Section 31 of Bhartiya Nyay Sanhita on Text : No communication made in good faith is an offence by reason of any harm to the person to whom it is made, if it is made for the benefit of that person. Illustration. A, a
The Kerala Government has taken its case to the Supreme Court, challenging a High Court judgment that dismissed a Public Interest Litigation (PIL) brought by a lawyer. This PIL contested the actions of the Governor of Kerala, Arif Mohammed Khan, who was withholding bills passed
Currently, Special Economic Zones (SEZs) have the privilege of selling their products in the Domestic Tariff Area (DTA) by paying duties based on the finished goods they produce. The Global Trade Research Initiative (GTRI) has pointed out that the government already grants the option of
The author can be reached at shaifaly.ca@gmail.com Cases Covered: M/S Vivo Mobile India Private Ltd V/s Union Of India And 4 Others citations: Tata Teleservices Ltd. V CCE Suncraft Energy Private Limited and Anr. Vs The Assistant Commissioner, Union of India Vs Bharti Airtel Ltd
The author can be reached at shaifaly.ca@gmail.com Cases Covered: M/S Brijesh Kumar Singh V/s State Of U.P Citations: Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Or Hitech Sweet Water Technologies Pvt. Ltd. Vs. State of Gujarat, Facts of the cases: Solitary
The author can be reached at shaifaly.ca@gmail.com Cases Covered: COMMISSIONER, CUSTOMS CENTRAL EXCISE AND SERVICE TAX V/s M/S SHAPOORJI PALLONJI AND COMPANY PVT. LTD Citations: Barun Kumar & Ors. vs. State of Jharkhand & Ors Bihar State Electricity Board vs. Pulak Enterprises & Ors ONGC
The author can be reached at shaifaly.ca@gmail.com Cases Covered: COMMISSIONER OF CUSTOMS Versus M/S GANPATI OVERSEAS Facts of the cases: The appeals have been filed by the Commissioner of Customs (Imports), Mumbai under Section 130-E of the Customs Act, 1962 against the common judgment and
Considering the minimal notice provided and the relatively low tax amount in question, we are disinclined to adjudicate the current special leave petition. This stance aligns with Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, Department of Revenue,
Although the charge-sheet was submitted within the stipulated 180-day timeframe, it appeared to be a mere formality, not reflecting true adherence to the provisions of the statute. Section 37 of the NDPS Act demands strict interpretation, as it pertains to an individual’s fundamental rights and
The author can be reached at shaifaly.ca@gmail.com Cases Covered: Caterpillar India Private Limited V/s Assistant Commissioner, Office Facts of the cases: The petitioner has now filed this writ petition challenging the recovery notice dated 13.09.2023. The challenge to the impugned recovery notice is primarily on
