Case Briefs Archives | Page 322 of 914

Telangana State Authority for Advance Ruling

TSAAR| Works executed for the Governmental Entity or Authority will be taxable at 9% CGST and SGST each

The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will be applicable at the rate of 9 percent CGST and SGST each.

Case Briefs High Courts

No patent infirmity in the order of conviction to render it erroneous; Kerala High Court rejects suspension of sentence to the husband in ‘Vismaya dowry death case’

The atrocities against women in their matrimonial homes are on the rise, and women committing suicide unable to bear the cruelty and harassment on demand of dowry are also rampant.

Case Briefs High Courts

Uttaranchal High Court grants bail to a Child-in-conflict with law considering that she was young and had less understanding to differentiate between right and wrong

A Child-in-conflict with law (CIL) was granted bail considering that she was a young girl; her family was poor; she had less understanding to distinguish between right and wrong and her family atmosphere was good. The Court also discussed situations in which a CIL could be denied bail even in bailable offences as per Section 12 of the Juvenile Justice (Care and Protection of Children) Act, 2015.

Case Briefs High Courts

Bombay High Court grants guardianship to biological parents of a child born out of their illegitimate relationship

“If the prayers of the petitioners in the present petition are not considered favorably, it would create a situation where the respondent already having given up any claims towards the minor child, she would be deprived of the right to be taken care of and maintained by the petitioners, who are more than willing to take care of her needs, being the biological parents of the minor child.”

Case Briefs High Courts

Allahabad HC restraints State Election Commission from declaring the results of Urban Local Body Elections till Dec 20

The High Court is deciding the PIL challenging Uttar Pradesh Government’s notification dated 05.12.2022, for not adhering to the Supreme Court’s directions in Suresh Mahajan v. State of Madhya Pradesh, 2022 SCC OnLine SC 589.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT exempts All India Football Federation from paying service tax in accordance with the tripartite agreement between parties

AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR

Case Briefs High Courts

Kerala High Court| Section 31 of Domestic Violence Act only applies to breach to protection orders; No penalty can be imposed for failure to pay maintenance

Kerala High Court held that Section 31 of D.V Act would apply only on violation of protection order passed under Section 20 of the D.V Act.

Case Briefs High Courts

Calcutta High Court |In absence of prescribed statutory form, filing of return/payment of tax sufficient compliance of Works Contract Composition Scheme

The High Court has also observed that the Service Tax Department cannot invoke the extended period on the sole ground of omission as the same can be invoked only when that there is a deliberate intention to evade payment of tax.

Case Briefs Supreme Court

Explained| Why the Supreme Court directed GST Council to implement digital DIN system for communication between State Tax Officers and taxpayers

Supreme Court: In a significant case, the Division Bench of M.R. Shah* and B.V. Nagarathna, JJ., allowed the PIL filed

Case Briefs District Court

‘Offering pen, book while following her regularly was done to groom the child for his sexual intent’; Bombay Court convicts the man under POCSO

The Court observed that there is an increase in the cases of sexual offenses against the child. The child sexual abuse cases demonstrate the inhumane mindset of the accused. There is an adverse impact of the incident on the victim, on her family members, and even on society.

Case Briefs High Courts

Delhi High Court grants ex parte ad interim injunction to Sukam Systems (P) Ltd. for its trade mark ‘Su-Kam’ against Lithium Power Energy (P) Ltd in a trade mark infringement suit

In the present case, Sukam Systems (P) Ltd. alleged infringement and passing of by Lithium Power Energy (P) Ltd. of its registered trade marks ‘Su-Kam’, ‘BIG conqueror Tubular Battery’ and ‘BIG Warrior Tubular Battery’.

Case Briefs High Courts

Can a ‘customer’ in a brothel be proceeded against criminally under the Immoral Traffic (Prevention) Act, 1956; Kerala High Court answers

Kerala High Court held that the words ‘person with whom such prostitution is carried on’ as appearing in section 7(1) of the Immoral Traffic (Prevention) Act, 1956 will include a ‘customer’. Thus, a customer in a brothel can be proceeded against criminally.

Case Briefs High Courts

Delhi High Court grants permanent injunction to Lifelong Online Retail (P) Ltd for its mark ‘Lifelong’ in a trade mark infringement suit

The Delhi High Court restrained the defendant from dealing in any goods, under the impugned trade mark ‘Lifelong’ or any other mark as may be identical to or deceptively similar with the plaintiff’s (Lifelong Online Retail (P) Ltd.) registered trade mark ‘Lifelong’, to cause infringement of the plaintiff’s trade marks.

Case Briefs High Courts

Madras High Court dismisses contempt proceedings against presiding officer of family Court; Imposes Rs. 50,000 costs on the petitioner

Madras High Court held that the contempt petition is not maintainable and barred by limitation. Thus, dismissed contempt proceedings against the presiding officer of Family Court as he was not the presiding officer when the order was passed.

Case Briefs Supreme Court

Justice Bela M Trivedi recuses from hearing Bilkis Bano’s plea

When on August 15, 2022, her rapists walked out of the prison after serving 15 years’ imprisonment based on Gujarat Government’s remission policy, Bilkis Bano found herself “bereft of words” and “numb”. The matter is now before the Supreme Court.

Case Briefs High Courts

‘Social stigma for the victim and unborn child would be insurmountable’; Uttaranchal High Court allows a 13-year-old victim to terminate pregnancy of over 25 weeks

In the present case, a victim of sexual assault, aged about 13 years, had filed a writ petition forterminating her pregnancy caused due to illegal act perpetuated upon her.

Case Briefs High Courts

Allahabad High Court stays criminal proceedings against Delhi’s CM Arvind Kejriwal as SLP is pending in Supreme Court

Criminal proceedings against Arvind Kejriwal in Sultanpur Court have been stayed by Allahabad High Court, considering that special leave to appeal is still pending in Supreme Court and if it is allowed, then the entire proceedings would be a futile exercise.

Case Briefs High Courts

Calcutta High Court dismisses PIL against ‘Koffee with Karan’, filed with the object “to gain publicity”

The PIL had alleged that the talk show “Koffee with Karan”, hosted by Karan Johar, was promoting racism, sexuality and obscenity through words or visible representation.

Case Briefs High Courts

Delhi High Court | When a prayer to appoint an Arbitrator has been heard and rejected, the same relief cannot be sought by filing a review petition

Mere expression “place of arbitration” cannot be the basis to determine the intention of the parties that they have intended that place as the “Seat of Arbitration”

Case Briefs Supreme Court

Supreme Court grants anticipatory bail to a woman accused of Bigamy

The woman has alleged that she has been falsely implicated in a case of bigamy and cheating, on the basis of a clerical mistake committed by the Bank agent who mistakenly entered the name of her business partner as her husband and Nominee.