Top Tweets for #section122
New #Section301 #tariffs are now in effect on #imports from 60 economies, replacing the expired #Section122 duties.
Additional rates of 10% or 12.5% may apply, with a limited in-transit exception available for qualifying #shipments.
Read the latest: https://t.co/61esO1lXh1
USTR launched 3 #Section301 actions:
▪️ Forced labor tariffs (60 economies)
▪️ 25% proposed on Brazil
▪️ Vietnam IP investigation
No duties yet—but potential for permanent #tariffs & stacking risk ahead of the 7/24 #Section122 expiration.
What to know: https://t.co/v9oOpnLSxO
On 5/7, the #CIT issued a decision finding the Administration’s #tariffs imposed under #Section122 of the Trade Act of 1974 unlawful.
Relief is limited to named plaintiffs, so most #importers remain subject to the tariffs. An appeal is expected.
🔗https://t.co/9hPYNu92D2
#ConstitutionofIndia
#SupremeCourt
#MadrasHighcourt #BharatiyaSakshyaAdhiniyam, #BSA2023
#Section122
#Tenant & #Licensee #Estoppel –
In the Indian legal system, truth and fairness are considered fundamental principles. Among these, the doctrine of “Estoppel” (a rule preventing denial) holds a significant place. This principle is clearly embodied in Section 122 of the Bharatiya Sakshya Adhiniyam, 2023, which plays a crucial role in preventing denial of rights in landlord–tenant and licence relationships.
Core Legal Principle
According to Section 122, a person who is a tenant of immovable property, or anyone claiming through such a tenant, is not permitted to deny that the landlord had title to the property at the beginning of the tenancy.
Similarly, if a person enters a property with the permission (licence) of the person in possession, such person cannot later deny that the person who granted the licence had the right to possession at the time the licence was given.
Why is this rule important?
The primary objective behind this rule is to ensure fairness and stability.
When a tenant or licensee:
Accepts a landlord or possessor
Obtains permission from them
Uses the property and derives benefit
It would be unjust to later claim:
“That person has no title or authority.”
This rule prevents such contradictory and unfair conduct.
Explanation – Tenant
A tenant:
Pays rent to the landlord
Enters into a tenancy relationship.
Thus: 👉 The tenant is deemed to have accepted the landlord’s authority
Therefore: ❌ During or even after the tenancy
The tenant cannot claim that the landlord had no title at the beginning.
🔑 Explanation – Licensee
If a person:
Enters a property with another’s permission (licence)
Then later: They cannot deny that the person granting permission had lawful possession at that time.
This is known as Licence Estoppel
Practical Illustration
For example:
A person rents a house and pays rent for several months. Later, when the landlord seeks eviction:
👉 The tenant argues: “He is not the owner.”
➡️ Under Section 122:
Such a defence will not be accepted by the court .
Important Exceptions
This rule is not absolute. Challenges may be allowed in limited situations:
✔ If the landlord’s title has changed or terminated later
✔ If the tenant himself becomes the owner
✔ If there was fraud or misrepresentation
🔍 Importance of the Law
Section 122:
Prevents unnecessary disputes in courts
Ensures stability in landlord–tenant relationships
Saves judicial time
Moreover: 👉 It acts as a strong support for landlords in eviction cases
Conclusion
Section 122 is not merely a technical rule; it is a principle that protects fairness and consistency in law.
A person who has accepted another as landlord or possessor and benefited from that relationship cannot later deny that very authority. This ensures order, justice, and integrity in legal proceedings.
In simple words:
“One who has accepted and benefited cannot later deny.”
#Chiefjusticeofindia
#Cji
#SupremeCourtofindia
In a landmark judgment, the Allahabad Court clarifies that #Section122 💼 penalties stay alive even after a #Section74 demand drops, and that a #ProperOfficer (not a magistrate) may levy them, reinforcing the anti-evasion muscle of #GSTLaw. M/s Patanjali Ayurvet Limited vs Union of India [Writ Tax No. 1603/2024 dated 29-May-2025; 2025:AHC:92242-DB]
Please read this important judgment till end and save it for future too. Summary by Abhishek Raja Ram 9810638155
Issue ❓
Can a "proper officer" (not a criminal court) impose penalties under Sec. 122 CGST, and does dismissing Sec. 74 proceedings automatically void Sec. 122 penalties against the same person?
📲 Join our WhatsApp group for more updates.
https://t.co/TgvOtULcz8
![abhishekrajaram's tweet photo. In a landmark judgment, the Allahabad Court clarifies that #Section122 💼 penalties stay alive even after a #Section74 demand drops, and that a #ProperOfficer (not a magistrate) may levy them, reinforcing the anti-evasion muscle of #GSTLaw. M/s Patanjali Ayurvet Limited vs Union of India [Writ Tax No. 1603/2024 dated 29-May-2025; 2025:AHC:92242-DB]
Please read this important judgment till end and save it for future too. Summary by Abhishek Raja Ram 9810638155
Issue ❓
Can a "proper officer" (not a criminal court) impose penalties under Sec. 122 CGST, and does dismissing Sec. 74 proceedings automatically void Sec. 122 penalties against the same person?
