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  • Commentaries
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All High Courts Case Commentaries

Delhi High Court Clarifies Timely Assessment and Return of Seized Assets Under Section 132A of the Income Tax Act

Delhi High Court Clarifies Timely Assessment and Return of Seized Assets Under Section 132A of the Income Tax Act

Date: Jan 11, 2025
Delhi High Court Clarifies Timely Assessment and Return of Seized Assets Under Section 132A of the Income Tax Act 1. Introduction The case of Gautam Thadani v. Director Income Tax (Investigation) and...
Solar Power Generating Systems Held to Be Moveable Property Under GST: A New Legal Principle

Solar Power Generating Systems Held to Be Moveable Property Under GST: A New Legal Principle

Date: Jan 11, 2025
Solar Power Generating Systems Held to Be Moveable Property Under GST: A New Legal Principle Introduction This commentary examines the judgment delivered by the Hon’ble Andhra Pradesh High Court in...
Landmark Judgment on Timely Test Identification in Rape Cases

Landmark Judgment on Timely Test Identification in Rape Cases

Date: Jan 11, 2025
Landmark Judgment on Timely Test Identification in Rape Cases Introduction The case of Sanju Sonkar Alias Sanju Khatik v. The State Of Madhya Pradesh, heard by the Madhya Pradesh High Court (Jabalpur...
Consensual Acts and the Limits of Repeated Rape: Redefining Boundaries under Section 376(2)(n) IPC

Consensual Acts and the Limits of Repeated Rape: Redefining Boundaries under Section 376(2)(n) IPC

Date: Jan 11, 2025
Consensual Acts and the Limits of Repeated Rape: Redefining Boundaries under Section 376(2)(n) IPC Introduction The judgment in SHRI B. ASHOK KUMAR v. STATE OF KARNATAKA represents a detailed inquiry...
Inordinate Delay in Award Announcement: A New Precedent on Timely Reasoned Awards

Inordinate Delay in Award Announcement: A New Precedent on Timely Reasoned Awards

Date: Jan 11, 2025
Inordinate Delay in Award Announcement: A New Precedent on Timely Reasoned Awards Introduction This commentary examines the Madras High Court judgment in the matter of M/s. Unique Builders,...
Reaffirmation of the Strict Bail Threshold Under UAPA in Terror Conspiracy Cases

Reaffirmation of the Strict Bail Threshold Under UAPA in Terror Conspiracy Cases

Date: Jan 11, 2025
Reaffirmation of the Strict Bail Threshold Under UAPA in Terror Conspiracy Cases 1. Introduction In Zafar Abbas @ Jaffar v. National Investigation Agency, the Delhi High Court addressed a bail...
Quashing Prolonged Adjudication: Ensuring Timely Determination under the Customs Act

Quashing Prolonged Adjudication: Ensuring Timely Determination under the Customs Act

Date: Jan 11, 2025
Quashing Prolonged Adjudication: Ensuring Timely Determination under the Customs Act Introduction The present judgment of the Delhi High Court in the matter of Vijay Enterprises and Anr. v....
Reaffirming the Duty of Deed Writers and the Limits of Section 482 CrPC in Cases Involving Prima Facie Evidence of Forgery

Reaffirming the Duty of Deed Writers and the Limits of Section 482 CrPC in Cases Involving Prima Facie Evidence of Forgery

Date: Jan 11, 2025
Reaffirming the Duty of Deed Writers and the Limits of Section 482 CrPC in Cases Involving Prima Facie Evidence of Forgery Introduction The judgment in SHEKHAR v. STATE OF KARNATAKA, pronounced on...
Affirming Legitimate Expectation and Safeguarding Educational Benefits Under the BOCW Act

Affirming Legitimate Expectation and Safeguarding Educational Benefits Under the BOCW Act

Date: Jan 11, 2025
Affirming Legitimate Expectation and Safeguarding Educational Benefits Under the BOCW Act Introduction The judgment in MS. AMRUTHA M v. State of Karnataka (dated January 10, 2025) deals with a matter...
Reaffirming Mother's Custodial Rights for Children Under Five: A Commentary on "Amit Dhama v. Smt Pooja & Ors."

Reaffirming Mother's Custodial Rights for Children Under Five: A Commentary on "Amit Dhama v. Smt Pooja & Ors."

