Cassie Legal Blog
Indian Legal News, Judgments & Case Analysis
Daily Supreme Court and High Court coverage, plain-English case breakdowns and legal explainers from Cassie, India's AI legal research platform.
Top Stories
Service Tax on Sub-Lease & Electricity Charges | Extended Period Invocation Limited by Legal Interpretation : CESTAT Chennai
CESTAT Chennai rules that service tax demands on sub-leased properties and electricity charges are barred by limitation, clarifying legal interpretation standards under Section 73 FA 1994.
Supreme Court Updates
Section 106 Evidence Act | False Defence Contradicted by Post-Mortem Completes Circumstantial Chain in Dowry Death : SC
The Supreme Court upheld a husband's murder conviction in a dowry death case, ruling that his fabricated defence of epileptic seizure - contradicted by post-mortem evidence of throttling - completed the circumstantial chain under Section 106 Evidence Act and triggered the Section 113-B presumption. The decision reinforces that a false plea on facts within the accused's exclusive knowledge can supply the missing link in dowry death prosecutions.
High Court Updates
Section 119 Evidence Act | Videography Not Mandatory for Speech-Impaired Witness Absent Prejudice : J&K HC
The J&K High Court upheld the rape conviction of two appellants relying on a speech-impaired minor's testimony, ruling that non-compliance with Section 119 Evidence Act's videography requirement is not fatal absent prejudice to the accused. The third appellant was acquitted based on the victim's exculpatory statement.
Tribunals & Commissions
Customs Act Section 149 | Circular Cannot Impose Statutory Limitation For Drawback Conversion : CESTAT Chennai
CESTAT Chennai holds Circular 36/2010 cannot override Section 149 Customs Act; unchallenged conversion order binds revenue at drawback sanction stage.
