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Section 69A Applies in the Year of Ownership, Not Deposit: Closing Cash-in-Hand of a Preceding Year Cannot Be Taxed as Unexplained in the Succeeding Year Case: Nanakchand Agrawal v. The Income Tax...
“Silent Desertion” as Conclusive Proof of Animus Deserendi A Detailed Commentary on Anil Kumar Sonmani @ Anil Swami v. Smt. Shradha Tiwari (2025 CGHC 41430-DB) 1. Introduction In August 2025, the...
Prospective Operation of Explanation 1(d) to Rule 43 CGST Rules & Denial of ITC on Electricity Supplied to Residential Townships – A Commentary on Bharat Aluminium Company Ltd. v. State of...
“Proximate-Trigger Liability” for Custodial Deaths Commentary on Prema Haththel v. State of Chhattisgarh (2025 CGHC 23811-DB) 1. Introduction The Chhattisgarh High Court’s division bench decision in...
Chhattarpal Sahu v. State of Chhattisgarh (2025) — Re-affirmation of the “Substantial-Compliance / No-Prejudice” Doctrine in Departmental Enquiries 1. Introduction The Division Bench of the...
Judicial Discretion and Limitations on Re-Cross-Examination under Section 348 BNSS Introduction This commentary examines the Chhattisgarh High Court’s decision in ABC v. Anil Kumar (2025:CGHC:17987),...
No Back‑Wages for Government Servants Convicted and Later Acquitted: Clarifying Rule 54‑B Applicability Introduction The case of Ram Prasad Nayak v. State of Chhattisgarh (2025:CGHC:17141) arose out...
Ensuring Conclusive Corroboration in Circumstantial Cases: The Kavilas Precedent Introduction The case of Kavilas v. State of Chhattisgarh presents a significant judicial determination where the...
Feeding Mistakes and Penalty Immunity: Bona Fide Data‐Entry Errors vs. Section 271(1)(c) Sanctions Introduction This commentary examines the Chhattisgarh High Court’s decision in Chhattisgarh State...
Immediacy and Indigence as Essential Criteria for Compassionate Appointments Introduction The decision in Smt. Dukhiya Bai v. Punjab National Bank (2025: CGHC: 15605‑DB) clarifies the scope of...
Principles Governing Bona Fide PILs: Distinguishing Public Interest from Private Agendas Introduction This commentary examines the Chhattisgarh High Court’s decision in Bilaspur Lokhit Sanskritik...
New Precedent: Judicial Restraint in Technical Evaluation of Competitive Examinations 1. Introduction Shubham Sinha v. The Hon’ble High Court of Chhattisgarh at Bilaspur (2025: CGHC:15226‑DB) is a...
Ensuring Proportionality in Disciplinary Punishment: Mandatory Consideration of Police Regulations 226(iii) & (iv) for Constables Introduction This judgment arises from an intra‐Court appeal by...
Retrospective Termination in Fuel Supply Agreements: Limits of Judicial Intervention in Contractual Disputes Introduction This commentary analyzes the recent judgment in the matter of "Sutlej...
Gratuity Recovery and Misappropriation Allegations: A Landmark Precedent in Balancing Public Exchequer Recovery and Retiree Rights Introduction This Judgment in the matter of STATE OF CHHATTISGARH v....
Reinforcing Designated Burial Grounds Under Panchayat Rules: The New Chhattisgarh High Court Directive 1. Introduction The case of RAMESH BAGHEL v. STATE OF CHHATTISGARH, decided by the Chhattisgarh...
“Stigmatic Termination of Contractual Employees Requires Prior Inquiry”: New Principle from the Chhattisgarh High Court 1. Introduction The recent Judgment in Yaad Das Sahu v. State of Chhattisgarh...
NCVT Salary Payment Guidelines Declared Directory: A Landmark Clarification by Chhattisgarh High Court 1. Introduction The case of Abhishek Bhaskar v. State of Chhattisgarh arises from a recruitment...
Strict Enforcement of Review Limitations under CPC: Chhattisgarh High Court’s New Directive 1. Introduction The Judgment under discussion is STATE OF CHHATTISGARH v. KU. KIRTI KUMARI KANWAR,...
Establishing Standards for Mental Cruelty in Matrimonial Dissolution: Gora Pallai Venkatgiri v. Smt. Yernakula Meera Introduction The case of Gora Pallai Venkatgiri v. Smt. Yernakula Meera was...