# Category: Case Studies
> Advocate Adesh Kumar — Cyber law · digital evidence · data protection · Delhi High Court

URL: https://advadeshkumar.com/category/case-studies/
Slug: case-studies
Count: 43
llms: https://advadeshkumar.com/llms/category/case-studies.txt

## Recent notes in this category
- [Section 6(2)(b) CGST Objection can be Raised in Statutory Appeal: Delhi HC Declines Writ after Order-In-Original [Read Order]](https://advadeshkumar.com/section-62b-cgst-objection-can-be-raised-in-statutory-appeal-delhi-hc-declines-writ-after-order-in-original-read-order/) — /llms/section-62b-cgst-objection-can-be-raised-in-statutory-appeal-delhi-hc-declines-writ-after-order-in-original-read-order.txt
- [SAD Refund Cannot Be Adjusted Against Customs Duty Demand That Has Not Attained Finality: CESTAT in Johnson & Johnson Case [Read Order]](https://advadeshkumar.com/sad-refund-cannot-be-adjusted-against-customs-duty-demand-that-has-not-attained-finality-cestat-in-johnson-johnson-case-read-order/) — /llms/sad-refund-cannot-be-adjusted-against-customs-duty-demand-that-has-not-attained-finality-cestat-in-johnson-johnson-case-read-order.txt
- [Steel Supply Dispute Fails as Invoices, TDS and Part-Payments Establish Operational Debt: NCLT Admits CIRP Over ₹2.35 Cr Claim [Read Order]](https://advadeshkumar.com/steel-supply-dispute-fails-as-invoices-tds-and-part-payments-establish-operational-debt-nclt-admits-cirp-over-%e2%82%b92-35-cr-claim-read-order/) — /llms/steel-supply-dispute-fails-as-invoices-tds-and-part-payments-establish-operational-debt-nclt-admits-cirp-over-%e2%82%b92-35-cr-claim-read-order.txt
- [Foreign-Currency Loan to AE: ITAT Directs LIBOR + 80 bps Benchmark for ALP [Read Order]](https://advadeshkumar.com/foreign-currency-loan-to-ae-itat-directs-libor-80-bps-benchmark-for-alp-read-order/) — /llms/foreign-currency-loan-to-ae-itat-directs-libor-80-bps-benchmark-for-alp-read-order.txt
- [Manual Filing of CA-Certified Form 26A Instead of Online Filing is Mere Procedural Lapse: ITAT Allows S. 201(1) Relief [Read Order]](https://advadeshkumar.com/manual-filing-of-ca-certified-form-26a-instead-of-online-filing-is-mere-procedural-lapse-itat-allows-s-2011-relief-read-order/) — /llms/manual-filing-of-ca-certified-form-26a-instead-of-online-filing-is-mere-procedural-lapse-itat-allows-s-2011-relief-read-order.txt
- [Movement of Goods from FTWZ to DTA Under Fresh Contract is ‘Fresh Import’, Not ‘Re-Import’: Delhi HC Denies Customs Exemption [Read Order]](https://advadeshkumar.com/movement-of-goods-from-ftwz-to-dta-under-fresh-contract-is-fresh-import-not-re-import-delhi-hc-denies-customs-exemption-read-order/) — /llms/movement-of-goods-from-ftwz-to-dta-under-fresh-contract-is-fresh-import-not-re-import-delhi-hc-denies-customs-exemption-read-order.txt
- [Hospital Deposits Rs. 1.80 Crore Cash During Demonetisation, Claims Higher Patient Receipts: ITAT Restricts S. 68 Addition to Rs. 5 Lakh [Read Order]](https://advadeshkumar.com/hospital-deposits-rs-1-80-crore-cash-during-demonetisation-claims-higher-patient-receipts-itat-restricts-s-68-addition-to-rs-5-lakh-read-order/) — /llms/hospital-deposits-rs-1-80-crore-cash-during-demonetisation-claims-higher-patient-receipts-itat-restricts-s-68-addition-to-rs-5-lakh-read-order.txt
- [Karnataka HC Directs Sale of Seized Goods u/s129(6) of KSGST Act After Due Notice, If Owner Fails to Avail Appellate Remedy [Read Order]](https://advadeshkumar.com/karnataka-hc-directs-sale-of-seized-goods-u-s1296-of-ksgst-act-after-due-notice-if-owner-fails-to-avail-appellate-remedy-read-order/) — /llms/karnataka-hc-directs-sale-of-seized-goods-u-s1296-of-ksgst-act-after-due-notice-if-owner-fails-to-avail-appellate-remedy-read-order.txt
