Showing 1938 articles
₹3.14 Crore GST Pre-Deposit Ordered to Be Refunded to IBM India After 64% of Demand Dropped: Bombay High Court
The Bombay High Court has directed the Maharashtra tax authorities to refund a sum of ₹3,14,58,422 to IBM India Pvt. Ltd. after a substantial part of the original GST demand was dropped in the company’s appeal. The case, titled IBM India Pvt. Ltd. vs. Union of India & Ors., involved a dispute over a hefty tax demand…
Domestic Violence Case Against Husband’s Sisters Over Alleged Dowry Demand Instigation Quashed as They ‘Lived Separately’: Gujarat High Court
The Gujarat High Court has quashed domestic violence proceedings against two sisters-in-law who were accused of instigating their brother to demand dowry from his wife. Justice A. Y. Kogje observed that the allegations against the two women were general in nature and that they were married much before the complainant…
Section 396 IPC | Prosecution Must Establish Dacoity Was the Initial Intention and Murder Was Committed During Its Course: Allahabad High Court
Allahabad High Court has held that a conviction under Section 396 of the Indian Penal Code, 1860 for dacoity with murder cannot be sustained unless the prosecution proves that dacoity was the first intention and that the murder was committed in the course of that dacoity. The Court found that the prosecution had…
Statutory Authority Cannot Invoke Article 131, Which Is Confined to Centre-State Disputes: Supreme Court
The Supreme Court has ruled that a statutory authority or instrumentality of the State cannot directly invoke the Supreme Court's original jurisdiction under Article 131 of the Constitution of India. The Court clarified that this special jurisdiction is limited to disputes involving the Union of India and one or more…
Street Vendors Cannot Claim Fixed Sites Under Provisional Certificate of Vending: Delhi High Court
The Delhi High Court has held that street vendors cannot claim fixed or stationary vending sites merely on the basis of provisional Certificates of Vending (CoVs). A Division Bench of Justice Prathiba M. Singh and Justice Vikas Mahajan directed the Municipal Corporation of Delhi (MCD) to first verify whether all 42…
Activist’s ‘Illegal’ Arrest Over Post on Kunal Kamra’s Show Cancellation Slammed, Police Criticized: Karnataka High Court
The Karnataka High Court has strongly condemned the Whitefield Police for what it described as a recurring pattern of illegal arrests. The court was hearing a petition filed by Mohan Gowda, a Hindu activist, challenging the registration of an FIR and his arrest related to social media posts celebrating the…
CBI Conviction of BCCL Clerk in 1993 Bribery Case Upheld, Sentence Reduced to Period Already Undergone: Jharkhand High Court
In a significant judgment by the Jharkhand High Court, the case of Samir Kumar Choudhary, who was convicted under the Section 7 and Section 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act, 1988, has been reviewed. The court upheld his conviction but reduced his sentence considering the facts and…
Property Use, Not Area Classification, Determines Industrial Stamp Duty Valuation: Supreme Court
The Supreme Court has delivered a significant verdict clarifying the criteria for determining the stamp duty valuation of land for industrial purposes in Rajasthan. The court ruled that the actual use of the property, rather than its classification based on a master plan or area zoning, is the primary factor for…
Use of AI-Generated Case Laws in Tax Orders Flagged, Tax Officers Warned of Contempt: Gujarat High Court
The Gujarat High Court has issued a strong warning to tax officers about the improper use of Artificial Intelligence (AI) while passing adjudication and appellate orders. The Court directed that strict adherence to the instructions governing AI use must be followed, or else it would amount to contempt of court. The…
DNA Evidence Alone Does Not Establish Lack of Consent in POCSO Cases; It Must Be Assessed Along With Victim’s Testimony: Jammu and Kashmir High Court
The High Court of Jammu & Kashmir and Ladakh has granted bail to Mohammad Ashraf Sheikh, an accused facing trial under the Protection of Children from Sexual Offences Act, 2012 and Section 64 of the Bharatiya Nyaya Sanhita, 2023. Justice Sanjay Dhar held that although a DNA profiling report can constitute strong…
