Supreme Court Criminal Digest April 2024

Bail Cancellation of Bail – Grounds – Misuse of liberty – Participation in protest and expression of strong views – Non-violation of bail conditions. A. Duraimurugan Pandiyan Sattai @ Duraimurugan v. State, 2024 LiveLaw (SC) 313 Criminal Law – Bail application – No specific prayer for bail in appeal petition – Held, the plea for bail in the context of the present...

Supreme Court Quarterly Digest 2024 - Negotiable Instruments Act, 1881

Director of the company not responsible for its day-to-day affairs cannot be held liable for dishonor of cheque. (Para 10) Susela Padmavathy Amma v. Bharti Airtel Ltd., 2024 LiveLaw (SC) 237 Section 118 r/w. 139 - Accused has signed the cheque. The only dispute is with regard to the age of the ink used in making the signature on the cheque and the age of the signature and contents of...

ITAT Cases Monthly Round Up: May 2024

Bonafide Mistake Committed By Assessee While Applying For Registration In Form 10AB Instead Of Form 10A, Merits To Be Condoned: Hyderabad ITATCase Title: Mandava Foundation verses Income Tax OfficerOn finding that it is proper to condone the mistake committed by the assessee while applying for registration in Form 10AB instead of Form 10A of the Income Tax Act, the Hyderabad ITAT directed...

Supreme Court Monthly Digest April 2024

Citations 2024 LiveLaw (SC) 269 to 2024 LiveLaw (SC) 339 Abuse of Process of Law Abuse of process of law – Collusion between parties in tender process – Held, respondent no. 1 in collusion with respondent no. 2, had misused the process of law for covering up the irregularities and illegalities committed in the tender process. The division bench of High Court failed to notice...

Direct Tax Cases Monthly Round Up: May 2024

Supreme CourtInterest-Free/Concessional Loans To Bank Employees Taxable As Perquisite : Supreme Court Upholds Rule 3(7)(I) Of Income Tax RulesCase Name- All India Bank Officers' Confederation Vs The Regional Manager, Central Bank Of India & OthersCitation : 2024 LiveLaw (SC) 352A Division bench of the Supreme Court comprising of Justice Sanjiv Khanna and Justice Dipankar Datta while...

Indirect Tax Cases Monthly Round Up: May 2024

Supreme CourtSupreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest ProvisionsCase Title: Radhika Agarwal v. Union of India and Ors., W.P.(Crl.) No. 336/2018 (and connected matters)While hearing a batch of petitions challenging penal provisions of GST Act, Customs Act, etc. as non-compatible with the CrPC and the Constitution,...

CESTAT Cases Monthly Round Up: May 2024

Service Tax Demand Not Sustainable On Imparting Education With Intensive Preparation For Competitive Exams: CESTATCase Title: BRK Educational Society Versus Commissioner of Central Excise & Service Tax, GunturThe Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the appellant-Society is not liable to pay service tax on their activity of...

Supreme Court Quarterly Civil Digest 2024

Supreme Court Quarterly Civil Digest 2024Abuse of Process of Law Special Leave Petitions - Several matters, wherein the special leave petitions are filed either against the order seeking adjournment or the order issuing notices or grant/refusal of interim protections. Filing of such petitions not only wastes the time of the Court but it also puts unnecessary burden on the Courts and adds up...

Supreme Court Quarterly Criminal Digest 2024

AcquittalAppeal from acquittal – Principles of deciding – Appreciation of evidence is the core element of a criminal trial and such appreciation must be comprehensive i.e. inclusive of all evidence, oral or documentary. Partial or selective appreciation of evidence may result in a miscarriage of justice and is in itself a ground of challenge. If the Court, after appreciation of...

Supreme Court Quarterly Digest On Indian Evidence Act [Jan – Mar, 2024]

Appreciation of Evidence – The High Court fails to appreciate evidence in a thorough manner and merely relied on a limited set of facts to arrive at a finding. In an appeal, as much as in a trial, appreciation of evidence essentially requires a holistic view and not a myopic view. Appreciation of evidence requires sifting and weighing of material facts against each other and a conclusion...

Supreme Court Quarterly Digest -Indian Penal Code [Jan-Mar, 2024]

Indian Penal Code, 1860 - Supreme Court Quarterly Digest 2024Section 34 & 120B – Since the foundational facts essential for constituting the substantive offences under Sections 153A and 504 IPC are not available from the admitted allegations of prosecution, the allegations qua the subsidiary offences under Sections 34 and 120B IPC would also be non est. (Para 30) Shiv Prasad Semwal v....

Bombay High Court Monthly Digest: April 2024 [Citations 176 - 236]

Nominal Index [Citation 176 - 236]Suhas Manohar Wankhede v. Election Commission of India & Others 2024 LiveLaw (Bom) 176Kirloskar Pneumatic Company v. Kataria Sales Corporation 2024 LiveLaw (Bom) 177Riak Insurance and Financial Services & Ors. v. HDFC Bank Limited 2024 LiveLaw (Bom) 178Niranjani Chandramouli v. Amit Ganpathi Shet and Ors. 2024 LiveLaw (Bom) 179M/s. OM...