Central Goods and Services Tax Act, 2017,2016- Section 17(5)- Constitutional validity of clauses (c) and (d) of Section 17(5) upheld- The expression “plant or machinery” used in Section 17(5)(d) cannot be given the same meaning as the expression “plant and machinery” defined by the explanation to Section 17- The question whether a mall, warehouse or …
Code of Criminal Procedure ,1973- Section 154– When there is a delay in forwarding the FIR to the jurisdictional magistrate and the accused raises a specific contention regarding the same, they must demonstrate how this delay has prejudiced their case. Mere delay by itself is not sufficient to discard and disbelieve the case of the …
Rama Devi vs State Of Bihar 2024 INSC 755 – Delay In Forwarding FIR – S. 161 Statements Read More »
Income Tax Act,1961; Section 149,151-Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020-a.After 1 April 2021, the Income Tax Act has to be read along with the substituted provisions; b. TOLA will continue to apply to the Income Tax Act after 1 April 2021 if any action or proceeding specified under the …
Summary: Writ petition challenging caste-based discrimination in the prisons in the country and offending provisions in State prison manuals- SC held: Provisions discriminate against marginalized castes and act to the advantage of certain castes. By assigning cleaning and sweeping work to the marginalized castes, while allowing the high castes to do cooking, the Manuals directly …
Sukanya Shantha vs Union of India 2024 INSC 753 – Prison Manuals – Caste Discrimination Read More »
Summary: Khalsa University (Repeal) Act, 2017 struck down as being unconstitutional. Constitution of India; Article 14,32,226– The test of manifest arbitrariness would apply to invalidate legislation as well as subordinate legislation under Article 14-Mifest arbitrariness must be something done by the legislature capriciously, irrationally and/or without adequate determining principle- When something is done which is …
CrPC; S.482 – [BNSS; S. 528] –In the matters arising out of commercial, financial, mercantile, civil, partnership or such like transactions or the offences arising out of matrimony relating to dowry, etc. or family disputes where the wrong is basically private or personal in nature and the parties have resolved their entire dispute, the High …
CrPC; S.82 [BNSS; S.528]-Criminal cases having overwhelmingly and predominantly civil character, particularly those arising out of commercial transactions or arising out of matrimonial relationship or family disputes should be quashed when the parties have resolved their entire disputes among themselves. (Para 31)
