Category: Allied Laws

Archive for the ‘Allied Laws’ Category


Vijay Kurle & ors (SC) www.itatonline.org

Contempt Court Act , 1971 .
S.5: Fair criticism of judicial act not contempt – No party has the right to attribute motives to a Judge or to question the bona fides of the Judge or to raise questions with regard to the competence of the Judge- Judges are part and parcel of the justice delivery system- When there is a concerted attack by members of the Bar, the Court cannot shut its eyes to the slanderous and scandalous allegations made. If such allegations are permitted to remain unchallenged then the public will lose faith not only in those particular Judges but also in the entire justice delivery system and this definitely affects the majesty of law. [ Advocate Act , 1961 , S.7 (b) , Constitution of India , 1949 Art , 129 142 ]

CTO v .Bombay Machinery stores (2020) 77 GSTR 304; Manu/SC/ 0419/2002 (SC) www.itatonline .org

Central Sales Tax Act, 1956
S.3 :Constructive delivery – Interpretation – legal fiction- The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practice. This administrative exercise, in effect, would result in supplying words to legislative provisions, as if to cure omissions of the legislature. [ S.6 ]

ACCT v Glaxo Smith Kline Consumer Health Care Ltd . AIR 2020 SC 2815; Manu/SC/0434 /2020 (SC) www.itatonline.org

Andhra Pradesh Value Added Tax Act, 2005

S.21 : Assessment – Alternative remedy -Limitation – Power of Supreme Court & High Court under Articles 142 and 226 to entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stands foreclosed by the law of limitation. [ S.31 , Constitution of India 1949 , Art . 142, 226 , ]

In Re: Extension of Interim Orders MANU/MH/0508/2020 (FB )(Bom)( Bom) (HC ) www.itatonline .org

Constitution of India , 1949

Art. 362 : Corona Virus Lockdown Crisis- Extension of interim orders – All interim orders operating till today and are not already continued by some other courts / authority including this court shall remain in force till 30.04.2020 subject to liberty to parties to move for vacation of interim orders only in extreme urgent cases. [ Art . 226 ,227 ]

In Re: Guidelines for Court Functioning through Video Conferencing during Covid -19 Pandemic ( 2020) 6 SCC 686; MANU/SC/0361/2020 (SC) www.itatonline.org www.itatonline .org

Constitution of India 1949
Art .142 : Guidelines for Court functioning through video conferencing during covid-19 pandemic [ Art .141 ]

In Re: Cognizance for Extension of Limitation ( 2020) 220 Comp Cas 454 (SC) ; MANU/SC/ 0501/2020 ; www.itatonline .org

Constitution of India , 1949

Art. 141:Corona Virus (COVID 19) -Extension of limitation period- All periods of limitation prescribed under the Arbitration and Conciliation Act, 1996 and under section 138 of the Negotiable Instruments Act 1881 shall be extended with effect from 15.03.2020 till further orders to be passed by this Court in the present proceedings. [ Art . 142 ]

Suo Motu Cognizance For Extension of Limitation (2020)424 ITR 314 (SC)// MANU/SC/0566/2020 ; www.itatonline.org

Constitution of India 1949

Art 141 :Extension of limitation period – CoronaVirus – Period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws, whether condonable or not, shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by this Court in present proceedings. [Art .142 ]

Amazonite Steel Pvt. Ltd v UOI (2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020 (Cal) (HC) www.itatonline .org Corandum Impex Pvt. Ltd. v UOI (2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020(Cal) (HC) www.itatonline .org Cuprite Marketing Pvt. Ltd v UOI(2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020 (Cal) (HC) www.itatonline .org

Central Goods and Services Tax Act, 2017.

S.83: Provisional Attachment u/s 83 of GST Act – Provisional attachment ceases upon expiry of one year- The action is in violation of the right to carry on business under Article 19(1) & deprivation of property under Article 300A. The Revenue shall pay costs of Rs. 5 Lakh. [ Art .19(1) ]

A.S. Mohammed Raf v. State of Tamil Nadu & Ors AIR 2011 SC 308

Advocates Act 1961

S.7 : Standards of professional conduct and etiquette for advocates – Professional Ethics –It was the duty of a lawyer to defend no matter what the consequences, and a lawyer who refuses to do so is not following the message of the Gita. Constitution of India , 1949, Art . 22(1), 142 ]

Shapoorji Pallonji & Co. Ltd v. CCES 2011(263) ELT 206 (Bom.) (HC)

Central Excise Act 1944
S.35C :Appellate Tribunal- Duties -Natural justice – Non reasoned order- Absence of reasons suggestive of order being arbitrary and in breach of principle of natural justice-Order of Tribunal is set aside [ S.35B ]