The applicant sought an advance ruling contending whether renting a residential dwelling to students and working women for residential purposes, along with amenities and facilities such as food, furniture, appliances, cleaning, security, pest control, etc., on a monthly rental basis, is exempt under Entry No. 12 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 or not.

If it is not exempted under the mentioned entry then what would be the applicable rate of GST ? or if it is taxable, ITC can be claimed on the input used for providing taxable service ?

The Karnataka Authority of Advance Ruling has noted that the applicant is providing accommodation services consisting of rooms or units without kitchens and with daily housekeeping services on a single or multi-occupancy basis, which thus merits classification under SAC 996311. The applicant is an establishment that provides services that are similar to those provided by hotels, inns, guest houses, clubs and other similar establishments. The rent being charged per person per unit per day is less than rupees seven thousand five hundred, and thus the services covered under SAC 9963 attracts 12% GST.

In Re:- M/s Deeksha Sanjay

Advance Ruling No. KAR ADRG 34/2023

Goods imported were confiscated in absence of permission for import from Ministry of Environment, Forest and Climate Change as per Rule 12(4) of Hazardous and Other Wastes Rules, 2016.

Penalties under Section 112(a) of Customs Act were imposed upon the importers to the extent of 20% of assessable value of goods confiscated and ordered for re-export.

Being aggrieved of the same, importers preferred appeal before the Ld. Tribunal, Mumbai taking reliance of Siemens Public Communication Networks Ltd. 2001 (137) ELT 623 (Tri.-Kolkata). The ruling as Apex Court held that under similar circumstances, penalty was not imposable.

The Ld. CESTAT Mumbai held that “When the goods are allowed to be re-exported, neither redemption fine nor duty was required to be paid. At the same time, penalty is also not to be imposed on the importers. Penalty imposed under Section 112(a) is set aside.”

In re:- M/s Goyal Trading Co. vs. Commissioner of Customs, Nhava Sheva-III

Customs Appeal No. 88336-88345 of 2019

The Hon’ble Delhi High Court has ordered compensation of Rs. 50,000/- to a man who was illegally detained for about “half an hour” in a Delhi Police’s lockup for no reason.

The Court directed that the compensation amount to be recovered from salaries of two Sub-Inspectors who brought the man and placed him in the lockup.

The court noted that “The time spent in the lock-up by the Petitioner, even for a short while, cannot absolve the police officers who have deprived the Petitioners of his liberty without following the due procedure established by law. A punishment of censure which is not likely to have any effect on the career of the police officers will not be a sufficient deterrent to the officer. The censure should be of such nature that other officers too must not emulate such action in future.”

The Police cannot detain anyone in absence of any formal arrest or FIR or DD entry. The action of the Police official is nothing less than infringement of constitutional and fundamental rights of a citizen. 

 In re:- Pankaj Kumar Sharma vs. Govt. of NCT of Delhi & Ors.

W.P.(C) 3851/2023

Although live-in relationships are not legally recognized, they are not considered criminal as well, and therefore, courts cannot impose their moral judgments on consenting adults in such relationships. The Delhi High Court emphasized that adults have the freedom to make such choices unless they violate any existing laws.

Live-in relationship between two consenting married adults, who are married to different partners, has not been made criminal or legislated against. The court holds that the parties have the right to determine their own choices, life and action, but at the same time, should remain conscious of the repercussion it invites from their partners and its effect on their marriage.

“Courts of law cannot impose their own perception of morality on individuals who are adults and make free adult choices if such choices are not illegal or an offence under the framework of law.”

Woman and her minor daughter being aggrieved that representation to Chandigarh DGP and the Commissioner of Police was not acted upon, filed a Petitioner before the Punjab and Haryana High Court seeking direction to the Police to locate her husband who went missing after going to Australia.

The Court wondered how local police could investigate when the person who is alleged to be missing is in Australia.

The Hon’ble Punjab and Haryana High Court orally observed that the local Indian Police do not have jurisdiction to investigate the matter of a missing person abroad.

