Whether sole testimony of child witness admissible under the Indian Evidence Act?
Sole testimony of a child witness is unreliable if there is a delay in its presentation, increasing the likelihood of coaching or tutoring.
Whether expert opinion takes precedence over substantive evidence?
Expert opinion should be considered but not relied upon exclusively. Testimony that is consistent, cogent, and reliable should not be disregarded, even if it contradicts expert opinion.
Whether the public hearing conducted in compliance with the notification dated September 14, 2006, issued by the Ministry of Environment and Forests (MoEF)?
Whether the Petitioner has filed this writ petition as a bona fide PIL?
The Principle of Procedural Fairness mandates that all actions undertaken by public authorities or in the execution of public duties must be executed with transparency, fairness, and in alignment with the greater public interest.
Whether the GST paid on inputs/input services procured by the Appellant for implementing the ‘Buy n Fly’ promotional scheme is eligible for Input Tax Credit(ITC) under the GST law, as per Section 16 read with Section 17(5)(g) and (h) of the CGST Act, 2017 and TNGST Act, 2017?
Input tax credit (ITC) is not available for goods or rewards distributed without consideration, even if given as part of a sales promotion, as they are treated as gifts or items for personal consumption. These do not qualify as inputs for ITC purposes, since no GST is charged on their disposal.
Whether the authorities can reverse the input tax credit availed by the buyer in case of non-payment of tax by the seller of goods or provider of services?
The assessee must have received the goods, and the tax charged for the supply must have been actually paid to the Government, either in cash or through the utilization of admissible input tax credit for the said supply.
Whether the GST would be payable on recoveries made from employees for providing canteen facility at subsidized rates in the factory and office?
Whether the GST would be payable on recoveries from employees for providing bus transportation facility? If yes, whether the applicant is exempted under notification no. 12/2017 Central Tax (Rates)?
Whether the GST would be payable on the notice pay recoveries from employees, who do not serve the full notice period?
When an employer provides services to employees through third-party vendors, the employer is considered the recipient of the services. Such services are not in the course or for furtherance of business and, therefore, do not constitute a “supply” under GST. As a result, recoveries made from employees for these services do not attract GST.
Whether Articles 14 and 19(1)(f) of the Constitution of India were violated by imposing a flat rate of interest on all land, disregarding land quality or income potential?
Whether the Act was aimed to confiscate private property without providing compensation to those affected, especially as the tax levied did not account for the production capacity of the land or the income they could derive?
Whether Article 265 of the Constitution justifies the Act’s constitutionality despite claims of infringement of fundamental rights?
Article 265 of the Constitution of India is subordinate to the rights guaranteed under Part III of the Constitution, and any laws that infringes these rights can be declared unconstitutional by the Court.
Whether the Corporation, under Regulation 17(3), is under an obligation to offer alternative employment to medically unfit drivers, or if such discretion rests solely with the Corporation?
Whether the High Court erred in directing the Corporation to provide alternative employment to the respondents?
Regulation 17(3) grants the Corporation the authority to terminate drivers who fail the test and, at its discretion, to offer alternative employment. This discretion is not obligatory and must be exercised fairly and reasonably, considering the Corporation’s operational needs.
Whether Dame Shirley Porter and Mr. David Weeks acted with wilful misconduct by using council housing policy to gain political advantage?
If their actions constituted political corruption by designating housing sales in marginal wards to favor Conservative voters?
Allegations of unreasonable delay and apparent bias during the auditor’s investigation under Article 6 of the European Convention on Human Rights, which guarantees a fair trial?
Article 6 of the European Convention on Human Rights is applied to assess claims of apparent bias and unreasonable delay to safeguard the right to a fair trial
The fair-minded and informed observer test is applied to determine whether there is a real possibility of bias in decision-making.
Wilful misconduct under the Local Government Finance Act 1982 is defined as knowingly acting improperly or with reckless indifference to the law.
Whether Interstellar Starship's use of "epix.com" as a domain name for a theater group website constitutes trademark infringement or unfair competition against Epix, Inc.'s registered trademark "Epix" used for video imaging products?
A trademark does not confer rights "in gross" or "at large".
Trademark law does not per se prohibit the use of trademarks as domain names.
Trademark infringement requires likelihood of confusion among the public due to similarity of marks.
Key test is whether the public is likely to be deceived or confused by the similarity of marks.