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Taxpayers To Be Barred From Filing GSTR-3B Return For Excess GST ITC Claims: GSTN Issues Advisory
The Goods and Services Tax Network (GSTN) has announced that taxpayers will soon be barred from filing Goods and Services Tax (GST) Return GSTR-3B if they attempt to claim or reclaim input tax credit (ITC) in excess of the balance available in the relevant electronic ledgers. In the advisory issued on December 29, 2025, GSTN stated that negative balances and excess ITC availment will...
Kerala HC Grants Bail To Asst Director Booked For Allegedly Sexually Harassing Actress Inside Dulquer Salmaan's Production Company Office
The Kerala High Court on Tuesday (December 30) granted bail to assistant director Midhil Babu, who is accused of sexually harassing an aspiring young actress in the office of Wayfarer Films Pvt. Ltd., Dulquer Salmaan's production company.Justice Jobin Sebastian passed the order granting him bail today. It was orally observed:"Petition is allowed...You have to surrender the passport."His...
Participation In Strike Alone Cannot Justify Termination Without Enquiry: Patna High Court
The Patna High Court held that participation in a strike, by itself, cannot automatically justify termination of service, particularly in the absence of any finding of illegality of the strike or misconduct attributable to the employee. The Court further held that treating absence during a strike as misconduct or abandonment of service requires adherence to due process, including issuance of...
Sabarimala Gold Theft: Kerala High Court Allows Inclusion Of Two More Officers In Special Investigation Team
The Kerala High Court on Tuesday (30 December) allowed the inclusion of two more officers in the Special Investigation Team (SIT) constituted for the investigation of gold theft from the Dwarapalaka idols and lintels of the Sabarimala temple.A vacation bench comprising Justice Ziyad Rahman A A and Justice M B Snehalatha allowed the application submitted by the head of the SIT which requested...
Domestic Award Pertaining To International Commercial Arbitration Enforceable By HC U/S 36 Of Arbitration Act: Allahabad High Court
The Allahabad High Court has held that a domestic award pertaining to an international commercial arbitration is enforceable by High Court, which has the jurisdiction, under Section 36 of Arbitration and Conciliation Act, 1996.The bench of Justice Rajan Roy and Justice Rajeev Bharti held that“.. it is the High Court which is the 'Court' for filing an application under Section 36 of...
Share Purchase Dues Between Exiting And Erstwhile Shareholders Not Financial Debt: NCLT Indore
The National Company Law Appellate Tribunal (NCLT) at Indore has held that consideration paid for the purchase of shares between outgoing and incoming shareholders is a personal equity transaction and cannot be treated as a financial debt against the company under the Insolvency and Bankruptcy Code. A coram of Judicial Member Brajendra Mani Tripathi and Technical Member Man Mohan Gupta...
Gauhati High Court Upholds Age Restriction Under Assisted Reproductive Technology Act, Says It Ensures Well-Being Of Mother & Child
The Gauhati High Court recently upheld the constitutional validity of Section 21(g) of Assisted Reproductive Technology (Regulation) Act 2021 which prescribes an age limit for men and women who can avail ART services, observing that provision was enacted to ensure well-being of the mother and child. For context, as per Section 21(g), ART services can be provided to women who are above the age...
J&K&L High Court Issues Notice On ₹5 Crore Compensation Plea Over Alleged Illegal Demolition; Orders Status Quo At Site
The Jammu & Kashmir High Court issued notice to the Union Territory administration in a writ petition seeking ₹5 crore compensation for the alleged unlawful demolition of a commercial structure and violation of the petitioner's right to livelihood.A bench of Justice Rahul Bharti, while considering the matter, noted the petitioner's grievance that the District Administration demolished...
Assistant Legal Aid Defense Counsel Vacancy At District Legal Services Authority, Kanniyakumari
Kanniyakumari District Legal Services Authority District Court Campus, Nagercoil invites application for the post of Assistant Legal Aid Defense Counsel. Name of the Post: Assistant Legal Aid Defense Counsel No. of Post: 01 (One) Remuneration: Rs. 20,000/- to Rs.35,000/- per mensem Essential Qualification and Experience · Practice in Criminal law from 0 to 3 years. · Good oral and written communication skills. · Thorough understanding of ethical...
Prior Criminal Sanction Not For Shielding Corruption: Jharkhand HC Upholds Cognizance Against Ex-IAS Officer Pooja Singhal
The Jharkhand High Court recently held that the requirement of prior sanction under Section 197 of the Code of Criminal Procedure applies only to acts reasonably connected with the discharge of official duties, and not to personal or illegal acts merely because they are committed by a public servant. The Court clarified that the protection under Section 197 CrPC is not intended to shield...
NCLAT Holds Appeal Delay Deemed Condoned Due To Registry Error, Refuses To Recall Insolvency Admission
The National Company Law Appellate Tribunal (NCLAT) at Delhi held that a three-day delay in filing an insolvency appeal stood deemed to have been condoned due to a registry error, and on that basis refused to recall its earlier order admitting insolvency proceedings. A coram comprising Judicial Member Justice Yogesh Khanna and Technical Member Ajai Das Mehrotra, passed the order on December...