Latest Post

Goods and Services Tax (GST) — Exemption Notification — Notification No. 9/2017- Integrated Tax (Rate) dated 28.06.2017 — Entry 13 — Exemption on services by way of renting of residential dwelling for use as residence — Renting residential property as hostel to students/working professionals — Conditions for exemption: renting service, residential dwelling, and use as residence — The term “residential dwelling” is not defined under GST laws but refers to any residential accommodation for long-term stay, excluding commercial places, hotels, guesthouses for temporary stay — Property comprising 42 rooms rented out and sub-leased for use as hostel accommodation is considered a “residential dwelling” as its nature and use remain residential, not commercial accommodation like a hotel. (Paras 36, 46, 47, 50) Arbitration and Conciliation Act, 1996 — Section 31(7)(a) and (b) — Power of Arbitral Tribunal to grant interest — Party Autonomy — Pre-award (pendente lite) interest — Section 31(7)(a) mandates that the Arbitral Tribunal’s discretion to award interest on the sum awarded (from date cause of action arose till date of award) is subject to the agreement between the parties (“unless otherwise agreed by the parties”) — When parties specify a contractual rate of interest in the agreement, subject to no legal bar, this stipulation takes precedence over the Arbitrator’s discretion to deem a rate “reasonable” — Arbitral Tribunal is bound by the contractual terms regarding interest once agreed upon, and the borrower cannot later challenge the rate as unconscionable or against public policy, especially in commercial transactions between parties of equal bargaining power — Post-award interest is governed by Section 31(7)(b) (Paras 51, 53, 56, 64, 65, 70). Criminal Procedure Code, 1973 (CrPC) — Section 319 — Summoning of Additional Accused — Nature and Scope of Power — The power under Section 319 CrPC is extraordinary and discretionary, intended to be exercised sparingly, but it is an enabling provision aimed at ensuring that no guilty person escapes the process of law — The prerequisite for its exercise is that it must appear from the evidence adduced during inquiry or trial that a person not already arraigned as an accused has committed an offence — The object is to ensure a fair and complete trial and give effect to the maxim ‘judex damnatur cum nocens absolvitur’ (Judge is condemned when guilty is acquitted). (Paras 6, 7) Motor Vehicles Act, 1988 — Compensation — Enhancement — Principles — Supreme Court’s power to award ‘just compensation’ exceeding the amount claimed — While enhancing compensation for a 21-year-old Appellant suffering 100% functional disability (due to hemiparesis, disfigurement, and brain injuries) — Supreme Court relied on ‘Nagappa v. Gurudayal Singh’ to award compensation in excess of the amount claimed by using evidence on record to arrive at just and fair compensation. (Paras 11, 12, 14) Motor Vehicles Act, 1988 — Section 166 — Fatal accident claim — Deceased aged 33 years, survived by seven dependents (wife, four minor children, and parents) — Calculation of income — Consideration of income from both documented employment (stone crusher unit) and agricultural activity — Although documentary evidence for income beyond salary was lacking, it is reasonable to presume some income from agricultural activity given the farming background — Claimants’ assertion of Rs. 6,000/- monthly salary from stone crusher unit (supported by employer certificate) accepted, as it is a reasonable earning expectation for such employment — Additional Rs. 2,000/- per month presumed for agricultural income, totaling Rs. 8,000/- monthly income for compensation calculation. (Paras 3.2, 5, 5.2, 5.3, 5.6)

Goods and Services Tax (GST) — Exemption Notification — Notification No. 9/2017- Integrated Tax (Rate) dated 28.06.2017 — Entry 13 — Exemption on services by way of renting of residential dwelling for use as residence — Renting residential property as hostel to students/working professionals — Conditions for exemption: renting service, residential dwelling, and use as residence — The term “residential dwelling” is not defined under GST laws but refers to any residential accommodation for long-term stay, excluding commercial places, hotels, guesthouses for temporary stay — Property comprising 42 rooms rented out and sub-leased for use as hostel accommodation is considered a “residential dwelling” as its nature and use remain residential, not commercial accommodation like a hotel. (Paras 36, 46, 47, 50)

Arbitration and Conciliation Act, 1996 — Section 31(7)(a) and (b) — Power of Arbitral Tribunal to grant interest — Party Autonomy — Pre-award (pendente lite) interest — Section 31(7)(a) mandates that the Arbitral Tribunal’s discretion to award interest on the sum awarded (from date cause of action arose till date of award) is subject to the agreement between the parties (“unless otherwise agreed by the parties”) — When parties specify a contractual rate of interest in the agreement, subject to no legal bar, this stipulation takes precedence over the Arbitrator’s discretion to deem a rate “reasonable” — Arbitral Tribunal is bound by the contractual terms regarding interest once agreed upon, and the borrower cannot later challenge the rate as unconscionable or against public policy, especially in commercial transactions between parties of equal bargaining power — Post-award interest is governed by Section 31(7)(b) (Paras 51, 53, 56, 64, 65, 70).

Quashment—Agreement to Sell—Non performance of contract—Dispute is of civil nature—FIR against seller quashed. Cheating—Mere failure to subsequently keep a promise, one cannot presume that he all along had a culpable intention to break the promise from the beginning. Non-Bailable Warrants—When to be issued—Explained.

  2007(4) LAW HERALD (SC) 3288 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Jutsitce R.V. Raveendran, CJI The Hon’ble Mr. Justice Dalveer Bhandari Criminal Appeal No. 1392…

As a result of accident, appellant suffered 26% disability of right lower limb, 25% disability due to urethral injury and 38% disability to whole body – Even though disability suffered by appellant is not 100%, his working capacity has been reduced to zero – Competent Court is entitled to award higher compensation to victim of accident – Amount of compensation enhanced to Rs. 8,37,640/-.

  (2012) ACJ 191 : (2011) 13 JT 205 : (2012) 1 RCR(Civil) 509 : (2011) 12 SCALE 658 : (2012) 1 TAC 376 : (2012) 1 UJ 89 SUPREME…

Modvat credit – Learned counsel for the appellant pointed out a circular by which Modvat credit has been given on inputs like chemicals and resins, etc. used in the manufacture of sand moulds for subsequent production of iron castings. Learned counsel also pointed out that in respect of the same goods, in the Jamshedpur factory of the same assessee, this benefit has been given to the appellant – Appeal allowed.

  (1998) 79 ECR 513 : (1997) 92 ELT 4 : (1998) 7 JT 474 : (1998) 9 SCC 176 SUPREME COURT OF INDIA TELCO LIMITED, PUNE — Appellant Vs.…

Criminal Procedure Code, 1973 (CrPC) – Section 321 – Withdrawal from prosecution – Dismissal of application by Trial Court and High Court – Prosecution of MLA for submitting false and fabricated medical bills – Ethics Committee having accepted apology recommended for withdrawal of criminal case pending against appellant but Courts below refused to oblige – Application for withdrawal filed by Public Prosecutor was not based on his own independent application of mind

  (2009) 12 JT 198 : (2009) 15 SCC 604 : (2009) 13 SCR 494 SUPREME COURT OF INDIA SRI YERNENI RAJA RAMCHANDER @ RAJABABU — Appellant Vs. STATE OF…

You missed