Justice Meenakshi l. Mehta said, “the party needs to approach the Indian Embassy … since the person who is allegedly missing is not in India, the local police do not have jurisdiction in this matter.”

X vs. State of Punjab & ors.

CRM-M-47350-2023

In a case, it is observed that the family court must act strictly in accordance with the provisions governing the grant divorce under the Hindu Marriage Act.

The Division Bench of Hon’ble Delhi High Court said that an irretrievable breakdown of marriage is not a ground for divorce under the Hindu Marriage Act, the court set aside the family court judgment granting divorce on such a ground.

Power to grant divorce on the ground of irretrievable breakdown of marriage can be exercised only by the Supreme Court under Article 142 of the Constitution. Such a power is not vested in the High Courts leave alone the Family Courts.

The wife had consistently maintained that she wanted to live with the husband, but that he had repeatedly declined to live with her. The High Court opined “He is the one who is found to have deserted his wife and then take the plea of desertion on her part. He cannot be permitted to walk out of the matrimonial alliance on the ground that the marriage has broken down,”.

A vs. B

MAT.APP (F.C.) 290/2018 & 291/2018

The Delhi High Court while deciding a case said that a wife cannot be entitled to maintenance by the husband when she is highly qualified and has been earning even after her marriage, though she does not truthfully disclose her true income.

The Delhi High Court upholds the family court order dismissing a wife’s application for maintenance under Section 24 of Hindu Marriage Act, 1955, a division bench said:

“We find that in the present case it is not only that the appellant is highly qualified and has an earning capacity, but in fact she has been earning, though has not been inclined to truthfully disclose her true income. Such a person cannot be held entitled to maintenance”.

The Court also added “Pertinently, the claim for maintenance by the appellant under the provisions of Protection of Women against Domestic Violence Act has also met the same fate and the maintenance has been declined to her. We, therefore, find no merit in the Appeal which is hereby dismissed.”

X vs. Y

MAT. APP. (F.C.) 248/2019 & CM APPL 20720/2022

The Hon’ble Supreme Court recently allowed a candidate who passed Class 12 as a Private student to take admission for MBBS Course after NEET Counselling. National Medical Commission informed the court that as per the latest Graduate Medical Education Regulations (GMER) 2023, such candidate are eligible to appear for the NEET Exam.

As per Graduate Medical Education Regulations (GMER) 1997, the Petitioner was not eligible for admission. After 2017 amendment, Regulation 4(2)(a), which stipulated the eligibility criteria had a proviso clause stating “two years of regular and continuous study of Physics, Chemistry, Biology/Biotechnology taken together shall be required at 10+2 level for all the candidates. Candidates who have passed 10+2 from open school or as private candidate shall not be eligible to appear for National Eligibility-cum-Entrance Test.

However, as per GMER 2023, the bar against private candidates was removed and the eligibility criteria has now been modified to:-

“11. No aspirant shall be allowed to take NEET-UG.

a.   Unless he has completed the age of 17 yrs as on or before 31st January of the year that the Candidate shall be appearing for NEET-UG examination; and

b.   Has passed 10 + 2 (or equivalent) with subjects of Physics, Chemistry, Biology / Biotechnology and English”.

National Medical Commission, clarified the same to the Bench and submitted that the Petitioner No.1 would now be eligible for admission.

“We are of the opinion that as the Petitioner no. 1 was already allocated the seat on 07.08.2023 and the only question which remained for admission is the merit of the matter relating to the eligibility of Petitioner, which was anyway clarified in yesterday’s order. Under these circumstances, we are of the opinion that the Petitioner should have been allotted the seat and given admission yesterday itself”.

Srishti Nayak and Anr. V. UOI & Ors.

W.P. (C) No. 26/2022

Seven days parole granted to a man to attend his daughter’s Nikal Ceremony by Karnataka High Court.

Merely because a person is behind bars does not render them destitute of all liberty and dignity.

In matters like these, a humanistic approach need to be adopted towards a convict to maintain their societal roots from drying up.

