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Deemed Dealer under MVAT Act and Prospective Effect of Tax Liability. High Court of Bombay Decides on Tax Liability of Government-Constituted Trust under Maharashtra Value Added Tax Act, 2002

On the Issue of Deemed Dealer: The Court held that SASF was a “deemed dealer” under Section 2(8) of the MVAT Act. The Court found that SASF fel...

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Supreme Court Quashed Criminal Proceedings Citing Consensual Relationship — No Element of Deceit or Misconception of Fact

Long-Standing Consensual Relationship Cannot Be Construed as Rape Based on Alleged False Promise of Marriage — Prosecution Held as Gross Abuse o...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Bombay High Court – Income Tax – Remission of Matter to Dispute Resolution Panel (DRP) – Costs Imposed on Petitioner. Failure to inform the Assessing Officer of pending objections before the Dispute Resolution Panel led to the setting aside of the assessment order with costs imposed.

The Court exercised its discretion in setting aside the assessment order due to the Petitioner’s procedural lapse, emphasizing that such indulgence ...

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Failure to Furnish Copy of Requisition for No-Confidence Motion Does Not Invalidate the Motion: Bombay High Court. Bombay High Court Upholds Validity of No-Confidence Motion Despite Non-Service of Requisition Copy to Sarpanch

The failure to furnish a copy of the requisition to the Sarpanch under Rule 2(2) of the No Confidence Motion Rules does not invalidate a no-confidence...

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Supreme Court of India – Civil Appellate Jurisdiction – Consumer Protection Act, 2019 – Limitation Period – Continuing Cause of Action – Error on Face of Record – Substantive Right Over Procedural Technicality – NCDRC Order Quashed and Set Aside.

Consumer Protection Act, 2019 – Section 67 – Limitation Period to File Complaint – Continuing Cause of Action Upheld – NCDRC's Dismissal on Li...

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Supreme Court Quashes High Court's Stay on Discharge Order — Upholds Liberty of Accused. Apex Court Reaffirms Higher Pedestal of Discharged Accused — Lays Down Strict Parameters for Stay on Discharge Orders

Supreme Court quashed the High Court’s stay and surrender order — Held that stay on discharge orders should only be granted in rare and exceptiona...

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Supreme Court of India Ruled on the Definition of ‘Consumer’ Under the Consumer Protection Act, 1986 in Loan Transactions

The Apex Court Held That a Borrower of a Project Loan Does Not Qualify as a ‘Consumer’ When the Loan is Availed for Commercial Purposes The Supre...

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Supreme Court Modifies Expulsion of Bihar MLC to Suspension, Reinstates Dr. Sunil Kumar Singh – Proportionality in Legislative Punishment Under Scrutiny. Court Invokes Article 142 to Ensure Proportionality in Legislative Discipline, Reinstates Petitioner After 7 Months of Expulsion

Maintainability of Writ Petition: The Court held that the Writ Petition is maintainable as Article 212(1) does not bar judicial review of legislative...

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Supreme Court Set Aside Conviction Under Sections 120B and 411 IPC — Ordered Return of Seized Gold Bars to Appellant. Acquittal of Co-Accused Upheld — Failure to Prove Seized Gold Was Stolen Property — Reasonable Doubt Favored Accused

Constitution of India (COI) — Article 21 — Right to Fair Trial — Burden of Proof on Prosecution — Chain of Circumstances Must Be Complete. In...