Justice Shail Jain

Advocate-client privilege
Case BriefsHigh Courts

The Court upholds search under S. 67(2), Central Goods and Services Tax Act, 2017, subject to protection of privileged and third-party confidential material.

Advocate as Insolvency Professional GST Liability
Case BriefsHigh Courts

Delhi High Court held that an advocate acting as an Insolvency Professional is liable to pay GST under the forward charge mechanism and cannot claim the reverse charge benefit available to advocates rendering legal services.

State Gratuity authorities lack jurisdiction for multi-state establishments-State establishments
Case BriefsHigh Courts

“The fundamental error permeating both the impugned orders is the assumption that merely because the claimant worked or claimed to have worked in Delhi, the Controlling Authority appointed by the State Government and the Appellate Authority derived jurisdiction to adjudicate the dispute.”

import of body massagers Keyphrase
Case BriefsHigh Courts

“Massagers …do not require any approval under the Medical Device Rules, 2017 as they are not being used for therapeutic or alleviation of disease.”