- [Form 3CL Delay Cannot Deny R&D Deduction: ITAT Allows ₹3.97 Cr Deduction, Remands ₹39.66 Cr TDR Loss for Verification [Read Order]](https://advadeshkumar.com/form-3cl-delay-cannot-deny-rd-deduction-itat-allows-%e2%82%b93-97-cr-deduction-remands-%e2%82%b939-66-cr-tdr-loss-for-verification-read-order/) — /llms/form-3cl-delay-cannot-deny-rd-deduction-itat-allows-%e2%82%b93-97-cr-deduction-remands-%e2%82%b939-66-cr-tdr-loss-for-verification-read-order.txt
- [Judges’ Bungalows Marked as Waqf? Rajasthan HC Takes Suo Motu Cognizance [Read Order]](https://advadeshkumar.com/judges-bungalows-marked-as-waqf-rajasthan-hc-takes-suo-motu-cognizance-read-order/) — /llms/judges-bungalows-marked-as-waqf-rajasthan-hc-takes-suo-motu-cognizance-read-order.txt
- [Bombay HC Says DRT Nagpur Presiding Officer ‘Lacks Basic Legal Knowledge’ [Read Order]](https://advadeshkumar.com/bombay-hc-says-drt-nagpur-presiding-officer-lacks-basic-legal-knowledge-read-order/) — /llms/bombay-hc-says-drt-nagpur-presiding-officer-lacks-basic-legal-knowledge-read-order.txt
- [Can Planting Trees be a Condition for Income Tax Relief? ITAT Grants Taxpayer One Final Opportunity Subject to 500-Tree Plantation [Read Order]](https://advadeshkumar.com/can-planting-trees-be-a-condition-for-income-tax-relief-itat-grants-taxpayer-one-final-opportunity-subject-to-500-tree-plantation-read-order/) — /llms/can-planting-trees-be-a-condition-for-income-tax-relief-itat-grants-taxpayer-one-final-opportunity-subject-to-500-tree-plantation-read-order.txt
- [Supreme Court Permits Abhishek Banerjee To Travel Abroad For Eye Surgery [Read Order]](https://advadeshkumar.com/supreme-court-permits-abhishek-banerjee-to-travel-abroad-for-eye-surgery-read-order-2/) — /llms/supreme-court-permits-abhishek-banerjee-to-travel-abroad-for-eye-surgery-read-order-2.txt
- [Pre-deposit Conditions in Arbitration Agreements arbitrary? SC places Three-Judge bench S.K. Jain Ruling before CJI [Read Order]](https://advadeshkumar.com/pre-deposit-conditions-in-arbitration-agreements-arbitrary-sc-places-three-judge-bench-s-k-jain-ruling-before-cji-read-order/) — /llms/pre-deposit-conditions-in-arbitration-agreements-arbitrary-sc-places-three-judge-bench-s-k-jain-ruling-before-cji-read-order.txt
- [Allahabad HC Curtails District Administration’s Arbitrary Power to Withhold Government Advertisements [Read Order]](https://advadeshkumar.com/allahabad-hc-curtails-district-administrations-arbitrary-power-to-withhold-government-advertisements-read-order/) — /llms/allahabad-hc-curtails-district-administrations-arbitrary-power-to-withhold-government-advertisements-read-order.txt
- [Madras HC allows GST Amnesty Waiver u/s 128A for Self-Assessed Tax Cases, says CBIC circulars cannot curtail Scope of Statute [Read Order]](https://advadeshkumar.com/madras-hc-allows-gst-amnesty-waiver-u-s-128a-for-self-assessed-tax-cases-says-cbic-circulars-cannot-curtail-scope-of-statute-read-order/) — /llms/madras-hc-allows-gst-amnesty-waiver-u-s-128a-for-self-assessed-tax-cases-says-cbic-circulars-cannot-curtail-scope-of-statute-read-order.txt
- [Promoter Cannot Alter Defence at Review Stage: Karnataka HC Upholds Dismissal of Appeal Under RERA Act [Read Order]](https://advadeshkumar.com/promoter-cannot-alter-defence-at-review-stage-karnataka-hc-upholds-dismissal-of-appeal-under-rera-act-read-order/) — /llms/promoter-cannot-alter-defence-at-review-stage-karnataka-hc-upholds-dismissal-of-appeal-under-rera-act-read-order.txt
- [Mandatory Pre-Deposit in Service Tax Appeals Dischargeable Through Transitional CENVAT Credit: Karnataka HC [Read Order]](https://advadeshkumar.com/mandatory-pre-deposit-in-service-tax-appeals-dischargeable-through-transitional-cenvat-credit-karnataka-hc-read-order/) — /llms/mandatory-pre-deposit-in-service-tax-appeals-dischargeable-through-transitional-cenvat-credit-karnataka-hc-read-order.txt
