News Updates
LNG Jetties Is Not In The Nature Of 'Plant And Machinery', ITC Not Eligible: Gujarat AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR), comprised of Seema Arora and Milind Torawane, ruled that LNG jetties are not in the nature of "plant and machinery," but rather serve as the foundation for the installation of re-gasification equipment, apparatus, and machinery.The input tax credit on inputs, input services, and capital goods for the purpose of building these...
'Child Of Tender Years Prone To Prompting & Tutoring': Calcutta High Court Acquits Man Convicted Of Murdering His Wife
The Calcutta High Court has recently set aside an order of conviction for the offence of murder under Section 302 of the IPC against the husband of the victim on the ground that the child witness being of extremely tender age when the incident occurred was unable to comprehend the circumstances and was also prone to tutoring. In the instant case, the deceased had suffered burn injuries at...
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...
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....
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...
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...
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...
Approach Police Commissioner If Threatened By Parents Or Anyone In Future: Madhya Pradesh High Court Assuages Married Couple Seeking Protection
The Madhya Pradesh High Court, Indore Bench recently directed a married couple seeking police protection that they may approach the Police Commissioner, Indore directly if they ever received any threat or had fear for their lives from their parents or anyone in future. Justice Vivek Rusia further directed that in case the Commissioner finds that there is indeed a threat to the lives...
Arbitral Award Passed In Disregard To Judicial Decisions Conflicts With The Public Policy : Delhi High Court
The Delhi High Court has held that an arbitral award that is not in consonance with the judicial decisions and principles laid down by the courts of India would be in violation of the fundamental policy of Indian law and thus in conflict with the public policy of India under Section 34 of the Arbitration and Conciliation Act, 1996 (A&C Act). The Bench, consisting of Justices...
