VAT Law - Input Tax Credit on Evaporation Loss – Appeals – Haryana Tax Tribunal allowed ITC on evaporation losses of petrol and HSD – State appealed citing Entry 5 of Schedule E – Tribunal's decision upheld – Full Bench finds petroleum products’ evaporation losses allowable under prescribed limits – ITC not to be reversed on such losses – Circums...
GST Law - Detention of Goods – Writ Petition – Alleged tax evasion due to minor discrepancy in quantity of copper goods in transit – Invoice and e-way bill showed 10430.7 kg, actual weight 10520 kg – Discrepancy less than 1% – Tax already paid Rs.12,76,717.68 – Claimed evasion Rs.11,000 – Petitioner offered to pay additional tax and penalty – Court f...
Consolidation of Holdings - Correction of Errors – Petition under Article 226 challenging the order under Section 43-A of the 1948 Act – Consolidation Officer corrected a clerical error without notice to affected parties – Held, power to correct clerical errors does not exempt the requirement of notice to adversely affected parties – Audi alteram partem principle ...
Employees Compensation – Interest on Compensation – Deceased sugarcane laborer died from snake bite – Compensation awarded by Commissioner with interest from date of incident – High Court modified interest commencement to one month after Commissioner’s order – Supreme Court held liability to pay compensation arises from date of death, thus interest payable from ...
Hindu Succession Act - Interpretation of Will – Regular Second Appeal – Will construction requires complete reading to understand testator’s intent – No explicit restriction in will on wife’s right to alienate property during her lifetime – Contingent provision for property succession after wife's death without intestate succession becomes redundant if wife ...
Constitutional Law – Transfer Policy – Protection of Family Life – State's responsibility to consider the preservation of family life as part of the dignity of the person and a postulate of privacy under Article 21 – Supreme Court emphasized that in formulating transfer policies, the State must not be oblivious to the importance of family life – Policies should ac...
Service Law – Seniority – Compassionate Appointments – High Court correctly assigned seniority to compassionate appointees vis-à-vis direct recruits – Seniority list of Assistant Engineers published as on 1st January 2004 in conformity with Rule 35(aa) of the Tamil Nadu State and Subordinate Services Rules, 1955 – Compassionate appointees regularized from the d...
Land Acquisition – Compensation and Deduction – Notification under Section 4 of the Land Acquisition Act, 1894 issued on 19.03.1999 for acquiring land for Defence Security Forces – Land Acquisition Officer assessed market value at Rs. 687,837/- per acre, Reference Court enhanced it to Rs. 965,000/- per acre – High Court further increased it to Rs. 1,130,000/- per acre after...
Family Law – Divorce and Maintenance – Parties married in 1998 and separated since 2002/2004 with a daughter born in 2001 – Appellant filed for restitution of conjugal rights under Section 9 of the Hindu Marriage Act, 1955, which was dismissed – Respondent accused appellant of dowry demands and harassment – High Court reversed trial court’s dismissal of divorce ...
Contempt Law – Jurisdiction and Executability – Supreme Court emphasizes that contempt jurisdiction can be invoked irrespective of whether the order or decree is executable – Contempt is a matter between the Court and the contemnor, and the executability of the order pertains to the parties inter-se – Non-compliance of court orders having serious implications [Paras 13.1-13...