📲 Join our WhatsApp group for more updates.
https://t.co/TgvOtULcz8](https://pbs.twimg.com/media/HGLDK8YaUAEYwDV.jpg)
The Global Small Business Blog: The Bait and Switch Deal: The Legal Case Against Section 122 Tariffs: https://t.co/lc0Q0nt33o #globalsmallbusiness #globalsmallbusinessblog #section122 #tariffs
#GSTUpdate #BombayHighCourt Quashes ₹400+ Cr Personal Penalties on Directors of Shemaroo Entertainment Limited
#GSTUpdate #Section122 #ITC #BombayHighCourt #GSTLitigation #TaxJudgment
Back To Square One: Trump Tariffs Add Fresh Uncertainty To Global Trade, Says Neelkanth Mishra
#USTariffs #Section122 #Section301 #TradePolicy #TariffUncertainty #GlobalTrade #IndianExporters #USCongress #BalanceOfPayments
Trump's new tariff comes into effect at lower than expected rate
More Info >>> https://t.co/vsjqttMdYs
#TrumpTariffs #TradeWar #GlobalEconomy #USImports #SupremeCourt #EconomicNews #MarketVolatility #InternationalTrade #Section122 #USPolitics
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US Supreme Court ruling may not yet calm choppy waters around Trump trade policy https://t.co/XEPbku5UZL
#TrumpTariffs #USTradePolicy #USSupremeCourt #GlobalTrade #TradeWar #IndiaUSTrade #ChinaUSRelations #XiJinping #EUTariffs #BrazilTrade #IEEPA #Section122 #RareEarths #WTO #MidtermElections
#China warns of retaliation as #Trump shifts to #Section301 probes on #EVs and #AI chips. Even with the #SCOTUS ruling against #IEEPA, the new 15% global tariff under #Section122 keeps trade risk high for #Asia. #TradeWar #Geopolitics
https://t.co/H7297h14Wn
BUSINESS
You take this one, I use that one
Click- https://t.co/cQSuK8LWgd
#USSupremeCourt #DonaldTrump #Tariffs #TradeAct1974 #Section122 #IEEPA #USCongress #TradePolicy #Section301 #Section232 #DepartmentOfJustice #GitaGopinath #IMF #BalanceOfPayments #TradeDeficit #NationalEmergency #EconomicPolicy #GlobalTrade #USPolitics #InternationalTrade
Trump Raises Proposed Worldwide Tariff To 15% After Supreme Court Blocks IEEPA Program https://t.co/cCuLlaKTqI via @Englebrooknews #WashingtonDC #USEconomy #PresidentTrump #Imposes #Tariffs #section122 #worldwide #ussupremecourt @wireless_step @HRG_Media @LodiNJNews @HayleeNews @Fordmb1953 @SarahGeving1 @Shannon96574094 @Daytobehappy @janninereid1 @gator4kb18 @MichelleF_35 @TrumpWasRite2 @KathyKbrose @RobGerundo @JimBobW49
Just saw discussions heating up around Section 122. It's fascinating how this legal framework can impact so many aspects of our society. What are your thoughts on its implications? #Section122
Trump invokes 1974 Trade Act to lift global tariffs to 15 per cent: US media https://t.co/O5EHwfWsex
#DonaldTrump #USTariffs #TradePolicy #SupremeCourt #Section122 #GlobalTrade #USPolitics #EconomicNews #TradeWar #WallStreetJournal #NYT #WashingtonPost
US tariff refund could be a ‘mess’ but a psychological deterrent for future: SBI report https://t.co/lWTD6UG68F
#USTariffs #DonaldTrump #GlobalTrade #TradeWar #Section122 #Section232 #SBIResearch #USSupremeCourt #ImportDuties #IndiaUS #EconomicNews #WorldEconomy #TradePolicy
Section 122 is making waves in the news today! It’s crucial to stay informed about how it could impact our rights and freedoms. Let’s discuss its implications and what it means for us all. #Section122
Trump to Increase U.S. Global Tariff from 10% to 15% After Supreme Court Ruling Against Policy
#DonaldTrump #USTariffs #TradePolicy #USSupremeCourt #GlobalTrade #Section122 #EconomicNews #USMCA #Pharmaceuticals #BreakingNews
The discussion around Section 122 is heating up! It’s crucial we understand its implications and how it might affect our rights. Let’s stay informed and engaged in this important conversation! #Section122
Trump just maxed out Section 122 at 15%.
This law has NEVER been used before.
Here's what it actually does, why it's different from IEEPA, what happens in 150 days, and the loophole everyone's worried about. #SCOTUS #SECTION122 #TARIFFS $SPY $QQQ $VIX
https://t.co/qhXKJsO3vo
https://t.co/MqQIQh4OJ3
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