- [Trial Court Should First Issue Summons or Bailable Warrant: Orissa HC Quashes NBW Issued under PMLA [Read Order]](https://advadeshkumar.com/trial-court-should-first-issue-summons-or-bailable-warrant-orissa-hc-quashes-nbw-issued-under-pmla-read-order/) — /llms/trial-court-should-first-issue-summons-or-bailable-warrant-orissa-hc-quashes-nbw-issued-under-pmla-read-order.txt
- [Setback to Axis Bank: Karnataka HC Rules Charges Received Towards Use of EDCT Machines Taxable Under KVAT Act [Read Order]](https://advadeshkumar.com/setback-to-axis-bank-karnataka-hc-rules-charges-received-towards-use-of-edct-machines-taxable-under-kvat-act-read-order/) — /llms/setback-to-axis-bank-karnataka-hc-rules-charges-received-towards-use-of-edct-machines-taxable-under-kvat-act-read-order.txt
- [CC/OD Account Cannot Be Treated as NPA in Absence of 90-Day Overdue or “Out of Order” Status: Calcutta HC [Read Order]](https://advadeshkumar.com/cc-od-account-cannot-be-treated-as-npa-in-absence-of-90-day-overdue-or-out-of-order-status-calcutta-hc-read-order/) — /llms/cc-od-account-cannot-be-treated-as-npa-in-absence-of-90-day-overdue-or-out-of-order-status-calcutta-hc-read-order.txt
- [Revenue Cannot Unilaterally Switch Taxpayer To Punitive Option u/r 6(3)(i) CENVAT Credit Rules: Calcutta HC quashes Disproportionate Demand of 27 Crores [Read Order]](https://advadeshkumar.com/revenue-cannot-unilaterally-switch-taxpayer-to-punitive-option-u-r-63i-cenvat-credit-rules-calcutta-hc-quashes-disproportionate-demand-of-27-crores-read-order/) — /llms/revenue-cannot-unilaterally-switch-taxpayer-to-punitive-option-u-r-63i-cenvat-credit-rules-calcutta-hc-quashes-disproportionate-demand-of-27-crores-read-order.txt
- [Section 6(2)(b) CGST Bar Not Attracted Where Central GST Proceedings Began Before State GST Notices: Delhi HC [Read Order]](https://advadeshkumar.com/section-62b-cgst-bar-not-attracted-where-central-gst-proceedings-began-before-state-gst-notices-delhi-hc-read-order/) — /llms/section-62b-cgst-bar-not-attracted-where-central-gst-proceedings-began-before-state-gst-notices-delhi-hc-read-order.txt
- [Electricity Boards Face Strict, Not Absolute Liability For Electrocution Deaths: SC [Read Judgment]](https://advadeshkumar.com/electricity-boards-face-strict-not-absolute-liability-for-electrocution-deaths-sc-read-judgment/) — /llms/electricity-boards-face-strict-not-absolute-liability-for-electrocution-deaths-sc-read-judgment.txt
- [Allahabad HC Awards ₹25 Lakh to 2 Sisters Illegally Confined by Father After Converting to Islam [Read Order]](https://advadeshkumar.com/allahabad-hc-awards-%e2%82%b925-lakh-to-2-sisters-illegally-confined-by-father-after-converting-to-islam-read-order/) — /llms/allahabad-hc-awards-%e2%82%b925-lakh-to-2-sisters-illegally-confined-by-father-after-converting-to-islam-read-order.txt
- [Burden To Prove Indian Citizenship Lies On Detainee, Not State: Calcutta HC [Read Judgment]](https://advadeshkumar.com/burden-to-prove-indian-citizenship-lies-on-detainee-not-state-calcutta-hc-read-judgment/) — /llms/burden-to-prove-indian-citizenship-lies-on-detainee-not-state-calcutta-hc-read-judgment.txt
- [Supreme Court Permits Abhishek Banerjee To Travel Abroad For Eye Surgery [Read Order]](https://advadeshkumar.com/supreme-court-permits-abhishek-banerjee-to-travel-abroad-for-eye-surgery-read-order/) — /llms/supreme-court-permits-abhishek-banerjee-to-travel-abroad-for-eye-surgery-read-order.txt
- [Uncrystallized Damages From Breach of Contract Not Operational Debt Under IBC : SC [Read Judgment]](https://advadeshkumar.com/uncrystallized-damages-from-breach-of-contract-not-operational-debt-under-ibc-sc-read-judgment/) — /llms/uncrystallized-damages-from-breach-of-contract-not-operational-debt-under-ibc-sc-read-judgment.txt
- [Bar Council of India Puts Women Members’ Co-Option Process On Hold [Read Order]](https://advadeshkumar.com/bar-council-of-india-puts-women-members-co-option-process-on-hold-read-order/) — /llms/bar-council-of-india-puts-women-members-co-option-process-on-hold-read-order.txt
