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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Cyber fraud in India should be reported immediately by calling the National Cybercrime Helpline 1930 and filing a complaint on the National Cyber Crime Reporting Portal. Cyber fraud cases may involve offences under the Bharatiya Nyaya Sanhita, 2023, such as cheating under Section 318 and cheating by personation under Section 319, along with offences under...
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Freezing of bank account by police in India Police can freeze a bank account during investigation if the account is suspected to contain stolen money, proceeds of crime, fraud amount, cybercrime funds, or money connected with commission of an offence. Under the Bharatiya Nagarik Suraksha Sanhita, 2023, the relevant power is generally traced to Section...
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ISeizure of Car by Police in India . If a car is seized by police in India, the owner or lawful claimant can seek release of the vehicle by filing a superdari / interim custody application before the concerned Magistrate or criminal court. Under the Bharatiya Nagarik Suraksha Sanhita, 2023, police may seize property suspected...
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A GPA property in Malviya Nagar or South Delhi should not be treated as full ownership merely because the seller holds a General Power of Attorney, Agreement to Sell, Will, receipt or possession letter. The Supreme Court has repeatedly held that immovable property is legally transferred only through a registered conveyance/sale deed, and that GPA/Agreement...
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Introduction: A Historical Perspective of Quantum Computing With an average life expectancy of only 30 years for the majority of human existence, poverty and illness have been the norm throughout human history. But a revolutionary scientific finding three hundred years ago fundamentally altered civilization. The Industrial Revolution, which produced cars, railroads, and mechanized factories, was...
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In Union of India through its Secretary v. Sgt Girish Kumar and Others, 2026 INSC 149, decided on 12 February 2026, the Supreme Court held that arrears arising from broad-banding of disability pension cannot be restricted to only three years before filing an Original Application before the Armed Forces Tribunal. The Court held that disability...
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