Central Goods and Services Tax Act, 2017, Section 50 -- Liability to pay interest on total tax - Whenever an undue or excess claim of ITC is made or whenever an undue or excess reduction in out-put tax liability is made, a liability to pay interest arises - Liability to pay interest u/s.50(1) of the Act is self-imposed, automatic and compensatory in nature - Once it is..........
Criminal Procedure Code, 1973, Section 439, Indian Penal Code, 1860, Section 364, 120B -- Bail - Kidnapping - Criminal conspiracy - Victim is not recovered till date - Court find no good reason to exercise discretion in favour of accused - Taking into account evidence brought on record as well as complicity of accused but without commenting merits of case, accused cannot..........
Consumer Protection Act, 1986, Section 2(1)(g) -- Deficiency in service - Recovery of loan from insurance policy - Husband of complainant obtained personal loan secured by issuance of a insurance policy - He paid insurance premium soon after sanctioning of loan - Thereafter, husband of complainant died - Complainant requested Finance company to recover the loan through..........
Agreement to sell -- Specific performance - Refund of earnest money - Rs.26,000/- paid at the time of execution of agreement - Amount of 6,75,000/- paid subsequently - Order as to refund of Rs.7,01,000/- - No date mentioned of payment of Rs.6,75,000 either in the notice issued or in the plaint or in the affidavit of chief examination but was mentioned in the affidavit..........
Juvenile Justice (Care and Protection of Children) Act, 2000, Section 7 -- Plea of juvenility - Murder case - Appellant was below 18 years of age at the time of occurrence - Correctness of date of birth certificate as filed by appellant not objected before Sessions Court - More so, Supreme Court already granted bail to appellant on the ground that he was juvenile on the..........
Criminal Procedure Code, 1973, Section 235(2) -- Hearing on sentence - Hearing on the same day of pronouncement of judgment - As long as spirit and purpose of S.235(2) Cr.P.C. is met, inasmuch as the accused is afforded a real and effective opportunity to plead his case with respect to sentencing, whether simply by way of oral submissions or by also bringing pertinent..........
Negotiable Instruments Act, 1881, Section 143A(1) -- Amendment incorporated u/s 143(A)(1) of the Act - Amendment is retrospective in nature, as it will be applicable even to proceeding pending prior to date of incorporation of said amendment...........
Civil Procedure Code, 1908, Section 151, Order 40, Rule 1 -- Ex parte appointment of receiver - Appointment of receiver was made keeping in mind protection of suit property - Defendants never found themselves convenient to submit their written objection - Even on the date scheduled for hearing, no adjournment petition was ever filed by defendants - Appointment of receiver..........
Limitation Act, 1963, Section 18, 19 -- Acknowledgement - Borrower paying installments of loan upto 08.07.1983 and acknowledged loan amount on 12.02.1985 and again on 06.07.1986 - Period of limitation extends from date of acknowledgement...........
Negotiable Instruments Act, 1881, Section 143A -- Dishonour of cheque - S.143-A of the Act not applicable retrospectively to the cases which were pending on the date of coming into force of the amendment...........
