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Supreme Court Remits Stamp Duty Objection on Power of Attorney to Trial Court for Factual Determination. Objection regarding insufficient stamp duty on power of attorney treated as conveyance under Orissa Stamp Act requires factual finding on delivery of possession, to be decided after evidence.

The Supreme Court disposed of an appeal against an order of the Orissa High Court which had dismissed the appellants' petition under Article 227 of th...

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Bombay High Court Examines Constitutional Validity of Food Safety and Standards Act, 2006 Upon Challenge by Trade Associations. Court Holds That Constitutional Challenge Cannot Be Abstract and Requires Factual Foundation of Adverse Action, But Proceeds to Hear Merits for Recurring Issues.

The Bombay High Court heard a batch of three writ petitions filed by trade associations—the Association of the Traders carrying the Food Business, M...

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High Court Quashes GST Appellate Order Against Indian Oil Corporation for Violation of Natural Justice — Pre-deposit Requirement Set Aside. Failure to Provide Personal Hearing and Reasoned Order Renders Appellate Order Unsustainable Under Section 107(11) of CGST Act, 2017.

The petitioner, M/s Indian Oil Corporation Ltd., a public sector undertaking engaged in storage and supply of petroleum products, filed a writ petitio...

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Bombay High Court Allows Refund of Stamp Duty on Development Agreement Under Section 47(c)(5) of Maharashtra Stamp Act — Purpose of Instrument Failed. Development Agreement is an instrument covered under Section 47(c)(5) for refund when the purpose fails, and Section 48 is only a limitation provision.

The petitioner, M/s. Chandiwala Enterprises, a registered partnership firm, entered into a Development Agreement with Neel Ashiward CHS Ltd. on 2nd Se...

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Bombay High Court Quashes FIR in Corruption Case Due to Lack of Sanction Under Section 19 of Prevention of Corruption Act, 1988. The court held that mandatory sanction for prosecution of public servants was not obtained, rendering the entire proceedings unsustainable.

The applicants, Ravindra Babulal Jain and Ashish Tejmal Mugdiya, filed a criminal application under Section 482 of the Code of Criminal Procedure, 197...

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Bombay High Court Quashes FIR Against Private Individuals in Corruption Case for Lack of Sanction Under Section 19 of Prevention of Corruption Act, 1988. FIR Quashed as No Sanction Obtained for Prosecution of Public Servants, Making Proceedings Against Applicants for Conspiracy Not Maintainable.

The applicants, Ravindra Babulal Jain and Ashish Tejmal Mugdiya, filed a criminal application under Section 482 of the Code of Criminal Procedure, 197...