Madras High Court Monthly Digest - January 2023 [Citations 1 to 37]

Citations: 2023 LiveLaw (Mad) 1 To 2023 LiveLaw (Mad) 37 NOMINAL INDEX Manikandan v. State, 2023 LiveLaw (Mad) 1 P Geetha v. V. Kirubaharan , 2023 LiveLaw (Mad) 2 M/s.Tirupur Sree Annapoorna Versus Tamil Nadu Sales Tax Appellate, 2023 LiveLaw (Mad) 3 Easwaran Brothers India Private Limited Versus The Assistant Commissioner (ST) (FAC), 2023 LiveLaw (Mad) 4 M Kannadasan...

Allahabad High Court Weekly Round-Up: January 23 To January 29, 2023

NOMINAL INDEX Brijeash Saurabh Mishra @ Brijesh Mishra vs. State Of U.P. Thru. Prin. Secy. Home Lko. And Another 2023 LiveLaw (AB) 32 Mohd. Aslam vs. State of U.P 2023 LiveLaw (AB) 33 Mohd. Ahmad Khan @ Ahmad Khan And Another vs. State Of U.P. And 2 Others 2023 LiveLaw (AB) 34 Sajid @ Sajid Pardhan vs. State of U.P. 2023 LiveLaw (AB) 35 Mohammad Azam Khan vs. State of U.P....

Supreme Court Annual Digest 2022- Interpretation of Statutes

Interpretation of Statute - Difference and distinction between a charging provision in a fiscal statute and an exemption notification - The principle that in the event of ambiguity in a provision in a fiscal statute, a construction favourable to the assessee should be adopted is concerned, shall not be applicable to construction of an exemption notification, when it is clear and...

IBC Cases Weekly Round-Up: 23 January TO 29 JANUARY 2023

NCLATNo Condonation Beyond 45 Days, IBC Overrides Limitation Act : NCLAT ChennaiCase Title: M/s. Platinum Rent A Car (India) Pvt. Ltd. v M/s. Quest Offices Limited Case No.: Comp App (AT) (CH) (Ins) No.448/2022 The National Company Law Appellate Tribunal (“NCLAT”), Chennai Bench, comprising of Justice M. Venugopal (Judicial Member) and Ms. Shreesha Merla (Technical Member),...

Tax Cases Weekly Round-Up: 22 January to 28 January 2023

Supreme Court Supreme Court Sets Aside Bail Condition To Deposit Rs 70 Lakhs In Case For Wrongfully Claiming ITC Case Title: Subhash Chauhan Versus UOI Citation: 2023 LiveLaw (SC) 61 The Supreme Court has overturned a bail condition imposed by the High Court that a person accused of illegally claiming Input Tax Credit must deposit Rs. 70 lakhs, the alleged amount...

Supreme Court Annual Digest 2022- Words And Phrases

Appeal Words and Phrases - Appeal - An appeal is judicial examination of a decision of a subordinate court by a higher court to rectify any possible error(s) in the order under appeal. The law provides the remedy of an appeal in recognition of the fact that those manning the judicial tiers too may commit errors. (Para 28) BSES Rajdhani Power Ltd. v. Delhi Electricity...

Karnataka High Court Weekly Round-Up: January 23 To January 29, 2023

Nominal Index Kuldeep And State of Karnataka & Others. 2023 LiveLaw (Kar) 21 Union of India & others And State of Karnataka & others. 2023 LiveLaw (Kar) 22 XXX And ABC. 2023 LiveLaw (Kar) 23 XYZ And ABC. 2023 LiveLaw (Kar) 24 K V Srinivas Rao & others And State of Karnataka & Others. 2023 LiveLaw (Kar) 25 Rajeev Chandrasekhar And State of...

Madras High Court Weekly Round-Up: January 23 to January 29, 2023

A weekly round-up of important cases from the Madras High Court and its subordinate courts. Citations: 2023 LiveLaw (Mad) 25 To 2023 LiveLaw (Mad) 33 NOMINAL INDEX Mr. AD Padmasingh Issac and others v. Karaikudi Achi Mess and another, 2023 LiveLaw (Mad) 25 The Designated Officer v. Jayavilas Tobacco Traders LLP, 2023 LiveLaw (Mad) 26 M/s. Paul Raj Engineering v....

Bombay High Court Weekly Round-Up: January 23 To January 29, 2023

Nominal Index [Citation 43 - 60]MA Multi-Infra Development Pvt. Ltd. v. ACIT 2023 LiveLaw (Bom) 43Vishwanatha Sridhar Prabhu v. Union of India & Anr. 2023 LiveLaw (Bom) 44Axis Trustee Services Limited v. Union of India and Ors. 2023 LiveLaw (Bom) 45ABC v. State of Maharashtra 2023 LiveLaw (Bom) 46Yoko Sizzlers v. Yokoso Sizzlers 2023 LiveLaw (Bom) 47Pradeep Sharma v. NIA 2023 LiveLaw...

Supreme Court Weekly Roundup (22nd January 2023 - 28th January 2023)

Judgements/OrdersESI Act Applicable To Factory Or Establishment Irrespective Of Number Of Persons Employed : Supreme CourtCase Title: The ESI Corporation v. M/s . Radhika Theatre | CA 312 OF 2023 | 20 Jan 2023Citation: 2023 LiveLaw (SC) 53Coram: Justice M.R. Shah and Justice C.T. RavikumarThe Supreme Court held that Section 1(6) of the Employees’ State Insurance Act, 1948 (ESI Act),...

Kerala High Court Weekly Round-Up: January 23 To 29 January, 2023

Nominal Index [Citation: 2023 LiveLaw(Ker) 39-47]Fasaludheen A. & Anr. v. State of Kerala & Anr. and other connected matters 2023 LiveLaw (Ker) 39Firozalavi T.V. v. State of Kerala & Ors. 2023 LiveLaw (Ker) 40Kerala State United Nurses Association v. State of Kerala 2023 LiveLaw (Ker) 41Sayed Mohammed Noorul Ameer and Ors. v. U.T. Administration of Lakshadweep 2023 LiveLaw(Ker)...

Supreme Court Annual Digest 2022- TAX

See Also: Supreme Court Annual Digest 2022 - Income Tax Central Excise Act, 1944; Section 11B - Central Excise Rules, 2002 ; Rule 18 - While making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable. (Para 15) Sansera Engineering Ltd....