Clandestine Removal of Goods – Allegations against Kuber Tobacco Products Pvt. Ltd. and others regarding evasion of central excise duty through the clandestine removal of Gutkha and Khaini – Absence of cogent evidence supporting the charges – Reliance primarily on retracted statements, loose sheets, and Hisaba books. [Paras 17-19, 21-22, 24-26, 28, 30, 32-33, 37-38, 40-41]
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Rejection of Leave under Section 80(2) C.P.C. – Trial court’s rejection of leave under Section 80(2) C.P.C., finding no necessity for urgent relief in the suit matter, held untenable. High Court emphasizes understanding the real spirit behind Section 80 C.P.C. and its sub-sections.
Purpose of Section 80 C.P.C. – Section 80 C.P.C. mandates a two-month notice in writing before ...
Promotion of government servant – Clearance regarding pending disciplinary proceedings required before confirmation – Failure to provide complete particulars of pending criminal case – “Sealed cover procedure” not followed – Fault of the respondents – Review DPC constituted to rectify the mistake – Petitioner entitled to ad-hoc promotion. [Para 32-50...
Tax Law – GST Registration Cancellation – legality of the cancellation of GST registration of M/S Maurya Industries. The main issues revolved around the application of Section 29 of the Central Goods and Services Tax Act, 2017, the procedural irregularities in issuing the show cause notice and order, and the retrospective effect of cancellation. [Para 1, 4-6, 12-14]
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Civil Procedure – Abatement of Suit – Substitution of Legal Representatives – The Supreme Court held that the suit filed by the appellant's father did not abate upon his death, despite no immediate substitution of legal representatives in the suit itself. The Court emphasized that the substitution made in the appeal against an interlocutory order should enure for the benefit ...
Land Acquisition – Compensation and Rehabilitation – The Supreme Court dealt with the issue of delayed compensation and rehabilitation for landowners, predominantly tribal communities, whose lands were acquired for coal mining by Mahanadi Coal Fields Limited (MCL). The Court highlighted the prolonged struggle of the landowners for fair compensation and proper rehabilitation, spanning o...
Charitable and Religious Endowments – Lease of Agricultural Lands – Appellant challenged the eviction order and sought lease consideration under Rule 15 of the 2003 Rules – High Court upheld statutory cancellation of leases under Section 82 of the 1987 Act – Supreme Court affirmed High Court's decision, finding land to be agricultural and not subject to the 2003 Rules [...
Dissolution of marriage on ground of cruelty - 13(1)(ia) Hindu Marriage Act, 1955 - Appellant-wife alleged cruelty by respondent-husband, including demands for dowry, physical and verbal abuse, neglect during pregnancy, and insistence to leave female child with appellant's parents - Respondent denied allegations and filed petition for restitution of conjugal rights - Family court dismissed app...
Constitutional Law – Article 21 – Right to Life – Compensation to Riot Victims – The Supreme Court held that the victims of the 1992-93 Bombay riots, due to the failure of the State Government to maintain law and order, were entitled to compensation under Article 21 of the Constitution, which guarantees the right to live with human dignity. The State Government’s fail...
Civil Procedure – Second Appeal – Re-appreciation of Evidence – The High Court's jurisdiction under Section 41 of the Punjab Courts Act does not permit re-appreciation of evidence – Interference is warranted only if the decision is contrary to law, custom, or involves a substantial error or defect in procedure – High Court erred in re-examining findings of fact se...