10% Community Quota For Non-Minority, Non-Backward Classes Unconstitutional: Kerala High Court On State's School Admissions Policy

A division bench of the Kerala High Court recently upheld the decision of the Single Judge holding community-based reservation of 10 percent seats in plus one admissions of aided higher secondary schools run by managements, other than minorities and other backward classes communities, as unconstitutional. The government in July decided to split the 30 percent management quota seats in...

Subleasing Of Containers; Deemed Sale , Service Tax Not Applicable ; Bombay High Court

The Bombay High Court has ruled that service tax would be applicable on transfer of goods only in cases where there is no "transfer of right to use" the said goods. The bench of Justices K. R. Shriram and A. S. Doctor ruled that in view of Article 366(29A)(d) of the Constitution of India, transfer of right to use goods is a deemed sale, which is subject to Sales Tax/VAT. The Court...

Works contract services provided to Malabar Cancer Centre Attracts 18% GST: Kerala AAR

The Kerala Authority of Advance Ruling (AAR) has held that work contract services provided to Malabar Cancer Centre attract 18% GST with effect from 01.01.2022.The two-member bench of S.L. Sreeparvathy and Abraham Renn S. has observed that Malabar Cancer Centre is a society established by the State Government with 100 per cent participation by way of equity or control, to carry out the...

Rewriting Commercial Contractual Terms Is Fatal To An Arbitral Award: Delhi High Court

The Delhi High Court has ruled that where the parties agree to enter into a mutual consultation in the future, for making amendments to an original agreement, the same would only constitute an "agreement to agree", which is not enforceable in law. The Court held that the finding of the arbitral tribunal that though the amendment contemplated by the "Amendment to the Share...

GST Payable On Value Of Free Diesel Filled By Service Recipient In Vehicle: Uttarakhand AAR

The Uttarakhand Authority of Advance Ruling (AAR) has ruled that when the transaction value of the goods transport agency (GTA) service is added to the free value of diesel, the value of free diesel filled by the service recipient in the vehicle(s) provided by the applicant will be subject to GST.The two-member bench of Anurag Mishra and Rameshwar Meena has observed that the input, i.e., fuel,...

Commercial Vehicle Body Building On Chassis Supplied By The Customer Is A Supply Of Service, Attracts 18% GST: Kerala AAR

The Kerala Authority of Advance Ruling (AAR) has ruled that commercial vehicle body building on chassis supplied by the customer is a supply of service.The two-member bench of S.L. Sreeparvathy and Abraham Renn S. has observed that commercial vehicle body building on chassis supplied by the customer attracts 18% GST.The applicant is in the business of bodybuilding commercial vehicles used...

NCLAT Delhi Restores PNB's Original Claim, in Jet Airways CIRP

The National Company Law Appellate Tribunal ("NCLAT"), Principal Bench, comprising of Justice Ashok Bhushan (Chairperson) and Mr. Barun Mitra (Technical Member), while adjudicating an appeal filed in Punjab National Bank v Mr. Ashish Chhawchharia & Ors., has held that the Resolution Professional had incorrectly reduced the Punjab National Bank's admitted claim of Rs. 956 Crores to...

S.138 NI Act | Fine Imposed Must Not Exceed Double The Cheque Amount: Kerala High Court

The Kerala High Court on Wednesday said that the maximum amount of fine, including the interest, imposed in a case under Section 138 of the Negotiable Instruments Act, 1881 must not exceed twice the amount of the cheque.Justice A. Badharudeen said the punishment provided for commission of offence under Section 138 of the N.I Act is imprisonment for a term which may extend to two years or...

CBIC Extends Due Date For Filling GSTR 3B to 21 October, 2022

The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing GSTR 3B to October 21, 2022."The Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B, for the registered persons required to furnish a return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of...

Plea Against UIDAI's Contracts With Foreign Private Companies Withdrawn From Karnataka High Court

The Karnataka High Court on Thursday permitted a petitioner to withdraw a public interest litigation seeking quashing of three contracts entered into by Unique Identification Authority of India (UIDAI) with foreign companies.A division bench of Chief Justice Prasanna B Varale and Justice Ashok S Kinagi, while disposing the petition filed by one Mathews Thomas, said, "... the learned...

'PayCM' Campaign: Karnataka High Court Quashes Criminal Case Against Nelamangala Congress Leaders

The Karnataka High Court has quashed the First Information Report (FIR) registered last month against Narayana Gowda J S, who is president of the Indian Youth Congress in Nelamangala assembly constituency and Ramakrishna V, who is head of the party's legal cell there, for allegedly instructing others to pasting posters relating to the PayCM campaign all over the town.Justice M Nagaprasanna in...

Procure Equipment For Social Media Surveillance, Establish Special Cells At Earliest: Madras High Court to State

Stating that many individuals on Youtube are propagating "wrong and deceitful" information, the Madras High Court has said that the use of digital media "to vent ire" against constitutional functionaries and senior officers of the state and centre government "would not only be a personal attack on their privacy and prestige" but would also damage their reputation and have cascading effect...