Consumer Protection Act, 1986, Section 2(1)(g) -- Consignment of goods - Quality inspection by appellant - Deficiency in service - Appellant has certified weight, packing, quality and quantity of consignment at the port of loading - No allegation that there was any deficiency either in respect of weight, packing, quality against appellant - There is even no allegation that..........
Limitation -- COVID 19 - Computing period of Limitation - (i) in computing period of limitation for any suit, appeal, application or proceeding, period from 15.3.2020 till 2.10.21 shall stand excluded - Consequently, balance period of limitation remaining as on 15.3.21, if any shall become available with effect from 3.10.21; (ii) in cases where limitation would have..........
Civil Procedure Code, 1908, Order 2, Rule 2 -- Bar of subsequent suit - Plaintiff had filed first suit seeking possession after tenanted premises were demolished - Right to claim damages for loss of property including goods and machines was available to plaintiff at that time - Plaintiff was required to obtain leave of Court before filing suit for damages subsequently -..........
Motor Vehicles Act, 1988, Section 166 -- Fatal accident - Compensation - Income of deceased - Admittedly, deceased was a driver of a school bus and he was also owning a lorry which had a goods carriage permit - In such circumstances, merely considering salary of deceased as a driver and not the additional income which he would be earning, cannot be justified - Moreover,..........
Micro Small and Medium Enterprises Development Act, 2006, Section 8 -- Benefit of provisions under MSMED Act - To seek benefit of provisions under the Act, seller should have registered under the provisions of the Act, as on the date of entering into the contract - Appellant cannot become micro or small enterprise or supplier to claim the benefits within meaning of MSMED..........
Himachal Pradesh Goods and Services Tax Act, 2017, Section 164, Himachal Pradesh Goods and Services Tax Rules, 2017, Rule 159(5) -- Provisional attachment - Property owner has right to submit objection and opportunity of being heard which are valuable safeguards available to property owner - Scope of objection can also extend to nature of property which is being..........
Constitution of India, 1950, Article 226, Himachal Pradesh Goods and Services Tax Act, 2017, Section 107, 2(4), 83, 5(3), 164, Himachal Pradesh Goods and Services Tax Rules, 2017, Rule 159 -- Writ petition against order of provisional attachment - Availability of alternate remedy of appeal u/s 107 - Appeal available only against decision of "adjudicating authority" which..........
Himachal Pradesh Goods and Services Tax Act, 2017, Section 83, 164, Himachal Pradesh Goods and Services Tax Rules, 2017, Rule 159 -- Provisional attachment - Order passed by Joint Commissioner without affording opportunity of being heard to property holder - Amounts to breach of principles of natural justice - Order, does not indicate any basis for formation of opinion..........
Himachal Pradesh Goods and Services Tax Act, 2017, Section 83, 164, Himachal Pradesh Goods and Services Tax Rules, 2017, Rule 159 -- Provisional attachment - Prior to ordering provisional attachment, formation of opinion by Commissioner regarding necessity to do so for protecting interest of Government revenue is a must...........
Central Goods and Services Tax Act, 2017, Section 7, 9 -- Exemption of advocates from payment of service tax/GST - Continued issuance of notices by Department calling upon them to pay GST, is harassment - Directions issued to Commissioner GST to instruct all officers that no notice will be issued to practising advocates rendering legal services and falling in the negative..........
