Customs Law – Burden of Proof – Seizure of Gold and Currency – Voluntariness of Statements – Section 123 of Customs Act – Appeal by Revenue challenging CESTAT order which reversed confiscation of gold and Indian currency from respondent – Tribunal held the seized gold to be made from old jewellery and not smuggled – Tribunal accepted respondent’s ret...
Appeal Against Tribunal Award – The New India Assurance Company Limited challenges the award of the Motor Accident Claims Tribunal, Karnal, regarding compensation for the death of Ajay in a road accident involving a motorcycle and a tractor [Para 1].
Factual Background – On 23.06.2020, Ajay and Parveen met with an accident caused by a tractor, resulting in Ajay’s dea...
Landlord-Tenant Dispute – Ejectment under Rent Act – Revision petition by tenant challenging orders for eviction under Section 13 of the East Punjab Urban Rent Restriction Act, 1949 – Landlord claimed bonafide personal necessity for eviction – Tenant disputed landlord's ownership and authority to seek eviction – Tenant’s contention that landlord must be the ...
Selection Process – Qualification Marks – Appeal against disqualification of a candidate for the post of City Manager – Appellant challenged High Court’s ruling that the respondent met the minimum qualifying marks – Supreme Court affirmed High Court’s decision, holding that the minimum qualifying marks should be interpreted as relating only to the written examin...
Valuation of Shares – Section 56(2)(viib) Income Tax Act – Appellant challenged ITAT’s upholding of AO’s rejection of Discounted Cash Flow (DCF) Method in favor of Net Asset Value (NAV) Method for share valuation – ITAT’s decision questioned regarding its authority to substitute the valuation method – ITAT held DCF Method to be unrealistic, substituting it...
Petition for Quashing Award and Directing Consequential Benefits – Dismissed – Workman Status Not Proven – Petitioner sought quashing of the award passed by the Labour Court and consequential benefits. Court found that petitioner failed to prove his status as a ‘workman’ under the Industrial Disputes Act, 1947, and his claim of illegal termination. Discrepancies in pe...
Arbitration Law – Jurisdiction under Section 29A of Arbitration and Conciliation Act, 1996 – High Court’s jurisdiction to entertain applications for extension of mandate of arbitral tribunal – Applications under Section 29A seeking extension of time to pass award filed before High Court – Preliminary objection raised by non-applicants regarding maintainability before ...
Jurisdiction - Central Goods and Services Tax Act, 2017 - Remittance for re-adjudication - Challenge to the order disposing of the Show Cause Notice proposing a demand against the petitioner - Allegation of non-receipt of notice due to retrospective cancellation of GST registration - High Court finds merit in petitioner's contention and sets aside the impugned order - Matter remitted to Proper...
Issue of Copyright Ownership by Sanyasi – Civil Suit for Copyright Infringement – Consideration whether a renunciate (sanyasi) retains copyright ownership in his literary works – Plaintiff Trust holds copyrights of works by Srila Prabhupada, a renounced spiritual leader – Defendant reproduced these works online without authorization – Defendant contended that Srila Pr...
Medical Unfitness in Recruitment - Hypertension and Varicose Vein - Petitioner declared medically unfit for the post of Constable (Animal Transport) in ITBP due to 'varicose vein both legs' and 'high blood pressure', later revised to 'hypertension with mild mitral regurgitation'. Petitioner contends wrongful rejection based on hypertension, a condition reportedly curable wi...