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 - 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...
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...
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...
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...
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...
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...
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...
Maharashtra Cooperative Societies Act, 1960 – Section 88 – Inquiry and Assessment of Damages – Functus Officio – Replacement of Authorized Officer – Held: The authority of an officer to conduct inquiry and submit a report flows solely from the order of appointment – Once the Registrar issues an order replacing the Authorized Officer, the original officer becomes...
Matrimonial Law - Hindu Marriage – Void Marriage – Customary Divorce – Appellant’s previous marriage not dissolved by court decree – Claimed customary divorce via Panchayat not established by evidence – High Court holds that vague agreement dated 25.09.2013 between Appellant and her former husband cannot substitute statutory dissolution – Marriage with Res...