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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Armed Forces Pension Law · Medical Boards · Broad-Banding · AFT Disability Pension for Armed Forces: Eligibility, Medical Board, Reassessment, Broad-Banding & AFT Appeal 2026 A practical legal guide to disability-pension entitlement, NANA findings, attributable/aggravated disabilities, reassessment and resurvey medical boards, broad-banding, arrears and Armed Forces Tribunal remedies. Legal position at a glance: Disability-pension entitlement...
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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