Articles & Writeup

This Section contains Articles providing an Indepth Analysis on Critical Issues in GST.

#LearningtheLaw-41-Meaning of the Term “Vested Right”- Vested right is a right independent of any contingency; Right to take advantage of an enactment is not a vested right; What has been acquired under the Repealed Act cannot be disturbed by the new Statute; Vested Right or Settled Expectation vis-a-vis-Public Interest Or right of Particular Person

Case-1-Meaning of the term “vest”- Howrah Municipal Corpn. & Others vs Ganges Rope Co. Ltd. & Others on 19 December,...

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#Learingthelaw40-Meaning of the term “benefits to arise out of land” and “profit a prendere” and how it impacts classification of “immovable property”- FSI/TDR being a benefit arising from the land, consequently must be held to be immovable property, Authorization given to a “Developer” to develop the land and sell super-structure in perpetuity shall undisputedly fall within the words “benefit arising out of the land”

Case-1-The right to carry away the fish is a benefit arising out of land because it is a right to...

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#LearningtheLaw-39-If a person has set the machinery of law in motion he cannot abandon it to resume it after a number of years, because another person more adventurous than he in his turn got the statute declared unconstitutional, and got a favorable decision; Can an order passed earlier by an authority be rectified on the basis of subsequent decision of Jurisdictional High Court or Supreme Court-Part I

Case-1- If a person has set the machinery of law in motion he cannot abandon it to resume it after...

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#LearningtheLaw-38-Effect on operation of order when further appeal has been filed- The mere fact that order is a subject a matter of further appeal can furnish no ground for not following it unless its operation has been suspended by a competent court; Mere filing of an appeal does not operate as a stay or suspension of the order appealed against; Question of applicability of provisions struck down by another High Court unless the Supreme Court upsets the order or stays the operation of Order

Case-1-The mere fact that order is a subject a matter of further appeal can furnish no ground for not following...

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