Refund Or Carry Forward The ITC To GST Regime Is Dealer’s Choice: Madras High Court

The Madras High Court has held that the dealer has two options: refund or carry forward the ITC to the GST regime.The single bench of Justice M. Sundar has observed that the dealer cannot be compelled to opt for one of the two, i.e., refund or carry forward the ITC to the GST regime. It is, after all, an option given to the dealer. The provisional refund order issued by the department and...

Clause Contained In The Tax Invoice Amounts To An Arbitration Clause: Bombay High Court

The Bombay High Court has held that the clause contained in the invoices, which clearly stipulates a reference to arbitration, deserves to be construed as an arbitration clause.The single bench of Justice Bharati Dangre has observed that any document in writing exchanged between the parties that provide a record of the agreement and in respect of which there is no denial by the other side...

Entities Evading Tax Payment Are Liable To Be Punished Under Criminal Charges With Penalties: Madras High Court

The Madras High Court, while analysing the growing trend of tax evasion, has stated that companies, firms, or entities that evade tax payments are liable to be punished under criminal charges with substantial penalties.The division bench of Justice S. Vaidyanathan and Justice C. Saravanan has observed that the hotel business is the fastest-growing one in the world. Despite the growth, hotel...

Delhi High Court Orders Status Quo On MCD’s Demolition Action Against Makeshift Shelter Of 80-Yr-Old ‘Dog Amma’

The Delhi High Court on Wednesday ordered status quo on the action of Municipal Corporation of Delhi (MCD) of demolishing a temporary makeshift shelter of an 80 years old woman, housing over 200 displaced stray dogs for over 30 years. Pratima Devi, an octogenarian popularly known as “Dog Amma”, moved court seeking immediate alternate shelter after the demolition happened on January 3,...

Karnataka RERA Has No Authority Over Projects Granted 'Partial' Occupancy Certificate Prior To Enforcement Of Act: High Court

The Karnataka High Court has set aside an order passed by the Karnataka Real Estate Regulatory Authority, directing M/S. Provident Housing Limited to refund an amount to an apartment purchaser, who filed a complaint with the Authority seeking refund after willingly withdrawing from the contract for sale and accepting the refund amount. The project had received partial occupancy...

Victim’s Testimony Unreliable, Major Improvements Made: Allahabad HC Acquits Police Constable Convicted In Minor's Rape Case

The Allahabad High Court recently acquitted a police constable who was convicted in 2018 by a trial Court for allegedly raping a 16-year-old minor girl, after finding that the medical evidence did not support the prosecution’s case. The bench of Justice Ashwani Kumar Mishra and Justice Shiv Shanker Prasad also observed that there were major improvements in the testimony of the...

NCLT Delhi Rejects Scheme Of Amalgation For Being Non Compliant Of Section 72A(2) Of Income Tax Act

The National Company Law Tribunal (“NCLT”), New Delhi Bench, comprising of Shri Bachu Venkat Balaram Das (Judicial Member) and Shri L.N. Gupta (Technical Member), while adjudicating a petition filed in Minda TG Rubber Pvt. Ltd. v Toyoda Gosei Minda India Pvt. Ltd., has rejected the Scheme of Amalgamation proposed by Minda TG Rubber Pvt. Ltd. for being non compliant of Section 72A(2)...

Karnataka Examinations Authority Cannot Withhold Students' Original Documents In Absence Of Enabling Rules: High Court

The Karnataka High Court has made it clear that Karnataka Examinations Authority (KEA) cannot, in the absence of enabling rules, withhold the original documents of medical students who have participated in the second round of counselling and secured a seat and then desire to participate in the counselling process elsewhere in other states. A division bench of Justice S Sunil Dutt Yadav...

Detention Order Passed For Pleasure Of Passing It, Grounds Not A Matter Of Wordplay: High Court Censures Kashmir Divisional Commissioner

The Jammu & Kashmir and Ladakh High Court recently quashed a detention order under Prevention of Illicit Traffic In Narcotic Drugs and Psychotropic Substances Act, observing that it seems to have been passed for the pleasure of passing an order. Justice Rahul Bharti said that the petitioner was on bail in the case under NDPS Act, thereby he was in regular attendance before the...

Jharkhand High Court: Important Judgments Of 2022

Citations: 2022 LiveLaw (Jha) 1 to 97NOMINAL INDEXRinki Kumari @ Anita Kumari v. Kundan Kumar @ Kundan Kumar Singh, 2022 LiveLaw (Jha) 1Arun Kumar Prajapati v. State of Jharkhand, 2022 LiveLaw (Jha) 2Kayum Ansari v. Central Coal Feild Limited, 2022 LiveLaw (Jha) 3Ashok Kumar Singh & Ors v. the State of Jharkhand and Other Connected Matters, 2022 LiveLaw (Jha) 4National Insurance...

Don’t Stop Salary Of State Employees For Not Opting For National Pension System Until Further Orders: Allahabad HC To UP Govt

The Allahabad High Court has directed the state government that until further orders, it shall not stop the salary of its employees only on the ground that they have not opted for National Pension System. The bench of Justice Pankaj Bhatia passed this order on Tuesday while dealing with a writ plea moved by certain state employees (Yogendra Kumar Sagar and others) challenging the...

Got Certified Copy Of Bail Order To File Appeal After 55-Days: Bhima Koregaon Accused Surendra Gadling Justifies Delay In Default Bail Application

Advocate Surendra Gadling an accused in the Bhima Koregaon – Elgar Parishad Caste violence case has approached the Bombay High Court against rejection of his default bail application by the Special NIA Court. In the plea under Section 21(4) of the NIA Act Gadling has blamed the prison department for the delay of nearly two months in receiving certified copies of the order of the...