Taxation Law – Input Tax Credit – Exemption under Section 7(c) – Prohibition under Section 13(7) – Credit Denied – Dealer claimed entitlement to input tax credit for purchases sold to manufacturer-exporters under Form-E as per exemption notification – Authorities rejected the claim citing Section 13(7) which bars credit where sales are exempt under Section 7(c) ...
PIL – Civil - Town Planning – Section 21(4A) vs. Section 162 MRTP Act – Composite Draft Development Plan – State Government Empowered – Petitioners challenged appointment of Respondent No.6 by the State under Section 162, arguing only the “concerned” officer under Section 21(4A) could prepare draft development plan following planning authority’...
Matrimonial Law - Permanent Alimony – Requirement of Application – Section 25 of Hindu Marriage Act – Alimony Award Quashed - Family Court had awarded Rs.70 lakhs as permanent alimony to the respondent-wife without there being a specific application, either oral or written – Held: Though the law does not mandate a written application, the absence of any application or praye...
Civil Law - Documentary Evidence – Post-Institution Sale Deeds – Relevancy Not Established – Leave Rightly Denied - Petitioners sought to introduce certified copies of sale deeds executed in 2019 while suit filed in 2010 was at argument stage—Held: Documents did not exist at time of suit, not referred in pleadings, and pertained to other survey numbers—Trial court cor...
Civil Writ - Recruitment – Eligibility Criteria – One-Year LLM Degree – Arbitrary Exclusion – Provisional Selection List Quashed – Petitioner, though securing first rank in written exam, excluded on ground that her LLM was of one-year duration – Notification did not specify LLM must be of two-year duration – Held: Arbitrary to exclude candidate where UGC r...
Civil Law – Sale Decree Challenged - General Power of Attorney – No Express Authority to Sell – Sale Deeds Held Void – Power Misused - Plaintiff executed GPA for property management in favour of his brother-in-law – GPA holder executed sale deeds to his own relatives without plaintiff’s consent – Held: GPA lacked explicit authority to sell and sales were w...
Civil Procedure – Appointment of Advocate Commissioner – Order XXVI Rule 9 CPC – Discretion Properly Exercised - Petitioner challenged trial court’s appointment of Commissioner in a suit for declaration and injunction—Trial Court limited commissioner’s mandate to noting physical features only—Held: Commissioner’s appointment does not amount to illega...
Tenancy Law - Deemed Tenancy – Limitation on Successor Rights – Five-Year Cap – Defendant Not Protected – The petitioner, son of the deceased tenant, continued in possession after father’s death in 2016 – Held: As per Section 2(g) of the West Bengal Premises Tenancy Act, 1997, tenancy of dependent heirs (except spouse) is limited to five years – Plaintiff ...
Service Law - Exclusive Jurisdiction Clauses – Validity in Employment Contracts – Enforceable – The Court held that jurisdiction clauses conferring exclusive jurisdiction to courts in Mumbai in private employment contracts are valid and enforceable – A party who has agreed to such a clause cannot later file a suit in a different jurisdiction merely for convenience – H...
Tenancy Law - Deemed Tenancy – Section 15A Bombay Rent Act – Conducting Agreement Does Not Confer Tenancy Rights – Plaintiff claimed tenancy rights under Section 15A on the basis of a 1967 agreement titled as an agreement for conducting a hotel business – Held: The agreement clearly indicated an arrangement to conduct the owner's hotel business and did not confer posses...