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Madras High Court Disposes Writ Petition Seeking Retrospective Promotion as Petitioner Already Promoted During Pendency. The court held that the petition became infructuous as the petitioner was promoted vide G.O.(D).No.50 dated 12.02.2024.

The petitioner, J.K. Yokaraaj, an Assistant Executive Engineer in the Rural Development and Panchayat Raj Department, filed a writ petition under Arti...

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Madras High Court Closes Habeas Corpus Petition After Detention Order Revoked by Competent Authority. Preventive detention order under the Essential Commodities Act, 1955 was revoked, rendering the petition infructuous.

The petitioner, Kaleeswari, filed a Habeas Corpus Petition under Article 226 of the Constitution of India before the Madras High Court, challenging th...

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Karnataka High Court Allows Input Tax Credit Based on Annual Audited Accounts in KVAT Act Cases. The court held that Section 10(3) of the KVAT Act permits availment of input tax credit based on the annual audited statement in Form VAT 240, irrespective of the claim in returns under Section 35.

The judgment involves multiple writ petitions filed by M/s MFAR Constructions Pvt. Ltd. and M/s Mangalore Force, challenging the interpretation of Sec...

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High Court of Karnataka Allows Appeal in Companies Act Case — Acquittal Set Aside for Non-Prosecution of Director. Section 452 of Companies Act, 2013 requires that a director must be prosecuted for the company's default; acquittal of director without trial on merits is illegal.

The appellant, M/s. P.M. Granites Exports Pvt. Ltd., filed a complaint under Section 452 of the Companies Act, 2013 against the respondent, T. Manohar...

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Karnataka High Court Allows Refund of Service Tax Paid by Non-Resident for Period Prior to Amendment — Unjust Enrichment Not Applicable. Service Tax Liability for Period 10.09.2004 to 31.12.2004 Not Attracted as Reverse Charge Mechanism Introduced Only from 01.01.2005 Under Finance Act, 1994.

The appellant, M/s Madura Coats Pvt. Ltd., a non-resident service provider, had paid service tax for the period 10.09.2004 to 31.12.2004 under the Fin...

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Karnataka High Court Allows Refund of Service Tax Paid by Non-Resident Despite Revenue's Appeal — Unjust Enrichment Not Applicable. Service Tax Refund Ordered as Stay Application Dismissed and Tax Paid by Appellant Itself, Not Collected from Others.

The appellant, M/s Madura Coats Pvt. Ltd., a non-resident service provider, paid service tax under protest for the period 10.09.2004 to 31.12.2004. Af...

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High Court of Karnataka Dismisses Appeal in Execution Proceedings — Upholds Rejection of Application to Set Aside Auction Sale Under Order 21 Rule 90 CPC. Judgment-Debtor Failed to Prove Material Irregularity or Substantial Injury from Alleged Inadequacy of Price.

The case arises from execution proceedings in Ex. No. 73/2004 pending before the Civil Judge (Sr. Dn.), Chickmagalur. The appellants, who are the lega...

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Karnataka High Court Dismisses Writ Appeal Against Land Tribunal Order Confirming Occupancy Rights Under Karnataka Land Reforms Act. Landlord's Claim of Tenancy Not Established as Tenant Was in Possession Prior to 1974 Cut-off Date.

The case pertains to a dispute over occupancy rights under the Karnataka Land Reforms Act, 1961. The appellants, legal representatives of the deceased...