“A convict has to keep in contact with the civil society although sporadically so that this societal roots, do not dry up when he languishes in the Jail. Otherwise, when he return from the prison after completing the term of sentence, he may be a total stranger and life may prove hard to him; this is not a happy thing to happen in a welfare state” the court said.

Abdul Rehman vs. State

(Writ Petition No. 18712 of 2023)

The Allahabad High Court recently directed the Goods and Services Tax (GST) Commissionerate at Lucknow to issue clear directions so that notices demanding payment of service tax or GST are not issued to practicing lawyers for rendering legal services.

The Petitioner (Lawyer) took reliance of Notification dated 20.06.2012 stating that the service tax payable by individual advocates was nil for services rendered to any business entity situated in a taxable territory.

Further, held that the practicing advocates should not have to face harassment on account of the department issuing notices and calling upon them to pay service tax/GST when they are exempted from doing so and in the process also calling them to prove that they are practicing advocates.

[Pankaj Khare vs. Union of India Thru. Secy. Deptt. Of Custom]

Writ Tax No. – 148 of 2023

The Hon’ble Supreme Court held that Allopathy Doctors and Ayurved Doctors cannot be said to be performing equal work hence not entitled to equal pay. The Court noted that only Allopathy Doctors are capable of performing emergency duties however, Ayurved Doctors cannot perform the same. Ayurved Doctors cannot assist surgeons performing complicated surgeries, while MBBS Doctors can do the same.

Therefore, the order of Gujarat High Court holding that Ayurved Doctors are to be treated at par with MBBS Doctors and entitled to benefit of Tikku Pay Commission is accordingly set aside.

[State of Gujarat & Ors. Etc. vs. DR. P. A. Bhatt & Ors. Etc.]

Civil Appeal Nos. 8553-8557 of 2014

In a notable judgment wherein the couple had lived together as husband and wife for barely four years only after which they fell apart and had been living separately for 25 years. There is no child out of the wedlock.

The Hon’ble Supreme Court held that long separation and absence of cohabitation and the complete breakdown of all meaningful bonds and the existing bitterness between the two, has to be read as cruelty under Section 13(1) (ia) of the Hindu Marriage Act, 1955.

Further granted a decree of divorce to the appellant/husband, marriage shall stand dissolved.

[Shri Rakesh Raman vs. Smt. Kavita]

Civil Appeal No. 2012 of 2013

The Hon’ble High Court of Orissa has adjudicated an issue on deciding the effectiveness of compromise made amongst the parties wherein FIR has been registered U/s 493/417/323/506 of IPC. 

The Court held that amongst the mentioned charges, except offence u/s 493, rest are compoundable in nature. Having considered the compromise between parties, there appears hardly remote or bleak possibility of conviction of Petitioner, thereby, continuation of criminal case against Petitioner would be wastage of time of the court. 

Hence, Criminal Proceedings initiated against the Petitioner is accordingly quashed. 

[Bijay Ku. Singh vs. State of Odisha & Anr.] 

CRLMC No. 2145 of 2018

The Bombay High Court has held that a transgender who has undergone sex re-assignment surgery can be an ‘aggrieved person’ under the Domestic Violence Act and has the right to seek interim maintenance in a domestic violence case.

They can claim compensation under the Protection of Women from Domestic Violence Act. The act was gender neutral and the man could not refuse to pay maintenance on the ground that the transgender person was not a woman and had undergone gender reassignment surgery.

ABC vs. XYZ

Bombay High Court Ruling

To safeguard the identity of parties

The Central Government is directed to frame a National Policy on menstrual hygiene for school-going girls in the Country. The policy must ensure low cost sanitary napkins and safe disposal mechanisms of sanitary napkins in schools.

Further said, the Union Government shall engage with all the State Governments and Union Territories to ensure that a uniform national policy is formulated with sufficient leeway for the States and Union Territories to make adjustments.

States and Union Territories must submit their menstrual hygiene management strategies and plans which are being executed within 3 months.

 Jaya Thakur vs. Gol and Ors.

WP(C) No. 1000/2022