News Updates
'Committees Can Always Be Constituted By Legislative Council To Study Performance Of Nursing Colleges': Karnataka High Court
The Karnataka High Court has dismissed an appeal challenging the order of the Single Judge bench which upheld the constitution of a Special House Committee, empowered to visit all Nursing Colleges and Allied Health Sciences Institutions in state and carry out inspections to ascertain whether they are functioning as per directions of the Indian Nursing Council and whether they have...
‘Lawyers In Criminal Courts Absolute Necessity, Not Luxury’: Delhi High Court Acquits Man Who Faced Trial Without Any Legal Aid
Calling it a classic case where canons of justice were kept aside by trial court as the accused wasn't provided any effective legal aid, the Delhi High Court has acquitted a man in a case of preparation for committing dacoity."Considering the overall facts and circumstances of the case, this Court’s judicial conscience does not permit to now remand back the matter and direct the learned...
Treated Water Obtained From CETP Attracts 18% GST: Gujarat AAR
The Gujarat Authority for Advance Ruling (AAR) has observed that treated water obtained from the Common Effluent Treatment Plant (CETP) attracts 18% GST.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that the applicant is also a common effluent treatment plant engaged in collecting, conveying, treating, and disposing of effluents from its member dyeing and...
Contract For Construction Of New Railway Siding Is Covered Under “Works Contract”, Attracts 12% GST: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has ruled that the contract for the construction of new railway siding is covered under the definition of a "works contract" and attracts 12% GST.The two-member bench of Brajesh Kumar Singh and Joyjit Banik has observed that the work executed by the applicant in connection with the construction of a Railway siding at Jhanjra Area by...
NDPS Act | Contraband May Be Retested Under Extremely Exceptional Circumstances By Citing Cogent Reasons: Madhya Pradesh High Court
The Madhya Pradesh High Court, Indore Bench recently held that the application for retesting of sample of contraband seized in an NDPS Act case may be allowed provided that the Prosecution is able to justify it with cogent reasons. However, it added, such an application can be moved only under exceptional circumstances. Placing reliance on the decision of the Apex Court in Thana Singh...
Vedanta Claimed Unutilized ITC Refund, No Scope For Supplementary Refund Application Based On Fresh Calculation: Orissa High Court
The Orissa High Court has held that Vedanta has claimed the refund of the unutilized input tax credit on account of zero-rated supplies by clubbing up all the transactions relating to three units. There is no scope to insist on consideration of a supplementary refund application based on a fresh calculation made by taking individual unit-wise transactions into account.The division bench headed...
It Is A PAN Which Follows The Jurisdiction And Not The Jurisdiction Which Follows PAN: Bombay High Court
The Bombay High Court ruled that the transfer of PAN is a result of the order transferring jurisdiction and that the PAN follows the jurisdiction rather than the other way around.The division bench of Justice Dhiraj Singh Thakur and Justice Valmiki SA Menezes has observed that after the CIT in Mumbai passed an order on December 19, 2014, transferring the assessment jurisdiction from Mumbai...
Death By Electrocution: Telangana High Court Upholds Compensation To Kin Irrespective Of Negligence By Electricity Department
In an appeal suit, the Telangana High Court confirmed the judgment of the trial court for payment of compensation to the family of deceased who died due to electrocution. The trial Court while relying on the decision of Supreme Court in M.P. Electricity Board v. Shail Kuma & ors. (2002) had observed as: “The liability cast upon the Electricity department is strict liability,...
Section 498-A IPC Nowhere Suggests That It Covers Only Valid Marriage: Madhya Pradesh High Court
The Madhya Pradesh High Court recently observed that the provision under Section 498-A IPC covers not only valid marriage but other forms of marriage as well. Interpreting the language under Section 498-A IPC, Justice Nandita Dubey observed- Though it is an admitted position that complainant/respondent No.4 was already married and had a living spouse, when she contracted...
No Promissory Estoppel Involved In Grant Of Temporary Reprieve From Service Tax On Works Contract; Madras High Court
The Madras High Court has dismissed a batch of writ petitions challenging Notification No.6/2015-Service Tax, dated 01.03.2015, which withdrew service tax exemption on services in nature of works contract, as granted under the Mega Exemption Notification No.25/2012-Service Tax, dated 20.06.2012. The bench of Justices S. Vaidyanathan and C. Saravanan observed that “works...
Participation In The Arbitration Proceedings Cannot Be Considered To Be A Waiver Of Section 12(5) Of The A&C Act: Delhi High Court
The High Court of Delhi has held that mere participation in the arbitration proceedings cannot be considered to be waiver of Section 12(5) that provides for ineligibility of arbitrator. The bench of Justices Vibhu Bakhru and Amit Mahajan held that applicability of Section 12(5) can only be waived off by an express agreement and not by the conduct of parties. The Court held that...
Non-Attestation Of Affidavit With Section 34 Application; A Procedural Irregularity; Application Valid: Delhi High Court
The Delhi High Court has ruled that non-attestation of the affidavit accompanying the application filed under Section 34 of the Arbitration and Conciliation Act, 1996 (A&C Act) is a mere procedural irregularity. Thus, it cannot be treated as fatal to the institution of the suit, the bench of Justice Neena Bansal Krishna concluded. The Court held that the application cannot be...