Case Briefs Archives

Understanding Supreme Court judgment on sales tax on credit note issued to dealers for warranty replacements

In a 106 pages long verdict, the Supreme Court has decided whether a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part, using spare parts from dealer’s own stock or from an open market, in the automobile sold pursuant to a warranty agreement being collateral to the sale of the automobile, will be exigible to sales tax.

Case Briefs High Courts

[Appointment of Archaka] Person of any caste can be appointed, provided he is well-versed in Agamas: Madras HC reiterates

Appointments of Archakas will have to be made in accordance with the Agamas, subject to the further caveat that the Agama that is followed is in conformity with the Constitutional mandates and it does not violate the same.

Case Briefs Supreme Court

Purpose of Auction is to give an opportunity to intending bidders to participate and fetch higher realizable value of a property: SC

The process of bidding takes place in a situation where large number of people show their willingness to buy a particular product or a service and auction is a process that involves buying and selling goods and services by offering them for bids, taking bids and selling the item to the highest bidder.

Case Briefs High Courts

Land Grab attempted on former Supreme Court Judge’s land; Jharkhand High Court takes suo motu cognizance

The Jharkhand High Court made it clear that the stature of the person whose land grab was attempted is not important, but the situation is the reason that the Court took cognizance of the instant matter.

Case Briefs High Courts

“Took copyright for granted”: Karnataka HC refuses to quash copyright violation case against Congress leaders for using songs of KGF- Chapter 2 without permission

Tampering the source code without permission and freely playing the audio would undoubtedly amount to infringement of copyright of the complainant.

Case Briefs High Courts

Punjab and Haryana High Court: Woman committing suicide in matrimonial home does not itself make husband and in-laws liable under Section 306 IPC

The Court said that without a positive act on the part of the accused to instigate or aid in committing suicide, conviction cannot be sustained.

Case Briefs District Court

Mumbai Court refuses permission for undertrial prisoner to undergo IVF treatment

The Court said that the application was not sustainable as it will affect the trial.

Case Briefs Supreme Court

Transaction doesn’t become stock in trade merely based on recording of inventory in books of accounts; SC asks ITAT to consider relevant factors afresh

Supreme Court reiterated that to examine whether a particular transaction is sale of capital assets or business expense, multiple factors like frequency of trade and volume of trade, nature of transaction over the years etc., are required to be examined.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Can Resolution Professional keep claims in abeyance during pendency of Corporate Debtor’s counter claim before arbitrator? NCLAT Answers

While dismissing the present appeal, the NCLAT held that appellant’s prayer pertaining to admission of the claim cannot be acceded to in the ‘eye of Law’.

Case Briefs High Courts

Reasonable and Adequate opportunity required to file reply to Income Tax Notice; Gujarat HC quashes Assessment Order

A show cause notice-cum-draft assessment order was issued on 29-03-2022 to the petitioner at 11:41 a.m. and the petitioner was asked to submit a reply before 23:59 p.m. on the very same day.

Case Briefs High Courts

[Suicide] | Educational institutions must recognise the malady of harsh discipline so that lives of young souls can be saved: Karnataka HC

“Spare the rod and spoil the child” has metamorphosed into “spare the rod and teach the child”, said Karnataka HC while considering a quashment petition by the authorities of Karumbaiah Academy who were alleged to have been responsible for a student’s suicide.

Case Briefs Tribunals/Commissions/Regulatory Bodies

[Condonation of Delay] Filing of claim under wrong category is not substantial ground for condoning delay: NCLAT

The NCLAT rejected an application seeking Condonation of Delay of 49 days (about 1 and a half months) on the ground of want of sufficient cause.

Case Briefs International Courts

Singapore International Commercial Court| Refusal to grant extension after repeated non-compliance, does not amount to breach of Natural Justice

“Acausal nexus must be established between the breach of Natural Justice and the award made. An inquiry should be made as to whether the breach was merely technical and inconsequential or whether it has resulted in denial of benefit to the Tribunal to decide on crucial evidences.”

Case Briefs High Courts

Husband-Wife crossed point of ‘No Return’; Gujarat HC upholds Divorce on grounds of Desertion and Cruelty by Wife

The Court said that the parties had reached a stage from where they cannot reconcile themselves, bury their differences and live together forgetting their past as a bad dream.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Can deemed dividend be taxed in the hands of non-shareholders? ITAT answers

In terms of Section 2(22)(e) of the Act, treating the loans and advances received by concerns, in which shareholders of the company giving loans and advances had substantial interest, qualified as “deemed dividend”

Case Briefs High Courts

‘Plea of preference to females has no meaning when assessment of other candidates not done’; Patna High Court quashes appointment of librarian

When assessment/marking/evaluation of the candidates have not been done by the Interview Board/Selection Committee of the respective inter se merit of the candidates, the plea of preference has no meaning.

Case Briefs High Courts

[Custodial Death] Delhi High Court upholds conviction of police officers for causing death of a 26-year-old boy accused of robbery

The Supreme Court in State of M.P. v. Shyamsunder Trivedi, (1995) 4 SCC 262 observed that, it would be police officials alone who can only explain the circumstances in which a person in their custody had died.

Case Briefs High Courts

[Adipurush Controversy]: Will I&B Ministry take steps in public interest by invoking revisional power under Cinematograph Act; Allahabad High Court asks Centre

Allahabad High Court has also allowed an application requesting the inclusion of Manoj Muntashir Shukla, the dialogue writer of ‘Adipurush’, as a party in the case and issued notice to him.

Case Briefs High Courts

[Section 498-A] Gujarat HC quashes FIR against 86 years old mother-in-law

The Court said that Section 498-A is being rampantly misused by the complainants and all the family members are roped in the complaint only with a view to harass them.

Case Briefs Supreme Court

Explained| Existence & Validity of Arbitration Agreement: Scope of Referral Court’s jurisdiction at the Pre-referral stage

In the case at hand, the Delhi High Court had referred the disputes for arbitration without conclusively deciding the issue of the existence and validity of an arbitration agreement and had left it to be decided by the arbitral tribunal.