News Updates
Kerala High Court Lays Down Two Modes To Appoint Sole Arbitrator, Says Appointment Via Any Other Mode 'Ex Facie Bad'
The Kerala High Court on Tuesday held that a sole arbitrator can only be appointed either by a High Court or by an express agreement in writing between the parties in dispute, in the post-2015 amendment era of the Arbitration and Conciliation Act. Justice C.S. Dias also ruled that a sole arbitrator appointment through any other mode will be de jure ineligible to act as an arbitrator and that...
Delhi High Court Monthly Digest: July 2022 [Citations 599 - 727]
NOMINAL INDEXCitations 2022 LiveLaw (Del) 599 To 2022 LiveLaw (Del) 727Ashwini Kumar Upadhyay v. Union of India 2022 LiveLaw (Del) 599Ashwini Kumar Upadhyay v. Union of India 2022 LiveLaw (Del) 600SH AWANEESH CHANDRA JHA v. ANIL PRASAD NANDA 2022 LiveLaw (Del) 601JOHNSON JACOB v. STATE 2022 LiveLaw (Del) 602DHRUV TEWARI v. DIRECTORATE OF ENFORCEMENT 2022 LiveLaw (Del) 603Gulati Enterprises...
Right To Change Name Is A Facet Of Fundamental Right Under Article 19(1) (a) Of Constitution Of India: Allahabad High Court
The Allahabad High Court has recently observed that the right to change the name is a facet of a fundamental right as guaranteed under Article 19(1) (a) of the Constitution of India and that such a right cannot be denied. Essentially, the bench of Justice Pankaj Bhatia observed this while hearing the plea of a lady (named Rajni Shrivastava) who wanted to change her name to 'Rashmi...
Workmen Challenging Their Alleged Termination Can Be Directed To Deposit Ex-Gratia Compensation Until Final Disposal: Gujarat High Court
The Gujarat High Court has held that where the disengagement of workmen by an employer is under dispute, the former claiming illegal termination and the latter asserting voluntary resignation arrangement, the Labour Court may direct deposit of ex-gratia amount in the interim.Justice Biren Vaishnav thus upheld a Labour Court's decision directing the workmen to deposit the ex-gratia amount...
E-Invoicing Mandatory For Businesses With Annual Turnover Of More Than Rs.10 Crores: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has made e-invoicing mandatory for businesses with a turnover of more than Rs. 10 crores.The Board empowered under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 amended the notification no. 13/2020 – Central Tax, dated the 21st March, 2020. The notification sought to exempt certain classes of...
Impossible To Pay Off KSRTC's Recurring Liabilities Unless All Stakeholders Act In Unison: Kerala High Court
The Kerala High Court on Tuesday, while hearing the plea moved by the KSRTC employees alleging that they were not being paid salary promptly, pulled up on the Employees Unions for continuing the strikes despite assuring the Court that the strikes would be called off. Justice Devan Ramachandran opined that unless KSRTC, Government and the employees act in unison, it would be impossible to...
Lands Re-Purchased Not To Be Mandatorily Agricultural On The Date Of Re-Investment: ITAT Allows Capital Gain Exemption
The Pune Bench of theIncome Tax Appellate Tribunal (ITAT), consisting of Satbeer Singh Godara (Judicial Member) and Dipak P. Ripote (Accountant Member), has ruled that the legislature has nowhere incorporated that for claiming the deduction under section 54B of the Income Tax Act, the lands re-purchased have to be agricultural on the date of re-investment.The appellant/assessee has...
Prayagraj Protests: Allahabad High Court Stays Coercive Action Against AIKMS General Secretary Dr. Ashish Mittal
The Allahabad High Court has stayed coercive action against Dr. Ashish Mittal, who is presently the General Secretary of All India Kisan Mazdoor Sabha (AIKMS) and has been booked in a criminal case in connection with the Prayagraj Protests that took place in June 2022 over BJP leaders' remarks on Prophet Mohammed.Essentially, an NBW was issued to Dr. Mittal in June 2022 by the Court of...
Services Tax Demand Not Sustainable On The Basis Of TDS/26AS Statements: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax demand is not sustainable on the basis of TDS/26AS statements. The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the value of taxable services cannot be determined only based on TDS statements produced by...
Rajasthan High Court Weekly Roundup: July 25 - July 31, 2022
Judgments/ Orders of the Week State Can't Discriminate Between Allopathic & Ayurvedic Doctors In Fixing Retirement Age: Rajasthan High Court Case Title: Dr. Mahesh Chandra Sharma & Ors. v. State of Rajasthan & Ors. Citation: 2022 LiveLaw (Raj) 208 While hearing a batch of writ petitions challenging different age of superannuation for Allopathic...
No Deliberate Non-Compliance In Depositing Service Tax Under RCM: CESTAT Deletes Penalty
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) bench of Anil Choudhary (Judicial Member) has deleted the penalty on the grounds that there was no deliberate non-compliance in depositing service tax under the Reverse Charge Mechanism (RCM).The appellant/assessee is rendering service of accommodation in a hotel and restaurant service. Pursuant to the audit, it appeared...
Product Marketed Under Brand Name "Ber Berry" Is Classifiable Under GST Tariff Heading 2008: AAR
The Madhya Pradesh Authority of Advance Ruling (AAR) has ruled that the product marketed under the brand name "Ber Berry" manufactured and supplied is covered and classifiable under the GST Tariff heading 2008.The two-member panel of Virendra Kumar Jain and Manoj Kumar Choubey observed that chapter 8 exclusively covers fresh fruit or fruit cooked by steaming or boiling in...