S.103 Evidence Act Applies To Order XIII-A CPC; Suit Can't Be Decreed Summarily Unless Plaintiff Duly Proves His Claim: Madras High Court

While discussing extensively the scope of issuing summary judgments, the Madras High Court recently observed that suits cannot be summarily decreed at the instance of a plaintiff unless such plaintiff satisfies the court that the suit claim stands duly proved.The two requirements for the grant of summary judgments under Rule 3 Order XIII-A CPC are that the applicant should establish that...

Voluntary Retirement To Come Into Force Automatically On Expiry Of Notice Period If Appointing Authority Does Not Deny Permission: Gujarat High Court

Justice Bhargav D. Karia of the Gujarat High Court has held that in case of voluntary retirement from service, if the appointing authority does not permit or refuse to grant the permission for retirement before the expiry of the period specified in the said notice, the retirement shall become effective from the date of expiry of the said period. In this case, the petitioner was...

NCLAT Limits Supertech's Insolvency Process To One Project

The National Company Law Appellate Tribunal (NCLAT) principal bench comprising of Justice Ashok Bhushan and Mr. Naresh Salecha has modified its stay order on constitution of Committee of Creditors of Supertech Ltd. (Supertech) and limited the Corporate Insolvency Resolution Process of Supertech to one project i.e., Eco Village II. Earlier, the NCLAT vide its order dated 12.04.2022...

S.106 Evidence Act | Husband Can't Be Asked To Explain Wife's Death In Their House Unless Prosecution Establishes Prima Facie Case: Bombay High Court

The Bombay High court recently set aside the conviction of a man in connection with the murder of his wife, even though her body was found in their home and he was found near the deceased. A Bench of Justices Sadhana S. Jadhav and Milind N. Jadhav reasoned that the accused has a right to maintain silence and it is for the prosecution to first prove its case beyond reasonable doubt, before...

No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Anil Choudhary (Judicial Member) has ruled that the limitation applicable for refund amount lies with the department having the nature of revenue deposit. The appellant/assessee is in the business of providing services under the category of "Construction...

DGFT Extends Time Limit For Filing Annual Report Under EPCG Scheme For 2022-23

The Directorate General of Foreign Trade (DGFT) has issued a public notice extending the deadline for filing annual reports under the Export Promotion Capital Goods (EPCG) Scheme for the year 2022-23 till September 30, 2022. The EPCG Scheme promotes the import of capital goods for the production of high-quality goods and services, thus improving India's industrial competitiveness....

ITC Admissible On GST Paid On GTA Service Despite Vehicles Travelling Empty in Return Journey: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit (ITC) is admissible on GST paid on goods transport agency (GTA) service supplied to it, despite refrigerated vehicles travelling empty during the return journey. The applicant, Vadilal, is in the business of supplying ice-cream in various states in addition to the supplies in Gujarat State....

A Party Cannot Circumvent The Dispute Resolution Process After Agreeing On The Same: Gujarat High Court

The Gujarat High Court has held that a party cannot circumvent the dispute resolution process after agreeing on the same. The Court held that party is bound to follow the mechanism provided under the arbitration clause that requires it to first raise the dispute before the DRC and pre-deposit the amount in dispute if no challenge is made to the validity of terms of...

Landlord-Tenant Disputes Governed By Transfer Of Property Act Are Arbitrable In Nature: Reiterates Karnataka High Court

The Karnataka High Court has reiterated that the landlord-tenant disputes governed by the Transfer of Property Act, 1882 are arbitrable in nature. The Single Bench of Justice E.S. Indiresh observed that the Supreme Court in the case of Vidya Drolia versus Durga Trading Corporation (2020) had overruled its decision in Himangi Enterprises versus Amaljit Singh Ahulvalia (2017)....

Credit Availed By Indian Overseas Bank On The Service Tax Paid On Deposit Insurance Service Is Eligible For CENVAT Credit: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) has held that the credit availed by the Indian Overseas Bank on the Service Tax paid on the basis of the premium paid to the Deposit Insurance and Credit Guarantee Corporation (DICGC) for insuring deposits is...

A Reference To Arbitration Can Be Declined By The Court If The Dispute Is A Deadwood: Bombay High Court

The Bombay High Court has held that once the Court is satisfied regarding the existence of an arbitration agreement between the parties, the Court can decline to make a reference to arbitration only if it is satisfied that the dispute is non-existent or that it has become a deadwood. The Single Bench of Justice N.J. Jamadar reiterated that the scope of enquiry under Section 11(6) of...

Turmeric in Whole Form Is 'Agricultural Produce', Attracts 5% GST: AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that 5% GST is payable on turmeric in its whole form, falling under the definition of "Agricultural Produce". The two-member bench of Rajeev Kumar Mital and Ashok Kumar Mehta has observed that the first supply of turmeric in whole form by farmers, being supplied by a non-taxable person in the Agricultural Produce...