All High Courts
IGST Act | Place Of Supply Depends On Where Movement Terminates, Not Where Goods Were Handed To Carrier: Karnataka High Court
The Karnataka High Court held that for the purpose of determining the place of supply under Section 10(1)(a) of the IGST Act, the factor is the location where the movement of goods terminates for delivery to the recipient and not the place where the goods are handed over to the common carrier. Section 10(1)(a) of the Integrated Goods and Services Tax (IGST) Act, 2017, provides that...
P&H High Court Bar Association Seeks FIR Listing Names Of Haryana Cops Who Allegedly Assaulted Lawyer, Continues Strike
The Punjab & Haryana High Court Bar Association (HCBA) has called for continued abstention from work across district courts of Punjab and Haryana, reiterating its demand for stringent action against Haryana Police officials allegedly involved in the assault of a lawyer.The Punjab Government today in a suo moto cognizance taken by the High Court submitted before the High Court that an FIR...
'Crimes By Police Undermine Integrity Of Entire Justice System': Bombay High Court Denies Bail To 5 Cops From Daman
Observing that crimes by law enforcers undermine the integrity of the entire justice system, the Bombay High Court on Tuesday denied bail to five policemen from Daman and Diu Union Territory, who were booked for illegally detaining young boys from Surat, physically abusing them and demanding Rs 25 lakhs as 'ransom' to release them and releasing them subsequently after receiving Rs 5 lakhs...
GST Authorities Have No Power To Seal Cash During Search: Calcutta High Court Orders De-Sealing Of ₹24 Lakh
The Calcutta High Court held that the GST authorities do not have the power under Section 67 of the CGST Act to seal or seize cash. Accordingly, the bench directed the immediate de-sealing of Rs. 24 lakhs. Section 67 of the Central Goods and Services Tax (CGST) Act, 2017, grants tax authorities the powers of inspection, search, and seizure to prevent tax evasion and...
S.118 Evidence Act Compliance Mandatory When Sole Reliance Is On Uncorroborated Testimony Of Child Witness: Telangana High Court
The Telangana High Court has reiterated that the competence assessment under section 118 of the Evidence Act, of a child victim is indispensable when the conviction of an accused is based solely on the uncorroborated testimony of the child.“As the trial Court similarly failed to conduct the mandatory competency assessment of the child witness under Section 118 of the Evidence Act and...
Packing Materials Are Integral Part Of Cement Sales, Cannot Be Taxed Separately At Different Rates: Patna High Court
In a ruling on sales tax valuation under the Bihar Finance Act, 1981, the Patna High Court has held that packing materials used for cement, such as gunny bags and HDPE bags, form an integral part of cement sales and cannot be subjected to separate tax rates distinct from the cement itself. The Division Bench of Justice Bibek Chaudhuri and Justice Dr. Anshuman dismissed a...
GST | Cannot Seek Pre-Arrest Bail At Stage Of Summons, Delhi High Court Dismisses Plea By Tobacco Trader
The Delhi High Court has dismissed Writ Petitions challenging GST Summons issued by the Enforcement Agency, Directorate General of Goods and Services Tax Intelligence (DGGI) alleging clandestine trading of tobacco on 'merits'. In a judgment delivered on December 16, 2025, Justice Neena Bansal Krishna, deliberated on the interplay between Section 70 of the CGST Act, 2017 and Section 193...
One Year Separation Period For Presenting First Motion For Divorce By Mutual Consent Not Mandatory: Delhi High Court
The Delhi High Court has ruled that the one year separation period required as a pre-requisite for presenting the first motion for divorce by mutual consent under Section 13B(1) of the Hindu Marriage Act is not mandatory and can be waived.A full bench comprising Justice Navin Chawla, Justice Anup Jairam Bhambhani and Justice Renu Bhatnagar said that the period can be waived by applying...
After President's Order, Justice Nisha Banu To Join Kerala High Court On December 19
Justice Nisha Banu, who was transferred to the Kerala High Court from Madras High Court in October, will join the Kerala High Court on December 19.The Kerala High Court has released a Youtube link to livestream the swearing-in of the judge thus, confirming the development.She will take oath as a Judge of the Kerala High Court on December 19.Though the Centre had notified her transfer from...
'State Not Secular, Tilted Against Us': Devotees Urge Madras High Court Not To Relegate Thiruparankundram Deepam Issue To Authorities
Opposing the appeal preferred by State and Madurai authorities against single judge's order directing lighting of a lamp at the stone pillar in Thiruparakundram Hills, the devotees urged the Madras High Court on Wednesday (December 17) not to relegate them to the authorities as they have "undisguised scorn and contempt towards" their faith. The devotees submitted that the State authorities...
Wife Must Use 10% Of Maintenance Amount For Skill Development To Become Financially Independent: Punjab & Haryana High Court
While refusing to enhance maintenance granted to a wife, the Punjab & Haryana High Court directed her to use 10% of the maintenance being received by her for skill development. The bench reasoned that object of maintenance is not limited to mere subsistence but extends to enabling long-term dignity and self-reliance.Justice Alok Jain said,"the petitioner is required to enhance...