Category - Latest Judgments

Service Law — Promotion — Annual confidential report (ACR) — When relevant — Appellant was not considered for promotion as in three ACRs the appellant was graded as “good” whereas benchmark for promotion was “very good” — All the...

The contempt petition is disposed of in terms of the signed order.

The undisputed facts are that the Government had issued Notification No. 13 of 2003-Service Tax whereby it exempted the ‘Business auxilliary services provided by a commission agent’ from the service tax leviable thereon under sub...

Criminal Trial — Conviction confirmed — Sentence — Modification of — Mitigating circumstances — Bunch of cases, are in respect of different transactions — Allegations against the accused are of a similar nature — In the general...

Service Law — Temporary employee — If can be allowed to continue in service, when purpose for which he is engaged does not survive — Respondent was appointed as an Octroi Clerk by appellant/Gram Panchayat on 31-3-1977, on...

A. Criminal Procedure — Criminal Procedure Code, 1973 — S. 468 — Relevant date for computation of period of limitation under — Complaint was filed on 24-1-2008 with reference to an incident of 15-1-2008 — High Court by impugned...

Service Tax — Appeal filed by the revenue — Finance Act, 1994 — Gujarat Maritime Board Act, 1981 — Service Tax payable on wharfage charges — It is contended that that service tax was payable on wharfage charges by GMB collected...

A. Armed Forces — Discharge/Disposal of Undesirable/Inefficient Personnel — Assam Rifles — Considerations — Earlier, 3 “Red Ink entries” were issued to the Havaldar, wherein he was severely reprimanded — Notice dt. 2-3-2008...

Excise — Excise duty — Valuation of goods, sold by the assessee, for the purposes of charging excise duty — Requirement of “mutuality of interest” — It is a pre-requisite under S. 4(4)(c) of the Act — If gets satisfied — Order of...

After reading of the decision1 of the High Court, we find that the High Court has rightly relied upon the judgment of this Court in Peerless General Finance and Investment Co. Ltd. v. RBI2.