Rule 86A ITC Blocking After the K-9 Enterprises line of cases, GST authorities cannot mechanically block Input Tax Credit under Rule 86A of the CGST Rules. Rule 86A is a drastic preventive power and must be exercised only after the proper officer forms independent “reasons to believe” on the basis of relevant material. Courts have...
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Mental cruelty in divorce cases means conduct by one spouse that causes such mental pain, humiliation, emotional suffering or psychological injury that the other spouse cannot reasonably be expected to continue the marriage. Under Section 13(1)(ia) of the Hindu Marriage Act, 1955, cruelty is a ground for divorce. Mental cruelty may include false criminal complaints,...
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Disability pension for Armed Forces personnel is payable where a disability is attributable to or aggravated by military service and satisfies the applicable pensionary rules. In many cases, if no disease or disability was noted at the time of enrolment/commissioning, and the disability arose during service, courts have applied a presumption in favour of the...
Read MoreDivorce in India may be obtained either by mutual consent or through a contested divorce petition depending on the personal law applicable to the parties. Under the Hindu Marriage Act, 1955, contested divorce grounds include cruelty, desertion, conversion, mental disorder, communicable venereal disease, renunciation and presumption of death, while Section 13B provides divorce by mutual...
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