Medical Monitoring Services To Senior Citizens At Door Step Attract 18% GST: West Bengal AAR

The West Bengal Authority for Advance Ruling (AAR) has ruled that services of regular medical monitoring, along with other logistical support, provided by the applicant to senior citizens at their doorsteps, attract 18% GST.The two-member bench of Brajesh Kumar Singh and Joyjit Banik has observed that supply by way of health care services qualifies for exemption if it is provided by a...

Trademark Infringement: Madras High Court Temporarily Restrains 'DigiPE' From Using Its Mark, Says Deceptively Similar To 'PhonePe'

The Madras High Court has temporarily restrained DigiPe Fintech Private Limited from using its mark 'DIGIPE' following a trademark infringement suit by popular digital payments company PhonePe.Justice C Saravanan said the offending trademark 'DigiPE' is similar to the 'PhonePe' mark which stands registered in Class 9, 35, 36 and 42 by PhonePe Private Limited."Considering the fact that...

When AO Has Taken One Of The Possible Views The PCIT Is Prohibited From Adopting Different View: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT), while quashing the revision order, held that when the Assessing Officer (AO) has taken one of several possible views, the Principal Commissioner of Income Tax (PCIT) is prohibited from adopting a different view.The two-member bench of Aby V. Varkey (Judicial Member) and B.R. Baskaran (Accountant Member) relied on the decision of...

GST Dept. Can’t Retain Disputed Amount Paid Due To Inadvertent Error: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that the GST department cannot retain the disputed amount that is paid to them due to an inadvertent error.The division bench of Justice C. Praveen Kumar and Justice A.V. Ravindra Babu has observed that the amounts that were paid by the assessee or petitioner who furnished the incorrect details cannot be taken as a tax due from the department or...

Customs Broker Is Not Liable For Undervaluation Of Exported Goods: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs brokers cannot be held liable for the undervaluation of exported goods.The bench of P. Dinesha (a judicial member) has observed that the valuation of any goods could never be the domain of a customs broker as it depends upon the contract between the exporter and the importer, in which...

Former Husband’s Remarriage Not A Ground To Question Settlement Arrived Earlier For Divorce: Karnataka High Court

The Karnataka High Court has said that remarriage of the former husband cannot be a ground to question the settlement arrived between the couple after issues were settled before the court and decree of divorce was granted. A single judge bench of Justice M Nagaprasanna dismissed a petition filed by one Lata Choodiah seeking to set aside the memorandum of settlement arrived at...

Madras High Court Bats For Better Prison Culture, Orders Preparation Of Prisoners’ Rights Handbook

Noticing shortcomings in the manner in which prison administration is carried out at present, the Madras High Court has issued a slew of directions to the State and the Prison Department for creating a better prison environment and prison culture. The Madurai bench of Justice R Mahadevan and Justice Sathya Narayana Prasad directed the respondent authorities to also prepare a...

NCLAT Delhi Upholds Dismissal Of Wave Megacity’s Section 10 Application By AA

The National Company Law Appellate Tribunal (“NCLAT”), Principal Bench, comprising of Justice Ashok Bhushan (Chairperson) and Mr. Barun Mitra (Technical Member), while adjudicating an appeal filed in Wave Megacity Centre Private Limited v Rakesh Taneja & Ors., had upheld the dismissal of Section 10 of IBC application on behalf of Wave Megacity Centre by the...

Borrowers Enter OTS ; Supreme Court Directs Bank To Re-Consider Decision Of Wilful Default

The Supreme Court Bench comprising of Justice Surya Kant and Justice J.B. Pardiwala, while adjudicating a petition filed in Orbitz Irrigation Pvt. Ltd. & Ors. v Bank of Baroda & Anr., has directed the Bank to re-consider its decision of declaring the Borrowers (Petitioners) as wilful defaulters in light of changed circumstances, as the Bank had subsequently entered into One...

Gelatin Sticks Sold Illegally Without Their Knowledge, Licence Holders Can't Be Held Vicariously Liable For Employee's Actions: Karnataka High Court

The Karnataka High Court has quashed criminal proceedings initiated against owners of a shop licensed for selling explosives to quarry contractors, on the ground that their employee had illegally sold the gelatine sticks to a person, who died in an explosion.A single judge bench of Justice K Natarajan allowed the petition filed by P Sunil Kumar and others and quashed the proceedings...

Prima Facie Infringement Made Out: Bombay High Court Temporarily Restrains Pune's Regal Footwear From Using 'Regal' Trademark

The Bombay High Court temporarily restrained Pune’s Regal Footwear from using the mark ‘Regal’ in a trademark infringement suit filed by owners of Mumbai’s Regal Shoes.Justice R. I. Chagla, while deciding a notice of motion in the suit held, “The Plaintiffs case of passing off is made out particularly considering that the rival marks are identical and used for...

‘Other Family Members Can't Take Place Of Father, Mother’: P&H HC Upholds 3-Yr Old’s Interim Custody To Mother, Says Father May Not Have Ample Time

Upholding the grant of interim custody of a minor son to his mother, the Punjab and Haryana High Court recently observed that extended family members of the child can never take place of either the father or the mother, when it comes to taking care of the minor.The court was commenting on the father's argument that his parents and other family members are there to look after the minor...