cochin Airport Directed To Compensate Passenger Who Got Drenched While Boarding, Caught Fever

The District Consumer Disputes Redressal Commission at Ernakulam recently directed the Cochin International Airport Ltd. (CIAL) to pay a compensation of Rs. 16,000/- to a passenger for its failure to provide adequate facilities to him to board the flight without getting drenched in the rain. The bench comprising President D.B. Binu and members V. Ramachandran and Sreevidhia T. N., while...

Senior Advocate Designation : Supreme Court Says Role Played By Lawyers In Cases To Be Assessed Than Counting Mere Appearances

On Friday, while delivering its judgment in pleas seeking modifications in the guidelines regulating the conferment of designation of Senior Advocates as laid down in its 2017 judgment (Indira Jaising v. Supreme Court of India), the Supreme Court enhanced the weightage given to miscellaneous category including pro bono work, reported and unreported judgments and domain expertise by 10...

[BAIL] Questions & Answers By Justice V. Ramkumar- Post Sentence Bail [Part-I]

Q.1 The accused is charge sheeted by the police for an offence punishable under Section 326 IPC. He is on bail during the trial of the case. The Magistrate, after trial, convicts the accused and sentences him to rigorous imprisonment for 3 years. The convict satisfies the Magistrate that he intends to file an appeal and applies for bail under Section 389 (3) Cr.P.C. Is the...

CBIC Rolls Out Automated Return Scrutiny Module For GST Returns In ACES-GGST Backend Application For Central Tax Officers

The Central Board of Indirect Taxes and Customs (CBIC) has rolled out the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers.During the recent review of the performance of the CBIC, Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman gave directions to roll out an automated return scrutiny module for GST returns...