Taxation Law – Service Tax – Exemption Notification – Mega Exemption Notification:Service tax exemption under the Mega Exemption Notification applies to services provided by way of conduct of any religious ceremony. The Supreme Court held that this exemption is specific to services directly involving the conduct of religious ceremonies and does not extend to auxiliary services fa...
Public Trusts – Misappropriation of Government Properties – Inquiry through Economic Offences Wing: The Supreme Court held that there was no warrant to direct an inquiry through the Economic Offences Wing of the State Government as there was no finding of mens rea on the part of the trustees. The High Court did not record any finding based on material that the alienation made by t...
Forest (Conservation) Act, 1980 – Definition of Forest Land – Section 2: The Supreme Court held that land covered by a special order issued under Section 4 of the PLPA can be classified as forest land within the meaning of the Forest (Conservation) Act, 1980. The object of the Forest Act is to provide for the conservation of forests and matters connected therewith. The Act applies...
Medical Termination of Pregnancy – Unmarried Women – Legal Interpretation – Section 3(2)(b) of the MTP Act: The Supreme Court held that the exclusion of unmarried women from the ambit of Rule 3B of the MTP Rules is violative of Article 14 of the Constitution. The Court emphasized a purposive interpretation of the term "change of marital status" under Rule 3B to inc...
Senior Citizens Act, 2007 – Eviction of children from property – Authority of the Tribunal – Summary procedure – Competing claims – Right to maintenance and protection – The Tribunal under the Senior Citizens Act, 2007 may have the authority to order eviction as an incident of the enforcement of the right to maintenance and protection, but this remedy can only b...
Constitutional Law – Article 279A – GST Council – Implementation of Document Identification Number (DIN) – Petitioner, a Chartered Accountant, sought directions for the implementation of a DIN system for all communications by State Tax Officers to ensure transparency and accountability – Supreme Court directed the GST Council to issue advisories to all States to imple...
High Court of Judicature for Rajasthan, Jaipur Bench - Writ Petition - Release of film 'Ajmer 92' - Prayers seeking a ban on the film's release and the formation of a committee to review the content - Alternative remedy of revision available under Section 6 of the Cinematograph Act, 1952 - No grounds for interference under Article 226 of the Constitution of India - Writ petition dismis...
Tenant's Right to Electricity Connection – Ambit and Limitations – The petitioners, as tenants, seek an electricity connection independent of the landlord's consent. They rely on Supreme Court and Allahabad High Court precedents asserting tenants' rights to basic amenities like electricity. [Paras 2, 7, 8]
Occupier’s Right to Electricity – clarified...
Constitutional Law – Habeas Corpus – Custody of Minor Children – Petitioner-mother filed writ seeking custody of minor children taken to India by respondent-father against US court orders – High Court issued notice and deferred hearing multiple times to explore amicable settlement – Supreme Court reiterated paramount importance of child's welfare and upheld inhere...
Cancellation of Candidature - OBC-NCL Certificate Deadline - Petitioner's Challenge: The petitioner's candidature for a postgraduate medical course was cancelled by AIIMS due to the late submission of the OBC-NCL certificate, despite meeting all other eligibility criteria. The petitioner challenged this cancellation as arbitrary and lacking rational nexus with the objective of reservation ...