Arushi, Author at SCC Times

GST officers shall not force a person to give statement after office hours; Must follow instructions of GST-Investigation and CBIC while summoning: Jharkhand HC

The Court stated that to speak or not to speak has always been a dilemma for a person called for giving his statement before the Customs Officer, Central Sales Tax Officer, Police Officer etc, as the implications are serious.

Cases Reported Never Reported Judgments

Never Reported Judgment | Mere mentioning of quota holder’s wrong name in a form’s delivery column does not lead to inference of bad faith [(1953) 1 SCC 600]

This report covers the Supreme Court’s Never Reported Judgment dating back to the year 1953 on essentiality of mens rea.

Case Briefs High Courts

‘Grave danger to mental health by continuation of pregnancy’: Bombay HC permits a 19-year-old woman to terminate twenty-five-week pregnancy

The Court stated that the petitioner was an adult and was entitled to her sovereign decisions for reproductive autonomy, and the views of her parents or of her partner were not relevant.

Case Briefs High Courts

‘Attending police station merely for evidence seems implausible’; AP HC sets aside order cancelling bail after photos showing accused visiting police station

The Court stated that when considering the material produced, it appears improbable that the accused persons’ visit to the police station was solely to fabricate evidence.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Racetrack not meant for public access as a right, thus not exempted from tax’; CESTAT upholds order directing to pay service tax for construction of racetrack

The Tribunal stated that for a place to fall within the ambit of a public place, the element of right of access of public was a necessary concomitant.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Releasing prohibited goods without fine is not a valid option’; CESTAT upholds order directing to pay redemption fine and penalty on re-export of prohibited goods

The Tribunal stated that no court has held that prohibited goods were to be released for re-export without payment of redemption fine. Such a stance would encourage importers smuggling/making improper import of goods, to take a chance with the law and if caught, request for re-export without a fine.

Case Briefs High Courts

‘Sorry state of affairs’: Chhattisgarh HC directs Health Secretary to stop circulation of video of a woman delivering baby on the floor in Sub-Health Centre

The Court stated that when the State Government had incurred huge amount of money for providing medical facilities to the public residing in remotest part of the State, and the authorities responsible were absent and missing when they were needed the most, the State ought to take some stringent measures.

Case Briefs High Courts

‘Dealing liquor at personal level can create havoc in society’; P&H HC denies anticipatory bail to a woman accused of distilling liquor at her house

The Court observed that spurious liquor can cause devastating trauma and huge tragedy. It affects the poor people who go for a cheaper alternative of liquor, as usually instead of ethyl alcohol such liquor contains methyl alcohol which is lethal in nature.

Case Briefs High Courts

‘Deliberate attempt to mislead the Court’; Punjab and Haryana HC imposes costs of Rs 50 thousand for not disclosing similar petition that was dismissed for non-prosecution

Petitioner stated that he had not filed any such or similar petition for quashing before the present Court or the Supreme Court. However, the Court noted that the petitioner had earlier filed the present petition on 01-04-2024 and the present petition was filed on 17-05-2024.

Case Briefs High Courts

Cogent material required to indicate convict’s parole likely to endanger security of state; Punjab and Haryana HC directs District Magistrate to reconsider parole application

The Court stated that parole enables a prisoner to develop a feeling of self-confidence that there is a life beyond prison and develop a sense of hope and active interest in his life with a view to rehabilitate the prisoner.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Difference between amount payable as condition of import and sale of goods’; CESTAT quashes order including royalty in transactional value of imported raw materials

The Tribunal stated that there is no such condition in the Technology License Agreement which provides that royalty payment is a pre-condition for sale/import of raw materials and there is no evidence to establish how the royalty payment is linked to the import of raw materials.

Case Briefs High Courts

Retirement benefits a Constitutional and fundamental right of an employee with no legal impediment: Jharkhand High Court

The Court stated that the respondent took filmsy stand which was not acceptable and this was another glaring example of delay and laches on the respondents’ part for not extending the retirement benefits.

Case Briefs High Courts

Punjab and Haryana HC denies interim bail to cybercrime accused possessing thirty-five SIM cards; suggests measures to mitigate cybercrime

The Court stated that as the executive has largely been unsuccessful in curbing the escalating threat of cybercrime, one potential solution could involve limiting the maximum number of prepaid SIM cards per individual as cybercrime predominantly takes place through prepaid SIM cards.

limitation period suit filed on possession of immovable property

Cases Reported Never Reported Judgments

Never Reported Judgment| Cause of action for suit filed by reversioner for possession of immovable property arises on the death of a Hindu widow [(1953) 1 SCC 407]

This report covers the Supreme Court’s Never Reported Judgment dating back to the year 1953 on limitation period of suit on possession of immovable property.

Case Briefs High Courts

Himachal Pradesh HC seeks status report on implementation of Chief Secretary’s directions on forest fire safety and water harvesting

The Court further stated that the respondents were expected to take all possible measures to ensure that forest fire are prevented and if not prevented, at least controlled.

Case Briefs High Courts

‘Accounts declared as fraud without adhering to principles of audi alteram partem’; Punjab and Haryana HC quashes FIR against borrowers

Respondents submitted that no opportunity of personal hearing was required to be assigned to the aggrieved, before the FIR was filed and registered.

Case Briefs High Courts

‘Obligation to be extra cautions’; Punjab and Haryana HC denies anticipatory bail to clerk accused of demanding bribe to settle notice issued under PNDT Act

The Court opined that people in responsible positions, who, for their small monetary gains misuse such sensitive positions, not only betray the trust the system had reposed in them, but also fail the society by making their conduct highly unethical, immoral.

Case Briefs High Courts

‘Multiple lapses in investigation’; Punjab and Haryana HC acquits Dera Chief Gurmeet Ram Rahim and four others in 2002 murder case

The Court stated that the present case was a stark portrayal of the necessity of Courts of law to make an incisive and objective analyses, of the evidence rather than becoming stultified through a proactive media trial.

Case Briefs High Courts

‘Arrest in consonance with Section 19(1) of PMLA’; Punjab and Haryana High Court dismisses AAP MLA Jaswant Singh’s petition challenging his arrest by ED

“In the present case, the Special Court has taken into account the nature of the case against the petitioner and factum of his non-cooperation and other relevant factors while remanding the petitioner into police custody.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

Set top boxes covered under the definition of ‘input’ under Rule 2(k) of CENVAT Credit Rules, 2004; Credit admissible to Dish TV India Ltd: CESTAT

“It is a well settled principle in the law that the taxing statute needs to be construed strictly according to the words phrases used in the statute; there can be no other interpretation when literal interpretation is unambiguous.”