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Case Briefs Tribunals/Commissions/Regulatory Bodies

State cannot escape liability for violation of environmental norms and negligence by its authorities; responsible to compensate the victims of illegal mining: NGT

NGT said that though basic liability is of violator of law, where law violator is not made to pay compensation, the State is liable to pay compensation as per its duty as a welfare State

Advance Rulings Case Briefs

Supply of goods to overseas customer is treated neither as ‘supply of goods’ nor as ‘supply of services’: Karnataka AAR

Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.

Advance Rulings Case Briefs

18 percent GST rate applicable on sale of independent running business divisions: Karnataka AAR

Karnataka AAR said that transfer of ‘staffing business’, in sale of independent running business division, amounts to “supply of services” and not “supply of goods” under Sections 2(52) and 2(102) of CGST Act.

Op Eds OP. ED.

Can Spectrum Licence be Treated as an Asset in the CIRP Initiated by a Creditor Under Insolvency & Bankruptcy Code, 2016 | Union of India v. Vijaykumar V. Iyer: A case comment

by Tarun Gulati† and Madhav Goel††

Case Briefs Supreme Court

Imported LCD panels classifiable under chapter 90, entry 9013.8010 of Customs Tariff Act: SC

“It is necessary to refer to ‘general rules of interpretation’ of first schedule of Customs Tariff Act, 1975 for the purpose of relevant classification of the goods under CTA.

Op Eds OP. ED.

Reassessing Age under POCSO: A Step Forward

by O.P. Harsh Singh Munday† and Tanushi Patel††

Case Briefs Supreme Court

Constitutional Courts can exercise power of imposing a modified or fixed-term sentence even where capital punishment is not imposed or proposed: SC

To identify whether the case of an accused under S. 302, IPC falls in the category of ‘rarest of the rare’ case, for the purpose of modification of sentence, it is no consideration by itself that the accused is a first-time offender and has no antecedents.

Hot Off The Press News

Germany’s auditor supervisory authority APAS bans EY from auditing public interest companies for two years; Fine of Euro 500,000 imposed over Wirecard auditing failure

Germany’s accounting oversight body –APAS, said that this investigation regarding breach of professional duty in the audit of the annual financial statements from 2016 to 2019 for Wirecard, was the most extensive procedure carried out by APAS till date.

Advance Rulings Case Briefs

Real Estate (Regulation and Development) Act, 2016 applicable only to ongoing projects, and which are to be developed after the commencement of the Act: Odisha RERA

ORERA reiterated that the projects which are completed and for which the completion certificate has been issued by the local or competent authority prior to the commencement of the Real Estate (Regulation and Development) Act, 2016, are not covered under the Act and therefore, has no application to such projects.

Case Briefs Tribunals/Commissions/Regulatory Bodies

SAT reverses SEBI’s order in Arshad Warsi’s pump and dump case

Securities Appellate Tribunal: In the instant appeal filed against the ex parte ad-interim order passed by the Whole Time Members (WTM) of

Case Briefs Supreme Court

No person accused of trading commercial quantity of narcotics is liable to be released on bail unless Court is satisfied of reasonable grounds proving innocence| SC

A regular offender, mastermind, kingpin of “ganja” trade cannot be granted bail if prima facie guilt is established and is likely to commit the same offence when enlarged on bail.

Op Eds OP. ED.

Ban on the Operation of Bike Taxi is Bad in Law — An Analysis of the Maharashtra Government’s Decision

by Kumar Aditya† and Subham Dubey‡

Op Eds OP. ED.

Sealing a Deal for the Seas: The Ocean Treaty — A Win-Win for Nature and Humankind

by Esha Maken†

Case Briefs Supreme Court

Nature of allegations, Seriousness and Gravity of the offence must be considered along with cogent reasons for granting bail in serious offences; Supreme Court sets aside bail order of Allahabad HC

Supreme Court noted that one of the reasons for overcrowding of jails given by the Allahabad High Court in the impugned order cannot be considered for releasing on bail in the offences of serious nature

Op Eds OP. ED.

Why Section 34 (A&C Act) Challenge is Not Efficacious for MSME Awards? Making a Case Exercise of Article 227

by Tahir Ashraf Siddiqui*, Shireen F. Khan** and Sameer Mishra***

Case Briefs High Courts

Power to expand scope of ‘individual borrowers’ under RBI Circular, 2014 vests with RBI and not with High Court: Madras High Court

Madras High Court said that the circular dated 2-08-2019, cannot have any implication in respect of the sole proprietary concern of the petitioner i.e., “M/s. Murugan Idli Shop”.

Op Eds OP. ED.

Conflict of Laws vis-à-vis Foreign Seat of Arbitration

by Mayank Singh†

Case Briefs High Courts

Madras High Court orders disciplinary action against Deputy Secretary, Law Department for unruly behavior in Court premises

Ruckus and unruly behavior inside the Court amounts to scandalizing and lowering the authority of the Madras High Court, as well as interfering and obstructing with the administration of justice.

Case Briefs Supreme Court

For proving threat under S. 364-A IPC, intimidation of kidnapped victim, for the purpose of making him silent, cannot be enough.: SC

Supreme Court said that if the sentence carrying a maximum sentence of death and a minimum sentence of life sentence has such low evidentiary threshold, the difference between punishments for kidnapping under 363, 364 and 364-A shall become meaningless.

Advance Rulings Case Briefs

Gujarat AAR| 28 percent GST rate is applicable on PVC floor mats used in Four-wheel Motor Vehicles

The Gujarat AAR ruled that the PVC foot mats used in cars are classified under CTH 8708 and attract 28 percent GST