Criminal Law – Quashing of Summons - CBI Jurisdiction – Power to Investigate Non-PC Act Offences – The petitioner challenged the CBI's authority to continue investigating and filing a charge sheet after PC Act offences were dropped – The Court held that the CBI could continue investigating and submit a final report before the jurisdictional magistrate if non-PC Act offe...
Tax Law – CGST – Jurisdiction of Issuing Officer – Challenge to Show Cause Notice – The petitioner assailed the show cause notice issued under Section 74 of the CGST Act, alleging lack of jurisdiction, as the supply and taxation involved multiple states beyond Chandigarh – Held: The officer at Chandigarh has jurisdiction to issue the show cause notice even concerning ...
Civil Law – Registered Sale Deed – Fraud Allegations – Appellant (plaintiff) sought to challenge two sale deeds (Nos. 518 and 519) executed by Pritam Singh in favor of defendant No.1, alleging fraud and misrepresentation – Appellant contended that Pritam Singh was deceived into executing the sale deeds while under the belief that he was signing a lease agreement – Tri...
Education Law - University Examination – Scaling Down of Marks – Unlawful Application of Old Regulations – Petition Allowed – The petitioner was declared "fail" in a re-appear examination due to the University's reduction of his marks from 54/80 to 41/60 based on outdated regulations (60:40 ratio) – The Court held that since the petitioner appeared for t...
Civil Procedure – Order XXII Rule 5 CPC – Determination of legal representative – Whether Karamvir Singh is the legal representative of Harbans Singh (deceased) – The court upheld the decision of the First Appellate Court, allowing the impleadment of Karamvir Singh based on documentary evidence, including a registered Will – The First Appellate Court properly exercise...
Specific Performance – Government Land – Transfer Restrictions – Petitioner, a defendant in a suit for specific performance, sought rejection of the plaint under Order VII Rule 11 CPC – Contended that the suit property is government land under the West Bengal Government Land (Regulation of Transfer) Act, 1993, requiring prior permission for transfer – The Trial Court ...
Civil Law – Challenge Ex-Parte Order - Service of Summons – Valid Service Through Adult Family Member – Order V Rule 15 CPC – The defendant challenged the service of summons, arguing that notice was served on his wife and not personally on him – The Court held that service of summons on an adult family member is valid when the defendant is unavailable and there is no ...
Motor Accident Claim – Compensation for Widow Despite Remarriage – Legal Entitlement Recognized – The Tribunal had denied compensation to the widow of the deceased on the ground of her remarriage with the deceased’s younger brother – The High Court held that remarriage does not disqualify a widow from compensation for the loss suffered due to her husband’s death...
Civil Procedure – Injunction Against Title Holders – Maintainability – Petitioner sought an interim injunction restraining respondents (title holders) from alienating the suit property, claiming a contractual right based on an unregistered sale agreement – Trial Court and Appellate Court rejected the claim, holding that an injunction cannot be granted against the rightful o...
Taxation Law - Transfer Pricing – International Transaction – AMP Expenses – Absence of Agreement – No Adjustment Required – The Transfer Pricing Officer (TPO) treated AMP expenses incurred by the assessee as an "international transaction" for brand-building for its Associated Enterprise (AE) and made an adjustment – The ITAT held that the Revenue fail...