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GST Audit Permissible for Period When Registration Was Active, Even If Cancelled Later. "Registered or Deregistered, Compliance Obligation Under SGST Act Persists."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 (SGST Act) Section 2(13) - Definition of "audit." Section 2(94) - Def...

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"Bombay High Court Dismisses B.V. Jewels' Plea, Upholds Interest Demand on Customs Liability" "Customs Act’s interest provisions reaffirmed; liabilities clarified."

Acts and Sections Discussed: Customs Act, 1962: Section 18(3): Interest on final/re-assessment orders. Section 28: Recovery of duties not levie...

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"Acquittal in Common Intention: Nagpur Bench Revisits Section 34 IPC in Murder Case" "Clarifying liability under Section 34 IPC while affirming individual accountability under Section 302 IPC."

Case Background The appellants, family members (Jayanand, Niranjan, Ashabai, and Kiran Dhabale), were convicted under Section 302 r/w 34 IPC and Sect...

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"Admissibility of Counter-claims and Jurisdiction: High Court Quashes Trial Court Order" "Upholding jurisdictional boundaries and procedural precision in civil litigation."

1. Background of the Case: Petitioner: Filed a suit for specific performance of contract. Respondent: Filed a counter-claim asserting possession a...

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High Court Upholds Life Sentence for Murder in Familial Dispute. "No Exception to Premeditation: Brutality and Deliberation Deny Leniency"

The case is a criminal appeal against the judgment of the Additional Sessions Judge, Nagpur, convicting the appellants, Kamlesh and Shekhar Dubey, und...

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Scope of Commercial Disputes under the Commercial Courts Act: Assignment of Debt Outside Ambit of Section 2(1)(c). A dispute must arise from ordinary transactions of merchants, bankers, financiers, or traders to qualify as a commercial dispute under the Commercial Courts Act, 2015.

Heading 1: Nature of the Suit and Interim Application The suit was filed as a summary suit under Order XXXVII of CPC for recovery of Rs. 800 crores...

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"High Court Weighs Urgency and Compliance Under the Commercial Courts Act" "Balancing urgency with legal mandates for pre-institution mediation in commercial disputes."

The Bombay High Court examined whether the suit filed by the plaintiff, Ekta Housing Pvt. Ltd., against Shraddha Shelters Pvt. Ltd. adhered to Section...

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"Bombay High Court Secures Creditor's Rights: Garnishee Ordered to Deposit ₹17.41 Crores" "Judgment Debtor's Liabilities to Garnishee Confirmed via Financial Records, Strengthening Execution of Decrees."

The Bombay High Court directed Olive Global Holding Pvt. Ltd. (Respondent/Garnishee) to deposit ₹17,40,82,984/- in court. The judgment emphasizes th...

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Resolving the Jurisdiction of Customs Officers and DRI under Customs Act, 1962.

The Supreme Court addressed the powers of Directorate of Revenue Intelligence (DRI) officers as "proper officers" under the Customs Act, specifically ...

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Supreme Court Acquits Accused in 1989 Murder Case Due to Lack of Conclusive Evidence. Circumstantial evidence with missing links leads to acquittal in the murder case of Gouri against Karakkattu Muhammed Basheer.

The Supreme Court overturned the conviction of the appellant, Karakkattu Muhammed Basheer, in a murder case based solely on circumstantial evidence du...