Writ Petition – Quashing of Contempt Petition Order – Delhi High Court – Petitioner challenges the order of the Central Administrative Tribunal (CAT) disposing of Contempt Petition No. 294/2017 in relation to the provisional inclusion of petitioner’s name in the Select List for IAS promotion – High Court examines the validity of CAT’s order and UPSC’s stan...
GST Return and Late Fee – GST Amnesty Scheme – Interpretation – Writ Petitions challenging late fee for belated filing of GSTR-9C – Petitioners filed GSTR-9 returns belatedly, paid late fees as per Section 47 of the CGST/SGST Acts – Government introduced Amnesty Scheme waiving late fee beyond Rs. 10,000 for non-filers of GSTR-9 for FYs 2017-2018 to 2019-2020 – C...
Cruelty and Divorce – Grant of Decree of Divorce by Family Court Upheld – Appeal against the grant of divorce dismissed by High Court of Madhya Pradesh – Appellant/husband’s allegations of cruelty by respondent/wife not substantiated – Respondent/wife subjected to physical and mental cruelty, substantiated by witnesses and corroborative evidence – No error in tr...
Taxation Law - Jurisdiction and Authority of Central Excise Officers – Service Tax Assessment - The High Court of Kerala, in W.P.(C) Nos. 30147/2022 and 3611/2024, examined the issue of jurisdiction and authority of officers of the Directorate General of GST Intelligence to issue show cause notices under Section 73 of the Finance Act 1994. The petitioner contended that the notices issued wer...
Right to Education Act – Admission of EWS/DG Students – Interpretation and Application – Petitioners, EWS/DG category children, sought admission to pre-primary and nursery classes in private unaided school – School sought reduction in EWS/DG seats citing inability to fill general category seats – Delhi High Court held that school bound to admit petitioners based on co...
Interest on Compensation – Land Acquisition Act, 1894 – Examination of taxability of interest earned on compensation or enhanced compensation ordered under Land Acquisition Act, 1894 – Question of whether such interest falls under Income Tax Act, 1961 provisions [Paras 1, 18].
Income Tax Appellate Tribunal (ITAT) Decision – Reversed by High Court – ITAT deleted add...
Identity of Driver in Road Accident – Conviction Challenged – Failure to Establish Identity – Petitioner convicted for offences under Sections 279, 427, and 304-A IPC arising from a road accident – Conviction maintained in appeal – Revision filed against concurrent findings of conviction – Identity of petitioner as driver of offending vehicle disputed – Pr...
Delay in Filing Application under Order IX, Rule 7 CPC – Condonation of Delay – Principles to be Applied – Discretion of the Court – Gross Negligence and Want of Due Diligence – Sufficiency of Cause – Liberal Construction of the Term – Reasonable Explanation for Delay – Adherence to Strict Proof – Doctrine of Prejudice – Concocted Explana...
Partition and Separate Possession – Civil Appeal – Appeal against High Court judgment in a property dispute involving partition and separate possession of properties, including agricultural lands and business ventures – Supreme Court upholds Appellate Court’s decree for partition and separate possession, setting aside High Court’s misinterpretation of facts....
Limitation Act, 1963 - Sections 3 and 5 - Appeal filed after an inordinate delay of 5659 days - High Court refusing to condone the delay - Special Leave Petition filed challenging the High Court's decision - Principles governing the condonation of delay discussed - Law of limitation founded on public policy to put an end to litigation by forfeiting the remedy - Discretionary power of courts to...