Home Highlights March 2013 Year 2013 This

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1. The review petition filed u/s 114 read with Order XLVII Rule 1 of the Code of Civil Procedure, 1908 was dismissed as the petitioner failed to establish any mistake or...

2. Disqualification to act as the Directors/office bearers of respondent - The disqualification for reappointment prescribed by Section 164(2) of the Companies Act, 2013 is...

3. Non-Bailable Warrants of Arrest - The procedure adopted by the Tribunal is in conformity with the NCLT Rules, 2016 as well as order XVI Rule 10 of the Code of Civil...

4. Offence u/s 138 of Negotiable Instruments Act is not compoundable u/s 320 Criminal Procedure Code. High Court erred in invoking power u/s 482 Criminal Procedure Code and...

5. The Adjudicating Authority had the power to recall its earlier order, which contained factual mistakes, and pass a corrected order regarding the return of the Corporate...

6. Violation of res judicata principles u/s 11 of the Code of Civil Procedure, 1908, suppression of relevant facts from the Committee of Creditors (CoC), discrepancy in...

7. Service of notice u/s 148 - The service of Notice u/s 148 by ordering a substituted service, as contemplated in Order V-Rule 20 of the Code of Civil Procedure, 1908 (5...

8. Liability of Registry of court to deduct TDS (withhold tax) on interest on deposits - Once a claim merges into a decree of the Court it transcends into a judgment-debt...

9. DRT whilst deciding whether it has territorial jurisdiction to entertain a Securitisation Application filed under section 17 of the SARFAESI Act would be guided by the...

10. Notice u/s 153A to be invalid – The Assessing Officer has not done his job in accordance with the Section 282 of the Act. In fact, he not sent any of the notices by post...

11. Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The...

12. Review of the policy on Foreign Direct Investment in the Civil Aviation sector - FDI GUIDELINES

13. Maintainability of suit before Civil Court - Relegating the parties to continue with the civil suit would thus not be appropriate remedy, considering the manner in which...

14. Rectification of mistake u/s 154 - Though there is a remedy to revise the return but if the assessee could not revised its return of income within the period prescribed,...

15. Validity of prosecution proceedings under GST - fake invoices - In view of the scheme of the Act, this Court has no hesitation to hold that in the cases of present...