Indirect Tax Weekly Round-Up: 21 To 27 January 2024

Delhi High Court GST Registration Can't be Cancelled Retrospectively For Non-Filing Of Returns: Delhi High Court Case Title: Aryan Timber Store Through Its Prop Virender Kumar Versus Sales Tax Officer The Delhi High Court has held that GST registration cannot be cancelled with retrospective effect for mere non-filing of returns. Madras High Court IGST Refund Claim May Be...

150 Important Rulings Of Bombay High Court In 2023: Part III

1. Guardianship Of Major Child Suffering From Mental Retardation Can Be Granted U/S 7 Of Guardians & Wards Act: Bombay High Court Case Title: ABC v. XYZ Citation: 2023 LiveLaw (Bom) 417 Noting a lacuna in the law for mentally retarded persons, the Bombay High Court extended the scope of Section 7 of the Guardians and Wards Act 1980 to allow guardianship of an...

Patna High Court Weekly Round-Up: January 22 - January 28, 2024

Nominal Index [Citations: 2024 LiveLaw (Pat) 11-15]Sri Vishnupad Bhagwan Through His Next Friend Sri Kanhaiya Lal Gurda And Others Vs. The Bihar State Board Of Religious Trust And Others 2024 LiveLaw (Pat) 11Amit Kumar vs The State of Bihar and Ors 2024 LiveLaw (Pat) 12Dr. Uday Chandra Mishra vs. The State of Bihar 2024 LiveLaw (Pat) 13National Insurance Co. Lt vs The State of Bihar and Ors...

Direct Tax Weekly Round-Up: 21 To 27 January 2024

Supreme Court Tax Return Filed Without Regular Books Of Account Not Invalid, Burden To Call For Curing Of Defects On Assessing Officer: Supreme Court Case Title: M/S Mangalam Publications, Kottayam V. Commissioner Of Income Tax, Kottayam Citation : 2024 LiveLaw (SC) 55 While deciding the question as to whether reopening of a concluded assessment under Section 147 of the...

Karnataka High Court Weekly Roundup: January 22 - January 28, 2024

Citations: 2024 LiveLaw (Kar) 35 To 2024 LiveLaw (Kar) 46Nominal Index:Raktima Khanum AND Union of India & Others. 2024 LiveLaw (Kar) 35Adichunchanagiri Maha Samstana Mutt AND State of Karnataka & Others. 2024 LiveLaw (Kar) 36 The New India Assurance Company Limited AND Sadika & Others. 2024 LiveLaw (Kar) 37Anjinamma & Others AND Mohammed Sajjad Sait & ANR . 2024 LiveLaw...

Madras High Court Weekly Round-Up: January 22 - January 28, 2024

Citations: 2024 LiveLaw (Mad) 33 To 2024 LiveLaw (Mad) 44 NOMINAL INDEX R Sasikala Devi v The AAO/ Assistance Secretary and others, 2024 LiveLaw (Mad) 33 L Ganapathy v The Assistant Commissioner of Police, 2024 LiveLaw (Mad) 34 CA V Venkata Sivakumar v The Insolvency and Bankruptcy Board of India (IBBI) and Others, 2024 LiveLaw (Mad) 35 R. Ochappan vs. Keerthana,...

Kerala High Court Weekly Round-Up: January 22 - January 28, 2024

Nominal Index [Citations: 2023 LiveLaw (Ker) 58 – 71]Rajeswari v Omana Amma, 2024 LiveLaw (Ker) 58Laila Bhagaval Singh v. State of Kerala, 2024 LiveLaw (Ker) 59PP Farooque & anr. v. Deputy Superintendent of Police, 2024 LiveLaw (Ker) 60SJ v State of Kerala, 2024 LiveLaw (Ker) 61E Pradeeep Kumar IFS v State of Kerala, 2024 LiveLaw (Ker) 62Poyil Salim V Thazhe Kandoth Mariyam, 2024...

Supreme Court Weekly Round-Up (22nd- 27th January, 2024)

With another week gone at the Supreme Court of India, Live Law is back with its Supreme Court Weekly Digest, dedicated to keeping our readers abreast of the most recent legal developments in the country's apex court. This digest aims to inform you about the latest judgments, orders, and Public Interest Litigations (PILs) filed in the Supreme Court during the past week and also the...

Weekly Digest Of IBC Cases: 22nd To 28th January 2024

NCLAT When Number Of Allottees Disputed, NCLT To Decide S.7(1) Compliance Prior To Admission: NCLAT Delhi Case title: Parikshit Madanmohan Sharma v M.S. Gopikrishnan & Ors. Case No.: Company Appeal (AT) (Insolvency) No. 206 of 2023 The National Company Law Appellate Tribunal (“NCLAT”), New Delhi Bench, comprising of Justice Rakesh Kumar Jain (Judicial Member)...

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index [January 1 to 7]

Adverse PossessionTenants cannot claim adverse possession against their landlords since their possession is permissive in nature. (Para 9.4) 2024 LiveLaw (SC) 17Arbitration and Conciliation Act, 1996Arbitration and Conciliation Act, 1996 - An award could be said to be against the public policy of India in, inter alia, the following circumstances: 1. When an award is, on its face, in...

Supreme Court Annual Digests 2023- Protection of Children from Sexual Offences (POCSO) Act

Protection of Children from Sexual Offences Act, 2012 - Juvenile Justice (Care and Protection of Children) Act, 2015; Section 3 - A support person – whether involved from the early stages of lodging a report or brought on board shortly thereafter - can play a tremendous role in offering encouragement, reassurance, and guidance, merely from their knowledge of the legalese, armed with...

Supreme Court Annual Digest 2023- Prevention of Money Laundering Act (PMLA), 2002

Prevention of Money Laundering Act (Act 15 of 2003) – Section 3 – Registration of ECIR – Effect of delay – Information about all complaints, the nature of the complaints, and the amount of money allegedly collected towards illegal gratification had all come into the public domain – Once a piece of information relating to the acquisition of a huge amount of illegal gratification in...