Taxation Law - Detention and Release under GST – Non-Issuance of Final Order – Violation of Section 129(3) CGST Act – Appeal Allowed – Consignment of goods was detained for alleged discrepancies during transit – Appellant filed objections and deposited tax and penalty under protest to secure release – Authorities failed to issue a final adjudication order in For...
Civil Law – Suit for Declaration of Title – Appeal Dismissed – The appellant filed suit for declaration claiming that sale deed dated 30.04.2012 was executed under misrepresentation and without payment of consideration – Trial court and first appellate court held that appellant executed sale deed after receiving full consideration and was not in possession of suit pro...
Matrimonial Law - Recovery of Istridhan - Ex Parte Decree – Setting Aside on Grounds of Non-Service – Family Court Order Set Aside Against Husband – The husband contended non-service of notice while abroad and sought an opportunity to contest the matter – The Court accepted the general principle favoring adjudication on merits, remanded the case to Family Court on condition...
Civil Law - Section 2, 3 and 17 of the Indian Stamp Act - Stamp Duty – Valuation Date – Market Value on Date of Sale Deed Relevant – Divergence Resolved – The Division Bench answered the reference on the issue of stamp duty valuation under the Indian Stamp Act, 1899 – Held that for purposes of determining the stamp duty on a conveyance/sale deed, the relevant ma...
Land Acquisition – Compensation for Unlawful Possession – Delay Not a Bar – Judgment Reversed – The appellants sought compensation for 8 kanals and 13 marlas of land taken by the Rural Development Department in 1958-59 without acquisition – Writ Court dismissed the petition on the ground of delay – Division Bench held that such possession without due process vio...
Arbitration Appeal – Improper Constitution of Arbitral Tribunal – Arbitrator Lacked Jurisdiction – Fresh Commencement Required – After the initial award was set aside, appellants re-approached the same arbitrator without issuing notice under Section 21 or mutual agreement of parties – Held: Arbitrator lacked jurisdiction to recommence proceedings; Single Judge rightly...
Arbitration – Legal Heirs as Parties – Clause Permitting Continuation of Firm – Arbitration Agreement Extends – The partnership deed contained a clause (Clause 15) allowing continuation of business with legal heirs after a partner's death – Clause 16 permitted arbitration of disputes – Held: Legal heirs are entitled to invoke arbitration despite absence of r...
Land Acquisition - Fraud on Court – Suppression of Material Facts – Exclusive Compensation Awarded – Order Set Aside – Reddy was found to have manipulated judicial processes by suppressing prior litigation and asserting contradictory claims to secure compensation – Held: The High Court order and subsequent judgment in Reddy Veerana (2022) were vitiated by fraud and de...
Civil Law - Specific Performance – Oral Agreement to Reconvey – Specific Performance Denied – Suit Dismissed – The plaintiffs sought enforcement of an alleged oral agreement to reconvey property allegedly transferred to the defendant to secure a business loan – The trial court disbelieved the oral agreement and upheld the sale deed as valid – Held: Oral agreemen...
Writ Petition – Maintainability – Alternate Remedy – Election Dispute – Appeal Lies under Section 38(4) – The petitioner challenged the maintainability of an election petition filed with delay, arguing that the ground of illness was fabricated – The High Court held that the proper remedy was to file an appeal before the District Judge as per Section 38(4) of the...