Empty Packaging Material Of Cenvatable Input Is Not Liable For Payment As Excise Duty Or As CENVAT Credit: Reiterates Ahmedabad CESTAT

The Ahmedabad Bench of CESTAT has ruled that empty packaging material of cenvatable input is not liable for payment either as excise duty or as CENVAT credit under Rule 6(3) of the CENVAT Credit Rules, 2004. The Single Bench of Judicial Member Ramesh Nair held that the assessee was not liable to pay any amount on the clearance of the said empty drums. The revenue authorities had...

Is A Statement Recorded U/S 164 CrPC A Public Document? Kerala High Court Appoints Amicus Curiae In Saritha Nair's Plea

The Kerala High Court on Friday appointed an amicus curiae to assist the court to decide the legal question of whether a statement recorded under Section 164 of the CrPC is a public document. Justice Kauser Edappagath appointed the amicus curiae in the plea moved by Saritha S. Nair, the prime accused in the infamous solar panel scam seeking a direction to provide her with copies of the...

Allahabad High Court Monthly Digest: June 2022 [Citations 271 - 306]

NOMINAL INDEX Ishan International Educational Society Through its Director v. Shri Mukul Singhal Principal Secretary And 4 Others 2022 LiveLaw (AB) 271 Sarafat and another v. State of U.P. and connected appeal 2022 LiveLaw (AB) 272 Suresh alias Chaveney v. State Of U.P and connected appeal 2022 LiveLaw (AB) 273 Ramshankar v. State of U.P. 2022 LiveLaw (AB) 274 Saleem...

Haryana Electric Vehicle (EV) Policy, 2022; Several Incentives For Manufacturers And Buyers

The Haryana Government has approved the Haryana Electric Vehicle (EV) Policy, 2022, declaring 2022 as the "Year of the Electric Vehicles" in Haryana. "The EV Policy aims to protect the environment, reduce carbon footprint, make Haryana an EV manufacturing hub, ensure skill development in EV field, encourage uptake of EV vehicles, provide EV charging infrastructure and encourage R&D...

[Prayagraj Demolition] "Building Was Used As 'Welfare Party Of India' Office, Had Javed's Nameplate": UP Govt Tells Allahabad HC

Defending its move to demolish the residence of Welfare Party Of India's leader Javed Pump (an accused in the Prayagraj violence case) by the district administration and Prayagraj Development Authority (PDA) on June 12, the UP Government has told the Allahabad High Court that the building had Pump's nameplate and the same was being used a party's office.This response has been filed by the...

IBC Proceedings Can't Dilute Rights Of The Income Tax Department To Reopen Assessment: Madras High Court

The Madras High Court has ruled that proceedings under the Insolvency and Bankruptcy Code (IBC), 2016 cannot dilute the rights of the Income Tax Department to reopen the assessment under Section 148 of the Income Tax Act, 1961. The Court noted that the Resolution Plan submitted by the assessee did not contemplate any concession from the Income Tax Department, even though notice under...

Section 5 Of The Limitation Act Applies To Arbitration Reference Under National Highways Act, 1956: High Court of Madhya Pradesh

The High Court of Madhya Pradesh has held that Section 5 of the Limitation Act would be applicable to reference to arbitration under the National Highways Act, 1956. The Division Bench of Chief Justice Ravi Malimath and Justice Purushiandra Kumar Kaurav reiterated that since no limitation is provided under Section 3G(5) of the National Highways Act, the provisions of Article 137 of...

Kerala High Court Monthly Digest: June 2022 [Citations 252-313]

Nominal Index [Citations 2022 LiveLaw (Ker) 252 - 313]Vijith Vijayan v. Union of India, 2022 LiveLaw (Ker) 252Aboobacker K.A & Ors v. Joint Regional Transport Officer, 2022 LiveLaw (Ker) 253Mannam Sugar Mills Cooperative Ltd v. Deputy Superintendent of Police, 2022 LiveLaw (Ker) 254R. Baji & Ors. v. KSRTC & Ors, 2022 LiveLaw (Ker) 255State of Kerala & Anr. v. P....

[Order XVI Rule 1&2 CPC] Trial Court Required To Ascertain Only "Prima-Facie" Relevancy Of Proposed Witnesses: Rajasthan High Court

The Rajasthan High Court has observed that trial Court is required to prima-facie ascertain the relevancy and requirement of the proposed witnesses while deciding an application for summoning of witnesses in terms of Order XVI Rule 1 and 2 of the Code of Civil Procedure. The court however made it clear that the applicant may be called upon only to show the relevance or need...

Madras High Court Monthly Digest: June 2022 [Citations 233-276]

Citations: 2022 LiveLaw (Mad) 233 To 2022 LiveLaw (Mad) 276 NOMINAL INDEX Federation of Retired Officers of Transport Corporations v Chief Secretary to Government and others, 2022 LiveLaw (Mad) 233 Mr. Shaik Abdulla v. The Union of India and others, 2022 LiveLaw (Mad) 234 Dr. S Giridharan and others v. State of Tamil Nadu and others, 2022 LiveLaw (Mad) 235 SJ Suryah v....

Notice Of Intended Marriage U/S 5 Of Special Marriage Act Must Be Given "Prior" To Solemnisation Of Marriage: Madras High Court

The Madras High Court recently refused to issued directions for registration of a couple's marriage under the Special Marriage Act, stating that the conditions stipulated under Section 4 of the Act for solemnization of special marriages and the procedure thereof contained under Sections 5-13 has to be mandatorily complied with.In the instant case, citing breach of procedure envisaged...

Monthly Digest Of Arbitration Cases: June 2022

Allahabad High Court Section 47 CPC Application Is Not Maintainable In Execution Proceedings Under Arbitration Act, 1940: Allahabad High Court Case Title: Bharat Pumps and Compressors versus Chopra Fabricators Citation: 2022 LiveLaw (AB) 269 The Allahabad High Court has held that an application under Section 47 of the CPC is not maintainable in the execution...