• 

  CGST/KGST Act 2017. A single show cause notice, especially when the transactions in question traverse beyond and span across several/multiple financial years/tax periods. is inherently illegal, as it bypasses mandatory jurisdictional constraints and violates the principles of natural justice by depriving the assessee of the opportunity to provide year-wise explanations and reconciliations. Karnataka High Court.

  • 05-January-2026
  • Daksha Legal
• 

  Civil Procedure Code. A judgment passed by the First Appellate Court must strictly adhere to the mandatory provisions of Order XLI Rule 31 and Order XX Rules 6 and 7. Failure to do so such as not drawing a decree corresponding to the findings, or failing to record independent reasons on each point after considering the evidence in detail renders the judgment incomplete and suffering from serious infirmity, warranting it to be set aside. Karnataka High Court.

  • 05-January-2026
  • Daksha Legal
• 

  Registration Act. A decree for specific performance is only a preliminary/equitable decree that recognizes a right to obtain conveyance, but does not create or declare any right, title or interest in immovable property. Assignment of a specific performance decree does not require registration. Supreme Court.

  • 26-December-2025
  • Daksha Legal
• 

  Transfer of Property Act. When a bank institutes a civil suit seeking sale of the mortgaged property upon default, the property becomes ‘directly and specifically in question’ in the proceedings and is therefore subject to the doctrine of lis pendens. Supreme Court.

  • 24-December-2025
  • Daksha Legal
• 

  The right to interest on delayed terminal benefits is not a bounty. While the employer's severe financial hardship or executive austerity directions do not negate this right, the rate of interest awarded by the Court can be moderated based on the employer's financial condition and prevailing market rates, subject to a penalty clause for non-compliance. Karnataka High Court.

  • 24-December-2025
  • Daksha Legal
• 

  ‘’Even the most solemn proceedings stand vitiated if they are actuated by fraud.’’ Karnataka High Court imposes exemplary costs on a litigant for pursuing fraudulent claims and dragging the dispute on for more than a decade.

  • 24-December-2025
  • Daksha Legal
• 

  Associations. Power to elect a Chairman/President would carry with it the power to remove by ‘no-confidence’ subject to following the due procedure. In the absence of the express power/procedure, the guidelines issued by the judicial decisions must be followed. Karnataka High Court.

  • 22-December-2025
  • Daksha Legal
• 

  Writ Jurisdiction. While a Bar Association may not be a State within the strict contours of Article 12, it nonetheless discharges obligations rooted in the public law domain. Where actions of a Bar Association undermine democratic norms, procedural fairness or the rights of its members in their professional capacity, writ jurisdiction can be invoked. Karnataka High Court.

  • 26-December-2025
  • Daksha Legal
• 

  Tender – Blacklisting/Debarment. Submission of forged documents warrants cancellation of the bid. Fraud strikes at the very root of justice and vitiates even the most solemn proceedings. A tenderer cannot evade responsibility by attributing such fraudulent acts to its employees, as the employer is vicariously liable for acts committed in the course of employment. Karnataka High Court.

  • 22-December-2025
  • Daksha Legal
• 

  Civil Procedure Code. Order 21 Rule 90. Although any fraud or irregularity in the process of publication of an order of attachment or the lack thereof is broadly covered within the scope of the Rule 90, the applicant must prove that he has suffered substantial injury as a consequence of it. Supreme Court.

  • 22-December-2025
  • Daksha Legal
• 

  Civil Procedure Code. Order 21 Rule 89. an applicant cannot, at a belated stage, seek to assail an auction sale, particularly when there existed a prior opportunity to raise the same objection before the proclamation of sale was drawn up. Supreme Court.

  • 06-January-2026
  • Daksha Legal
• 

  Electricity Act 2003. Inter-State transmission of electricity under Section 11 can be regulated not only by the Central Government but also by the State Government in an extraordinary circumstance, arising in the public interest. Karnataka High Court.

  • 20-December-2025
  • Daksha Legal