Gen-Z lingo alone not voyeurism
Case BriefsHigh Courts

The High Court held that a solitary Instagram compliment, however inelegant, cannot be forced into the statutory mould of voyeurism, stalking, or insult to a woman’s modesty without proof of the essential ingredients of those offences.

Composite Show-Cause Notice
Case BriefsHigh Courts

The Court held that under Section 74, CGST Act, each financial year is a separate unit for tax determination, and limitation periods apply independently. It found that the respondent-GST Authorities acted illegally by issuing a consolidated notice and ignoring documentary evidence provided by State Bank of India (SBI). Consequently, the impugned show-cause notice and order were declared void and without jurisdiction.