Goods and Services Tax – Appeal – Condonation of Delay – Petitioner filed appeal under Section 107 of the CGST Act with a delay of six days beyond the statutory limit of 120 days – Appellate Authority rightly held it lacked jurisdiction to condone delay beyond prescribed period – High Court upheld finding that even discretionary extension is limited to 30 days beyond ...
Family Law - Legal Guardianship – Parens Patriae Jurisdiction – Comatose Patient – Petitioner-wife sought appointment as guardian of her husband who has been in vegetative state since February 2025 due to intracranial haemorrhage – Medical Board confirmed 100% disability and vegetative state – SDM's inquiry verified personal, financial, and familial details &ndash...
Tenancy Law - Landlord-Tenant – Eviction – Bona Fide Requirement – Elderly widow landlady aged 84 years sought eviction of tenants from outhouse premises for accommodating full-time domestic help – Held: Requirement of domestic help is legitimate and included in bona fide need of landlord – Landlord has full discretion over how and with whom to reside – Courts c...
Partition Suit – Interim Injunction – Family Property – Plaintiff (Appellant) challenged modification of earlier ex-parte injunction restricting alienation of entire suit property – Learned Single Judge (LSJ) limited restraint only to unalienated 25% share based on plaintiff’s own pleadings – Held: Injunction rightly confined to maximum possible claimable share ...
Civil Law – Production of Documents – Belated Admission in Evidence – Order VII Rule 14(3) CPC – Discretion of Court – Plaintiff filed application after closure of evidence seeking to mark certain public documents as exhibits – Trial Court allowed the application holding documents to be vital and relevant for adjudication of real controversy – Held: Order ...
Motor Accident – Compensation Claim – Minor Child – Negligent Driving – Tribunal dismissed claim citing lack of evidence of rash driving by respondent – High Court finds findings perverse and based on misappreciation of evidence – Testimony of eye-witness mother (PW-2) consistent and unimpeached – Another eye-witness (PW-3) corroborated material facts &nda...
Civil Law – Rejection of Plaint – Order VII Rule 11(d) CPC – Maintainability – Plaintiffs sought injunction against use of residential flats as dental clinic and for removal of encroachments – Petitioners claimed suit was barred by law, devoid of cause of action and amounted to abuse of court process – Trial Court rejected application – Held: Disputed fact...
Public Trust – Change Reports – Sequential Change Reports – Cascading Effect – Multiple writ petitions arising from rejection of sequential change reports under Section 22 of the Maharashtra Public Trusts Act – Acceptance or rejection of one change report having direct bearing on subsequent change reports – Held: If the foundational change report is invalid, all...
Land Law – Prohibited Property List – Section 22A(1)(c), Registration Act – Temple Endowment Claim – Deletion from Prohibitory List – Land in Sy.No.608/2 admeasuring Ac.6.00 cents included in prohibited list on the basis of Endowments Department memo claiming temple ownership – Petitioner purchased land through registered sale deeds in 2003 tracing title to Cour...
Tax Law – Deduction under Section 36(1)(viii) – Interpretation of "Derived From" – The appellant claimed deduction on various income streams, arguing they were part of an integrated business of providing finance. The Revenue disallowed this, citing the strict "derived from" requirement introduced by the Finance Act, 1995. – Held: The phrase "derived...