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Commissioner of Income Tax-TDS-01 v. Diamond Tree
The Delhi High Court held that Common Area Maintenance charges are liable for TDS under Section 194C and not Section 194I of the Income Tax Act, dismissing the Revenue's appeals and upholding the ITAT's order in favor of the assessee.
Divya Sood v. Commissioner State Goods and Services Tax & Anr.
The Delhi High Court remanded GST adjudication orders for fresh hearing after the petitioner was denied opportunity to reply, while leaving open the validity of extension notifications pending Supreme Court decision.
KBS Industries Limited v. The Commissioner of Delhi Goods and Services Tax & Ors.
The Delhi High Court set aside a non-speaking GST adjudication order and remanded the matter for fresh hearing after affording the petitioner an opportunity to file replies, while leaving the validity of the impugned notifications open pending Supreme Court decision.
M/S TRANS v. GOODS AND SERVICE TAX OFFICER, DEPARTMENT OF TRADE AND TAXES
The Delhi High Court set aside an ex-parte GST adjudication order due to defective notice communication on the GST portal and remanded the matter for fresh hearing, leaving the validity of related notifications open pending Supreme Court review.
Rajesh Kumar and Ors v. Union of India and Ors
The Delhi High Court disposed of writ petitions as the petitioners had been repatriated, rendering the petitions infructuous and not maintainable.
Kamalkishor Shrigopal Taparia v. India Ener-Gen Private Limited & Anr.
The Supreme Court held that a non-executive director who neither signed nor was responsible for the company's financial affairs cannot be held vicariously liable under Section 138 read with Section 141 of the Negotiable Instruments Act, quashing criminal proceedings against him.
Jamnalal v. State of Rajasthan
The Supreme Court set aside the High Court's suspension of sentence and bail in a POCSO Act rape case, holding that bail under Section 389 CrPC requires prima facie satisfaction of fair chance of acquittal based on palpable defects, which was absent here.
Kavita Devi v. Sunil Kumar
The Supreme Court enhanced compensation in a motor accident claim by including allowances in deceased's income, applying future prospects and multiplier as per established precedents, and awarding just compensation under all relevant heads.
Lokesh B v. Suryanarayana Raju & Anr.
The Supreme Court held that self-employed motor accident claimants are entitled to future prospects and disability must be assessed based on credible medical evidence, enhancing compensation accordingly.
Aasif @ Pasha v. The State of U.P. & Ors.
The Supreme Court remanded the case for fresh consideration of suspension of sentence pending appeal in a fixed-term conviction under POCSO and related offences, emphasizing liberal grant of suspension unless exceptional circumstances exist.
Shail Kumari v. State of Chhattisgarh
The Supreme Court acquitted the appellant of murder charges due to unreliable sole witness testimony and absence of a complete chain of circumstantial evidence, emphasizing that conviction cannot rest on conjectures.
JHARKHAND v. NILU GANJHU
The Supreme Court reinstated convictions for arson and murder based on credible eyewitness testimony and motive, while upholding acquittal on alibi grounds for one accused.
Shanti Devi v. State of Haryana
The Supreme Court acquitted the accused in a murder case due to failure of prosecution to establish guilt beyond reasonable doubt on circumstantial evidence, discrediting extra-judicial confessions and recoveries.
BSES RAJDHANI POWER LTD. & ANR v. UNION OF INDIA AND ORS.
The Supreme Court clarified the legal framework governing creation and liquidation of regulatory assets by Electricity Regulatory Commissions, emphasizing statutory duties, time-bound recovery, and balancing consumer and utility interests.
T.N. Godavarman Thirumulpad v. Union of India
The Supreme Court permitted clay paver blocks to arrest soil erosion in Matheran, banned hand pulled carts as forced labour under Article 23, and directed the State to rehabilitate affected persons via e-rickshaw allotment schemes.
Nilesh Suryakant Netake v. The State of Maharashtra & Anr.
Bail was denied to the accused in a serious POCSO gang rape case despite long incarceration, emphasizing the gravity of offences, prima facie evidence, and risk of witness tampering, while directing expeditious trial disposal.
Jagdish Narmadashankar Pandya v. Kotak & Company Limited
The Bombay High Court held that eviction decrees against unlawful sub-tenants who are multinational companies exempt under rent control laws are valid and executable, as exemption applies only to lawful subletting, affirming the Court of Small Causes' jurisdiction.
Meena v. State (Government of NCT of Delhi)
The Delhi High Court granted regular bail to the accused in an NDPS case holding that intermediate quantity recovery and procedural lapses justified bail despite the prosecution's claim of commercial quantity and organized syndicate involvement.
MMTC LIMITED v. ANGLO-AMERICAN METALLURGICAL PTY LIMITED
The Delhi High Court dismissed an appeal against an interlocutory order as infructuous after the main suit was dismissed during the appeal's pendency.
Harish Chandra Singh Negi v. Union of India & Ors.
The Delhi High Court dismissed a writ petition seeking restoration of seniority for non-impleadment of necessary parties, reaffirming that all affected persons must be joined in seniority disputes.