CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

“It is a well settled principle in the law that the taxing statute needs to be construed strictly according to the words phrases used in the statute; there can be no other interpretation when literal interpretation is unambiguous.”

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Andhra Pradesh High Court
Case BriefsHigh Courts

“If the intention of the Parliament were to vest the power of extending the mandate of an Arbitrator under Section 29A of the Arbitration and Conciliation Act, 1996 only in High Court as envisaged under Section 11, then nothing could have prevented it from providing so.”

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Punjab and Haryana High Court
Case BriefsHigh Courts

“In most of the photographs, it is evident that after cutting down of such wild growth of cannabis, a part of it is still lying scattered though major part or it has been transported but to which place or what has been done to those cut-out cannabis has not been explained.”

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Himachal Pradesh High Court
Case BriefsHigh Courts

“Failure on the part of a government hospital to provide the timely medical treatment to a person in need of such treatment results violation of his right to life guaranteed under Article 21 of the Constitution, as has been done in the instant case.”

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Punjab and Haryana High Court
Case BriefsHigh Courts

The Court opined that is important to acknowledge that individuals vary in their sensitivity and temperament. It is not solely the feelings of the deceased that would matter, but most importantly, the intention behind the act of the accused would also have to be discerned.

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Punjab and Haryana High Court
Case BriefsHigh Courts

“Such decisions are tough, however, life is not just about being able to breathe rather it is about being able to live with dignity. Where the denial of dignity and social as well as family acceptance or approval ‘is a writing’ on the wall, it compounds agony of the child and leads to greater injustice.”

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Chhattisgarh High Court
Case BriefsHigh Courts

The Court opined that there was no detailed report of the assessment made, no document was enclosed along with the report of conducting assessment, procedure adopted, factors assessed, mode of assessment, evaluation of child based on the stages of assessment.

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Andhra Pradesh High Court
Case BriefsHigh Courts

Election Commission of India (‘ECI’) submitted that the elections have already been notified and are in progress and therefore, the issue that has been raised by the petitioner in the present petition could be considered for the elections whenever they are conducted in future.

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Jharkhand High Court
Case BriefsHigh Courts

The exclusion of one class of legitimate children from seeking compassionate appointment merely on the ground that the mother of the applicant was a plural wife of the deceased employee would fail to meet the test of a reasonable nexus with the objective sought to be achieved.

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Punjab and Haryana High Court
Case BriefsHigh Courts

The Court opined that since Enforcement Case Investigation Report (‘ECIR’) is not a condition precedent for starting an investigation or inquiry by the Enforcement Directorate and is only an internal record of the department, its quashing would serve no purpose whatsoever.

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CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

The Tribunal opined that once the coal companies have charged sales tax/VAT at the appropriate rate on the sale of coal to appellant and in turn, appellant has charged sales tax/VAT to the consumers of coal, the transaction is one of sale/purchase and not of rendering service.

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Jharkhand High Court
Case BriefsHigh Courts

“An advocate has to fearlessly uphold the interest of his client by all fair and honourable means without regard to any unpleasant consequences to himself or any other, but he must exercise restraint in using intemperate language during arguments in the Court.”

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Chhattisgarh High Court
Case BriefsHigh Courts

“It is very easy for the married man to walk out of the live in relationship and in such case the court cannot shut their eyes to the vulnerable condition of the survivor of such distressful live in relationship and children born out of such relationship.”

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Jharkhand High Court
Case BriefsHigh Courts

The Court opined that radiological age of the victim has been assessed to be eighteen years and from the tenor of her cross-examination, it is apparent that she has wilfully left the house of her father and accompanied appellant to various places.

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