News Delhi High Court grants one-year extension for SCERT guest lecturers to obtain NET/Ph.D. — “Pandemic disruption and shifting qualifications justify relaxation; Clause 5 empowers SCERT to act” — writ partly allowed RawlawDecember 14, 20257 min read
News Delhi High Court overturns rape conviction based on promise-to-marry — “Possibility that prosecutrix knew of accused’s marriage cannot be ruled out; no evidence of deception or force” — appellant acquitted RawlawDecember 14, 20257 min read
News Delhi High Court refuses to compel CBI to share documents during investigation — “Section 91 cannot be used to aid the accused in answering IO’s queries; request premature” — petition dismissed RawlawDecember 14, 20257 min read
News Customs excise and service tax appellate tribunal Bangalore holds “bunker fuel supplied to a foreign-going vessel is export even if the vessel berths in Indian waters” — excise duty demand on furnace oil set aside RawlawDecember 14, 20255 min read
News Customs excise and service tax appellate tribunal Hyderabad holds “without a consignment note there can be no goods transport agency service” — service tax demand quashed where transport was by individual truck owners RawlawDecember 14, 20255 min read
News Customs excise and service tax appellate tribunal Hyderabad holds “job work charges cannot be artificially inflated by notional costs” — service tax demand quashed where valuation ignored actual consideration RawlawDecember 14, 20255 min read
News Customs excise and service tax appellate tribunal New Delhi holds “extended limitation cannot be invoked on mere interpretational disputes” — service tax demand on car parking charges quashed for absence of suppression RawlawDecember 14, 20255 min read
News Customs excise and service tax appellate tribunal Mumbai rules “deferred sales tax discharged at net present value remains deductible from transaction value” — excise duty demand quashed where sales tax was never retained as consideration RawlawDecember 14, 20255 min read
News Income tax appellate tribunal Ahmedabad holds “an assessment cannot be kept in suspense awaiting valuation” — invoking Section 50C without awaiting DVO report renders the assessment legally unsustainable RawlawDecember 14, 20255 min read
News Customs excise and service tax appellate tribunal Hyderabad holds “classification must follow tariff headings and not assumptions” — gold pendants covered as jewellery under ASEAN FTA entitled to preferential customs exemption RawlawDecember 14, 20255 min read
