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The Best of 2014


One HC over-ruling Another

Best of 2014 is indeed an enjoyable and informative article. I don't want to sound like picking holes in the article. But, the folowing passage is legally incorrect:

"Firstly the High Court of Mumbai in the case of INDIAN HOTELS AND RESTAURANT ASSOCIATION & ANR vs UOI & ORS - 2014-TIOL-498-HC-MUM-ST upheld the Constitutional validity of the levy of service tax on Restaurants overruling the Single Judge's judgement of the Kerala High Court in the case of KERALA CLASSIFIED HOTELS AND RESORTS ASSOCIATION vs UOI - 2013-TIOL-533-HC-Kerala-ST."

One high court cannot over-rule another high court's judgment. Such over-ruling can be done only by a DB of the same HC or by the Supreme Court. One high court can at worst, disagree with the view taken by another high court.

Gururaj B N 01/01/2015

 

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Mr Larry Summers, Former US Treasury Secretary addressing at TIOL Fiscal Awards 2024 after being conferred TOL Kautilya Global Award 2024 by Deputy Chairman of Rajya Sabha, Shri Harivansh Narayan Singh.

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Dr. C. Rangarajan, former Governor of RBI, addressing at TIOL Fiscal Awards 2024 after being conferred TOL Kautilya Global Award 2024 by Deputy Chairman of Rajya Sabha, Shri Harivansh Narayan Singh.

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