Date: Jan 11, 2025
Reaffirming Mother's Custodial Rights for Children Under Five: A Commentary on "Amit Dhama v. Smt Pooja & Ors." I. Introduction In the matter of Amit Dhama v. Smt Pooja & 2 Others, decided on January...
Reaffirming the 50-Lakh Threshold for Income Tax Reassessment: Delhi High Court’s Emphasis on “Credible Material” Under Section 148A

Reaffirming the 50-Lakh Threshold for Income Tax Reassessment: Delhi High Court’s Emphasis on “Credible Material” Under Section 148A

Date: Jan 11, 2025
Reaffirming the 50-Lakh Threshold for Income Tax Reassessment: Delhi High Court’s Emphasis on “Credible Material” Under Section 148A Introduction The Judgment in Sonansh Creations Pvt. Ltd. v....
Affirming “Active Advocacy” as the Threshold for Denying Bail under the UAPA

Affirming “Active Advocacy” as the Threshold for Denying Bail under the UAPA

Date: Jan 11, 2025
Affirming “Active Advocacy” as the Threshold for Denying Bail under the UAPA 1. Introduction The judgment in MD Heydaitullah v. National Investigation Agency (Delhi High Court, pronounced on 10...
Clarifying the Registry’s Scope of Objections at the Stage of Plaint Registration

Clarifying the Registry’s Scope of Objections at the Stage of Plaint Registration

Date: Jan 11, 2025
Clarifying the Registry’s Scope of Objections at the Stage of Plaint Registration I. Introduction The case of Gorripati Veera Venkata Rao and others v. Ethalapaka Vanaja and others (C.R.P. No.1841 of...
Reassessing a Merged Entity: Validity of Notices and the Requirement of Preliminary Verification

Reassessing a Merged Entity: Validity of Notices and the Requirement of Preliminary Verification

Date: Jan 11, 2025
Reassessing a Merged Entity: Validity of Notices and the Requirement of Preliminary Verification I. Introduction In SONANSH CREATIONS PVT LTD v. ASSISTANT COMMISSIONER OF INCOME TAX AND ANR. (Delhi...
The Landmark Clarification on Completion Certificates under TN RERA: A New Precedent in Defining Ongoing Projects

The Landmark Clarification on Completion Certificates under TN RERA: A New Precedent in Defining Ongoing Projects

Date: Jan 11, 2025
The Landmark Clarification on Completion Certificates under TN RERA: A New Precedent in Defining Ongoing Projects Introduction In the case of P. Anandasundaresan v. M/s. Akshaya Pvt. Ltd, the Madras...
“New Limitations on Regulatory Fees for Unnotified Land Development: Clarifying the Scope of the Kerala Conservation of Paddy Land and Wetland Act”

“New Limitations on Regulatory Fees for Unnotified Land Development: Clarifying the Scope of the Kerala Conservation of Paddy Land and Wetland Act”

Date: Jan 10, 2025
“New Limitations on Regulatory Fees for Unnotified Land Development: Clarifying the Scope of the Kerala Conservation of Paddy Land and Wetland Act” 1. Introduction The Kerala High Court’s decision in...
No Coercive Measures on Bank Guarantee Encashment Pending Appeal: A New Judicial Principle

No Coercive Measures on Bank Guarantee Encashment Pending Appeal: A New Judicial Principle

Date: Jan 10, 2025
No Coercive Measures on Bank Guarantee Encashment Pending Appeal: A New Judicial Principle Introduction In the matter of Amar Singh and Sons Tree Nuts LLP v. The Superintendent of Customs, EPM,...
No Blanket Restraint on Statutory Authority: Key Principle from SIJI v. STATE OF KERALA

No Blanket Restraint on Statutory Authority: Key Principle from SIJI v. STATE OF KERALA

Date: Jan 10, 2025
No Blanket Restraint on Statutory Authority: Key Principle from SIJI v. STATE OF KERALA Introduction The case SIJI v. STATE OF KERALA was decided by the Kerala High Court on January 9, 2025. The...
Clarifying the Permissible Use of Temple Surplus Funds Under the HR & CE Act

Clarifying the Permissible Use of Temple Surplus Funds Under the HR & CE Act

Date: Jan 10, 2025
Clarifying the Permissible Use of Temple Surplus Funds Under the HR & CE Act Introduction The judgment in P. Bhaskar v. The District Collector, decided on January 9, 2025, by the Madras High Court,...
"Preservation of Valid Selection Processes Amid Curable Defects: The Mandloi Principle"

"Preservation of Valid Selection Processes Amid Curable Defects: The Mandloi Principle"

Date: Jan 10, 2025
Introduction This case commentary examines the Madhya Pradesh High Court’s judgment in Ms. Kritika Mandloi & Others v. The State of Madhya Pradesh & Others, pronounced on January 9, 2025. The factual...
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