Married Daughter Cannot Be Excluded From Compassionate Appointment Solely On The Ground Of Marriage: Chhattisgarh High Court Allahabad HC Condemns Lawyers Seeking Adjournments To Attend District Courts Inherent Powers Under Section 151 CPC Cannot Be Invoked For Restoration Of Possession When Statutory Remedy Of Restitution Exists: Calcutta High Court Invoke Preventive Detention Laws Against Sand Mining Kingpins: Supreme Court Directs ED Probe To Protect Chambal Sanctuary Res Judicata Bars Pendente Lite Purchaser From Re-Agitating Impleadment Under Order XXII Rule 10 CPC If Rejected Under Order I Rule 10: Supreme Court Consumer Complaints Can Continue Against Promoters & Co-Developers Even If Corporate Debtor Is Under IBC Moratorium: Supreme Court IBC Moratorium Protects Only Corporate Debtor, Does Not Bar Consumer Complaints Against Promoters & Directors: Supreme Court Vehicle Registration Certificate Relevant But Not Conclusive For Deciding Interim Custody Under Section 451 CrPC: Supreme Court Lawyer Has No Unqualified Right To Continuous Presence During Entire Interrogation Under Section 38 BNSS: Supreme Court Mandating Continuous Videography Of Accused During Transit Is Unworkable, May Lead To Unfounded Allegations: Supreme Court Centre Introduces FCRA Amendment Bill 2026: Proposes Vesting Of Defunct NGO Assets In 'Designated Authority', Mandates Prior Nod For Probe Written Communication Of Grounds Of Arrest Not Mandatory For Arrests Prior To SC's 'Mihir Rajesh Shah' Judgment: Orissa High Court Passing Ex-Parte Maintenance Order Without Verifying Status Of WhatsApp Or Email Notice Violates Natural Justice: Madhya Pradesh High Court Training ChatGPT On Copyrighted News Is 'Fair Dealing', Does Not Amount To Infringement: Delhi High Court Refuses To Enjoin OpenAI Mere Reproduction Of Evidence Can Never Be Equated With Appreciation: Karnataka High Court Quashes Penalty Against Govt Employee Accused Cannot Repeatedly Send Cheque To FSL Till Favourable Report Is Obtained: Kerala High Court In NI Act Case Succession Certificate Cannot Be Issued For Gold Jewels Pledged With Bank, Applies Only To Debts And Securities: Madras High Court Order 11 Rule 14 CPC | Court Cannot Direct Production Of Documents Without Ascertaining They Are In Party's Possession: Calcutta High Court Undertrial Prisoners Don't Suffer 'Civil Death', Retain Fundamental Right To Alienate Property From Jail: Rajasthan High Court Direction For Reasonable Annual Enhancement Of Maintenance Under Section 125 CrPC Merely Preserves Its Real Value Against Inflation: Delhi High Court Testimony Of Sole Interested Witness Must Be Of 'Sterling Quality' To Base Conviction: Patna High Court Acquits Murder Convict Failure To Communicate Written Grounds Of Arrest Renders Arrest Constitutionally Infirm, Accused Entitled To Bail: Punjab & Haryana High Court Section 482 CrPC Petition Not Maintainable Against Order Framing Charge Under SC/ST Act, Appeal Lies Under Section 14A: Tripura High Court Disputed Questions Of Fact Regarding Title And Forged Documents Cannot Be Decided Under Article 226: Telangana High Court Matter To Be Enquired By Bar Council: Madhya Pradesh High Court Dismisses Lawyer's PILs With Costs For Suppressing Attorney-Client Relationship BDA Cannot Arbitrarily Reverse Resolutions Passed To Comply With Judicial Directives: Karnataka High Court Section 52A NDPS Act: Mere Non-Compliance Does Not Automatically Vitiate Trial Unless Evidence Is Doubtful: Punjab & Haryana High Court Rethinking Access to Justice: Proposing a Client-Choice Bar-Integrated Model as a Viable Alternative to the LADC System Delhi Police Grants Permission To Advocates To Protest At Jantar Mantar On August 7 Over LADC Concerns Seniority Must Be Determined From Date Of Substantive Appointment, Not Ad-Hoc Service: Allahabad High Court Uncorroborated Testimony Of Drug Inspector Cannot Form Sole Basis For Conviction Under Drugs Act: Andhra Pradesh High Court Suppression Of Adverse Facts Strikes At Root Of Equitable Jurisdiction: Bombay High Court Denies Injunction In HUF Property Dispute

