State Can’t Block SARFAESI Sale by Late Revenue Entries: Secured Creditor’s Charge Prevails Over Tax Dues: Punjab & Haryana High Court Slams Sub-Registrar’s Refusal Providing SIM Card Without Knowledge of Its Criminal Use Does Not Imply Criminal Conspiracy: P&H High Court Grants Bail in UAPA & Murder Case Importer Who Accepts Enhanced Valuation Cannot Later Contest Confiscation and Penalty for Undervaluation: Madras High Court Upholds Strict Liability under Customs Act Marriage Cannot Be Perpetuated on Paper When Cohabitation Has Ceased for Decades: Supreme Court Invokes Article 142 to Grant Divorce Despite Wife’s Opposition Ownership of Trucks Does Not Mean Windfall Compensation: Supreme Court Slashes Inflated Motor Accident Award in Absence of Documentary Proof Concealment of Mortgage Is Fraud, Not a Technical Omission: Supreme Court Restores Refund Decree, Slams High Court’s Remand State Reorganization Does Not Automatically Convert Cooperative Societies into Multi-State Entities: Supreme Court Rejects Blanket Interpretation of Section 103 Indian Courts Cannot Invalidate Foreign Arbitral Awards Passed Under Foreign Law: Madhya Pradesh High Court Enforces Texas-Based Award Despite Commercial Court’s Contrary Decree Sudden Quarrel over Mound of Earth — Not Murder but Culpable Homicide: Allahabad High Court Eligibility Flows from Birth, Not a Certificate Date: Delhi High Court Strikes Down Rule Fixing Arbitrary Cut-Off for OBC-NCL Certificates in CAPF (AC) Recruitment Bar Under Order II Rule 2 CPC Cannot Be Invoked Where Specific Performance Was Legally Premature Due To Statutory Impediments: P&H High Court Once a Court Declares a Department an Industry Under Section 2(j), State Cannot Raise the Same Objection Again: Gujarat High Court Slams Repetitive Litigation by Irrigation Department “How Could Cheques Issued in 2020 Be Mentioned in a 2019 Contract?”: Delhi High Court Grants Injunction in Forged MOA Case, Slams Prima Facie Fabrication

"CIVIL LAW" Digest

Indirect Tax – Informer Reward Scheme – Maintainability of Writ – Informer’s Right – Petitioner claimed entitlement to reward under CBEC Notification dated 31.07.2015 for providing information against M/s Shakti Enterprises leading to tax demand and penalty – Order-in-original dated 06.12.2023 raised demand, later modified by order-in-appeal dated 15.07.2024 red...

Service Law – Appointment based on Unrecognized Qualification – Fraud and Misrepresentation – Held: Where appointment is secured on the basis of a certificate from an institute not recognized by the State Government, contrary to the specific eligibility criteria in the advertisement and appointment letter, the appointment is void ab initio. The principle that fraud vitiates every...

Suit for Damages - Lease & Damages – Wrongful Occupation – Section 108(q) Transfer of Property Act – Continuing Breach – Defendants (BPCL) failed to vacate property at Anna Salai, Chennai, after expiry of lease on 31.12.1997 – Lease deed (clause 3(iii)) imposed obligation to yield possession to landlord – Held, both statutory and contractual obligations cont...

Trade Marks – Rectification – Jurisdiction – Ext.P17 Trademark registered at Mumbai Registry – Section 57 allows rectification only before the High Court exercising appellate jurisdiction over the concerned Trade Marks Registry – Following PAS Agro Foods and Madras High Court in Woltop India – Held: Kerala High Court lacks jurisdiction; petition rejected [Paras ...

Electricity Act, 2003 – Section 126 – Unauthorized Use of Electricity – Change of User from Industrial to Commercial – Held: Usage of electricity for a purpose other than authorized (Industrial to Commercial Laboratory) constitutes unauthorized use under Section 126(6)(b)(i) – The fact that the user (lessee) did not change the name on the connection or obtain permissi...

Taxation Law - GST – Refund – Zero-Rated Supply – Eligibility of Exporters – Petitioners, being 100% Export Oriented Units, exported goods without payment of tax under Letter of Undertaking and claimed refund of unutilised input tax credit under Rule 89(4) of GST Rules – Authorities denied refund on ground that claim should have been filed under Rule 89(4A) applicable...

Contempt of Court – Willful Disobedience – High Court Order Declaring Acquisition Lapsed – Contempt Established – High Court in 2016 held that land acquisition had lapsed under Section 24(2) of the 2013 Act due to non-payment of compensation – State's SLP dismissed in 2017 – Despite this, State failed to comply, prompting contempt – High Court held: re...

Motor Vehicles Law – Cashless Treatment Scheme – Section 162(1) MV Act – The Court considered the plea for a cashless treatment scheme for road accident victims during the "Golden Hour" – Held: The Justice A.M. Sapre Committee is requested to deliberate on the reliefs sought regarding cashless treatment, reimbursement of post-discharge expenses, and integration wi...

Railway Accidents Claim – Untoward Incident – Bona Fide Passenger – Appellant injured after falling from overcrowded train due to sudden jerk – Tribunal rejected claim alleging self-inflicted injury and contributory negligence – High Court held that presence of valid journey ticket and contemporaneous medical and police records establish bona fide passengership and un...

Taxation Law - Income Tax – Reassessment – Faceless Regime – Jurisdiction – Petitioners challenged reassessment notices issued by Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, contending only the Faceless Assessing Officer (FAO) under the National Faceless Assessment Centre had jurisdiction post-enactment of Section 151A – Held: Delhi...