Category - Latest Judgments

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...

Excise — Excise duty — Clubbing the two units — Assessment — Show-cause notice — Limitation — Extended period of limitation was invoked on the ground that the respondents had not stated about the proprietary interest in any other...

A. Excise — Exemption — Clubbing of clearances — When permissible — In the present case, allegation was that both the units were run S who was directing all the activities of both these firms — Notices were issued giving details...

Knocking the doors of this Court in the first instance under the garb of a petition under Article 32 of the Constitution, instead of approaching the High Court, for the enforcement of right claimed in these writ petitions is the...

Vide order dated 9th July, 2014, we had restrained the State Governments from exercising their powers of remission and commutation of sentence under Sections 432 and 433 of the Code of Criminal Procedure, 1973 to life convicts.

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...

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...

Monopolies and Restrictive Trade Practices Act, 1969 — Ss. 10 and 36-A — ‘Unfair trade practice’ or ‘Monopolistic trade practice’ as well as ‘restrictive trade practice’ — If there is — Housing Scheme — Cancellation of allotment...