J&K&L High Court Weekly Roundup December 19 To December 25, 2022

J&K&L High Court Weekly Roundup December 19 To December 25, 2022Nominal Index :Case Title: Bajaj Allianz General Insurance Co. Ltd Vs Gulshan Kumar and Ors 2022 LiveLaw (JKL) 253Case Title : Akona Engineering Private Ltd Vs Pal Construction and another 2022 LiveLaw (JKL) 254Case Title : Royal Singh Vs UT of J&K 2022 LiveLaw (JKL) 255Case Title : Abdul Aziz Bhat Vs Mohammad Iqbal...

Madras High Court Weekly Round-Up: December 19 to December 25, 2022

A weekly round-up of important cases from the Madras High Court and its subordinate courts. Citations: 2022 LiveLaw (Mad) 511 To 2022 LiveLaw (Mad) 518 NOMINAL INDEX Arvind Gupta v Punjab National Bank and another, 2022 LiveLaw (Mad) 511 M Hemalatha v The National Medical Commission and others and Minor K Megatharani v The Union of India and others, 2022 LiveLaw (Mad)...

Tax Cases Weekly Round-Up: 18 December to 24 December 2022

Supreme CourtSmall Tax Effect: Monetary Limit To Prefer An Appeal Before The Supreme Court Is Rs. 2 crores: Supreme Court Case Title: CIT Versus Swapnil Finance Pvt. Ltd. The Supreme Court disposed of the appeal on the ground of low tax effects. The division bench of Justice M.R. Shah and Justice Sudhanshu Dhulia observed that the monetary limit to file an appeal before the...

"Deposit ₹10K In Gau Seva Aayog's A/C": Allahabad HC Imposes Bail Condition On Man Booked Under UP Cow Slaughter Act

The Allahabad High Court last week granted bail to a man booked under the Uttar Pradesh Prevention Of Cow Slaughter Act, 1955 on the condition that he shall deposit Rs.10,000/- in the account of Gau Seva Aayog within a period of one month from his release.The bench of Justice Shree Prakash Singh passed this order while adjudicating upon the bail plea moved by one Saleem who was booked...

Arbitration Cases Weekly Round-Up: 18 December To 24 December, 2022

Allahabad High Court: Section 9 Application, Against Cashing Unconditional BG; Court To Consider Only Terms Of BG: Allahabad High Court Case Title: U.P. Expressways Industrial Development Authority versus M/s. Sahakar Global Ltd. The Allahabad High Court has ruled that while dealing with an application under Section 9 of the Arbitration and Conciliation Act, 1996 (A&C...

Allahabad HC Quashes CJM's Order Rejecting Rape Victim's S. 156 (3) CrPC Plea For Police Probe, Remands Matter Back

The Allahabad High Court last week quashed an order of a Chief Judicial Magistrate (CJM) rejecting an application moved by a rape victim under section 156 (3) CrPC seeking a police probe in the allegations of rape made by her against the accused.The bench of Justice Rahul Chaturvedi also remanded the matter back to the CJM's court with a direction to re-consider and re-visit the entire...

Transfer Of Fintech App To Subsidiary Is Transfer Of Going Concern: Karnataka AAR

The Karnataka Authority for Advance Ruling (AAR) has held that the GST exemption is available on the transfer of an independent part of business pertaining to mobile software.The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that the transfer of an independent part of business pertaining to the "Loan Front" app, a mobile software, qualifies as a transfer of going...

Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has ruled that the charge of double benefit is only valid when the assessee claims a refund and uses it to pay excise duty.The bench of Ramesh Nair (a judicial member) has observed that it set aside the order passed by the Revenue Department rejecting the refund application of the assessee. The refund cannot...

Delhi High Court Weekly Round-Up: December 19 To December 25, 2022

Citations [2022 LiveLaw (Del) 1192 TO 2022 LiveLaw (Del) 1215]NOMINAL INDEXINDIAN PILOTS GUILD & ANR v. DIRECTOR GENERAL OF CIVIL AVIATION & ANR 2022 LiveLaw (Del) 1192Umesh v. State (and other connected matters) 2022 LiveLaw (Del) 1193VIJAY AGRAWAL THROUGH PAROKAR v. DIRECTORATE OF ENFORCEMENT 2022 LiveLaw (Del) 1194PRAVEEN GARG v. THE HIGH COURT OF DELHI AND ORS. 2022 LiveLaw...

Rajasthan Housing Board, A Govt. Authority - Services Exempted From GST: AAR

The Rajasthan Authority for Advance Ruling (AAR) has held that services provided by the Rajasthan Housing Board in relation to any function entrusted to a municipality under Article 243 W of the Constitution are exempt from GST.The two-member bench of Umesh Kumar Garg and M.S. Kavia has observed that the Rajasthan Housing Board is covered under the definition of "government...

No Progress By Mental Health Authority In Five Years, State Counsel Handicapped Without Instructions: Bombay High Court Summons Secretary Health

Livid over the Maharashtra Mental Health Authority's non-functioning and lackadaisical attitude, the Bombay High Court recently directed state health department's principal secretary and CEO of the authority to remain present during the next hearing in court. "…for last almost five years no progress at all has been achieved by the Authority," the division bench of Justices NJ Jamadar...

Compensation On Cancellation Of Leasehold Rights Over A Plot, Capital Receipt: Delhi High Court

The Delhi High Court has held that the leasehold rights held by the assessee in the plot were a capital asset and that the compensation received by the assessee from the Government of Goa on the cancellation of the plot was a capital receipt and not a revenue receipt.The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has observed that if an agreement for the transfer...