"TAXATION LAW" Digest

Tax Law - Retrospective Amendment - Karnataka Sales Tax Act 1957 - Section 8 - Fifth Schedule - Entry 51 - Appellants engaged in trading imported sugar - Prior to 2001 sugar was exempted under the Fifth Schedule without origin-based restrictions - Original assessments granted exemption - Karnataka Act No. 5 of 2001 retrospectively inserted the words produced or manufactured in India to restrict ex...

Writ Law - Constitutional Validity - Mines and Minerals Development and Regulation Act 1957 - Section 9 - Inclusion of royalty in sale value - Petitioners challenged Explanations to Rule 38 of 2016 Rules and Rule 45 of 2017 Rules which included Royalty DMF and NMET in computation of Average Sale Price - Argued this created a cascading royalty on royalty effect violating Section 9 ad valorem princi...

Taxation Law - Service Tax - Finance Act 1994 - Sections 65 66 83 - Business Auxiliary Service - The central issue was whether BPCL and HPCL acted as agents providing Business Auxiliary Service to Mahanagar Gas Limited or if they were buyers of Compressed Natural Gas on a principal to principal basis - The Adjudicating Authority confirmed the service tax demand holding it was a Principal to Agent ...

Criminal Law - Appeal against acquittal - Code of Criminal Procedure 1973 - Section 378 - Gujarat Sales Tax Act 1969 - Sections 75 and 80 - Central Sales Tax Act 1956 - Section 9 - Respondents serving as Sales Tax Officers were accused of criminal misconduct by approving a refund claim at four percent without proper verification of C Forms submitted by a trader - Trial Court acquitted the accused ...

Criminal Law - Regular Bail - Bharatiya Nagarik Suraksha Sanhita 2023 - Section 483 - Central Goods and Services Tax Act 2017 - Sections 132 and 69 - Petitioner proprietor of M/s Maa Steel Ludhiana sought bail after being arrested for alleged tax evasion and illegal ITC claim of Rs. 9.66 Crores - Allegations involved creation of fake invoices and E-way bills for iron and steel goods without actual...

Criminal Law - Economic Offences - Income Tax Act 1961 - Section 277 - False statement in verification - Petitioner was a permanent employee of Eastern Coalfield Limited and a tax assessee who filed a return for Assessment Year 2002-03 claiming a refund of Rs. 35,500/- - Claim was based on a purported TDS certificate and exemptions for a housing loan - Internal enquiry by the Income Tax Department...

Writ Law - Goods and Services Tax - Central Goods and Services Tax Act 2017 - Section 74 - Central Goods and Services Tax Rules 2017 - Rule 142 - Refund of tax deposited during search - Petitioner partnership firm subjected to search and seizure proceedings under Section 67(2) at business and residential premises - Petitioner compelled to deposit Rs 2 35 23 506 through Form GST DRC-03 during cours...

Tax Law - Computation of Deduction - Income Tax Act 1961 - Section 80-I and Section 32AB - Interplay between investment deposit and industrial undertaking deductions - Appellant assessee engaged in manufacturing detergent cake claimed deductions under both Section 32AB and Section 80-I - Assessing Officer initially disallowed Section 80-I claim - CIT Appeals allowed the claim - Tribunal subsequent...

Taxation  Law - Tax Collected at Source - Income Tax Act 1961 - Section 206C - Classification of Beer as IMFL - Revenue treated the respondent-State undertaking as an assessee-in-default for failing to collect TCS on Beer sales to retail licensees between assessment years 1999-2000 and 2004-2005 - Assessing Officer raised demands under Section 206C(6) and interest under Section 206C(7) - Reve...

Tax Law - Tax Deduction at Source - Income Tax Act 1961 - Sections 195 and 201 - Failure to deduct tax on payments to non-resident - Assessee entered into Production Sharing Contract with Union of India and ONGC for petroleum resource exploitation - Remitted substantial sums to Australian parent company and third parties for technical services including seismic processing and geological engineerin...