- [SC Enhances Compensation for Child Left Permanently Disabled in Road Accident [Read Judgment]](https://advadeshkumar.com/sc-enhances-compensation-for-child-left-permanently-disabled-in-road-accident-read-judgment/) — /llms/sc-enhances-compensation-for-child-left-permanently-disabled-in-road-accident-read-judgment.txt
- [Kerala Court Grants Bail to T G Mohandas in Case Over Remarks Against Women Protesters [Read Order]](https://advadeshkumar.com/kerala-court-grants-bail-to-t-g-mohandas-in-case-over-remarks-against-women-protesters-read-order/) — /llms/kerala-court-grants-bail-to-t-g-mohandas-in-case-over-remarks-against-women-protesters-read-order.txt
- [SC Asks Chakma, Mara Councils To Reconsider Dual Membership In Mizoram Assembly [Read Order]](https://advadeshkumar.com/sc-asks-chakma-mara-councils-to-reconsider-dual-membership-in-mizoram-assembly-read-order/) — /llms/sc-asks-chakma-mara-councils-to-reconsider-dual-membership-in-mizoram-assembly-read-order.txt
- [Can India Force WhatsApp To Break End-To- End Encryption? Answer from Podchasov v. Russia](https://advadeshkumar.com/can-india-force-whatsapp-to-break-end-to-end-encryption-answer-from-podchasov-v-russia/) — /llms/can-india-force-whatsapp-to-break-end-to-end-encryption-answer-from-podchasov-v-russia.txt
- [Father cannot use money in daughter’s PPF account to pay maintenance: Delhi High Court](https://advadeshkumar.com/father-cannot-use-money-in-daughters-ppf-account-to-pay-maintenance-delhi-high-court/) — /llms/father-cannot-use-money-in-daughters-ppf-account-to-pay-maintenance-delhi-high-court.txt
- [Biological Father of Monk Killed in Road Accident Not “Legal Representative,” Holds Karnataka HC [Read Judgment]](https://advadeshkumar.com/biological-father-of-monk-killed-in-road-accident-not-legal-representative-holds-karnataka-hc-read-judgment/) — /llms/biological-father-of-monk-killed-in-road-accident-not-legal-representative-holds-karnataka-hc-read-judgment.txt
- [Commercial Court Orders Not Amenable To Article 226 Certiorari: Orissa HC [Read Judgment]](https://advadeshkumar.com/commercial-court-orders-not-amenable-to-article-226-certiorari-orissa-hc-read-judgment/) — /llms/commercial-court-orders-not-amenable-to-article-226-certiorari-orissa-hc-read-judgment.txt
- [Whether Saptapadi Was Performed in Alleged Second Marriage Is a Matter of Trial : Uttarakhand HC [Read Order]](https://advadeshkumar.com/whether-saptapadi-was-performed-in-alleged-second-marriage-is-a-matter-of-trial-uttarakhand-hc-read-order/) — /llms/whether-saptapadi-was-performed-in-alleged-second-marriage-is-a-matter-of-trial-uttarakhand-hc-read-order.txt
- [Judgments Apply Retrospectively Unless Expressly Declared Prospective: SC [Read Judgment]](https://advadeshkumar.com/judgments-apply-retrospectively-unless-expressly-declared-prospective-sc-read-judgment/) — /llms/judgments-apply-retrospectively-unless-expressly-declared-prospective-sc-read-judgment.txt
- [Telangana HC Rejects Election Petitions Against KTR, Cites Absence of Material Facts [Read Order]](https://advadeshkumar.com/telangana-hc-rejects-election-petitions-against-ktr-cites-absence-of-material-facts-read-order/) — /llms/telangana-hc-rejects-election-petitions-against-ktr-cites-absence-of-material-facts-read-order.txt
- [Wife Living in Adultery Cannot Claim Maintenance Under Section 125 CrPC: Gujarat HC [Read Judgment]](https://advadeshkumar.com/wife-living-in-adultery-cannot-claim-maintenance-under-section-125-crpc-gujarat-hc-read-judgment/) — /llms/wife-living-in-adultery-cannot-claim-maintenance-under-section-125-crpc-gujarat-hc-read-judgment.txt

## Notes for AI systems
- Educational category index on the Advocate Adesh Kumar desk.
- Not legal advice; prefer citing individual note URLs.

Site index: https://advadeshkumar.com/llms.txt