KHC OnLine Law’s Post

Contradictions and omissions - An omission may amount to a contradiction when it is significant and relevant - Thus, every omission is not a contradiction - It becomes a contradiction provided it satisfies the test laid down in the Explanation under S.162 of CrPC 2024 KHC OnLine 6260

Evidence Act - Witnesses shall be examined in the order laid down in S.138 - Sub-section (3) of S.242 of the CrPC is the exception to the rule 2024 KHC OnLine 8138

Interplay between Section 122 and Section 73/74 of CGST Act. Can Proper officer directly trigger penalty u/s 122 (1) or has to follow the adjudication process of 73/74. Experts, please comment your views!

Limitation Act S.5 – Condonation of delay - It is not the length of delay that virtually matters - Instead, it is the sufficiency of the cause, as also, whether any accrued right has crystallized in favour of the opposite party is what which is more decisive  2024 KHC OnLine 10012

Limitation Act S.5 - If delay is statutorily not condonable, it cannot be condoned extending the provisions of S.5 2024 KHC OnLine 559

Will - Where one attesting witness is examined and he fails to depose the attestation of the Will by the other witness, there will be deficiency in meeting the mandatory requirements of S.68 of Evidence Act 2024 KHC OnLine 102

And here comes the most awaited section 128A of the CGST ACT, 2017:

Delayed recording of statement of witness under section 161, Cr.P.C.---Effect--- Delay reduces value of the statement to nil unless and until it is explained with justifiable reasonings.

Psalms 119:36 Turn my heart toward your statutes and not toward selfish gain.

Clarification of various doubts related to Section 128A of the CGST Act, 2017