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High Court of Madras Disposes of Batch of Writ Petitions Challenging Income Tax and GST Assessment Orders, Suo Motu Impleads State Bank of India. No specific legal finding or ratio is discernible from the available text.

The High Court of Madras heard a batch of writ petitions filed by multiple corporate entities, including Aqua Terra Coke and Energy Limited (formerly ...

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Bombay High Court Quashes Deficit Stamp Duty Demand Against Housing Society Due to Limitation Under Section 53A of Maharashtra Stamp Act. Demand raised beyond six-year period from Amnesty certificate under Section 41 is barred by time, and even otherwise, a 20-year delay is unreasonable.

The Petitioner, Uma Niwas Co-Operative Housing Society Ltd., a society registered under the Maharashtra Co-operative Societies Act, 1960, filed a writ...

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Bombay High Court Dismisses Appeal Against Grant of Probate — Secondary Evidence of Will Held Admissible Despite Non-Production of Original. Attestation Proved Through Scribe's Son and Attesting Witness's Daughter; Delay and Exclusion of Heirs Not Suspicious.

The present appeal was filed under Section 96 read with Order 41 of the Code of Civil Procedure, 1908 by the original Opponents against the judgment d...

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Karnataka High Court Dismisses State's Appeal Against Single Judge Order Directing Conveyance of Land to Auction Purchaser. State's Arbitrary Denial of Land to Highest Bidder in Public Auction Violates Article 14 of Constitution.

The State of Karnataka and the Deputy Commissioner, Bangalore Urban District, filed a writ appeal under Section 4 of the Karnataka High Court Act, 196...

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Supreme Court Upholds Acquittal in TADA Case Due to Invalid Sanction — Prior Sanction Under Section 20A(2) TADA Must Show Application of Mind. The Designated Court's finding of non-application of mind in sanction order was upheld, and the prosecution could not proceed under TADA.

The State of Gujarat appealed against the acquittal of three respondents by the Designated Judge, Jamnagar, in Special TADA Case Nos.3/1994, 3/1997, a...

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Bombay High Court Quashes Customs Demand Against Ex-Director for Company Dues — No Personal Liability Without Statutory Provision. Section 142(1)(c)(ii) of Customs Act, 1962 does not authorise recovery from a former director who ceased to be associated with the company before the demand.

The petitioner, Purshottam Das Gupta, an 86-year-old senior citizen, was formerly a director of Sujata Verbatim Limited (later renamed PDG Infotech Li...

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Bombay High Court Dismisses Appeal for Specific Performance of Share Sale Agreement — Plaintiff Failed to Prove Readiness and Willingness to Perform Contract. MOU for Sale of Shares Held Not Enforceable as Plaintiff Did Not Show Financial Capacity to Pay Balance Consideration Within Stipulated Time.

The appellants, plaintiffs in the suit, filed an appeal under Section 96 of the Code of Civil Procedure, 1908, against the judgment of the trial Court...

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Supreme Court Refers Questions on Eligibility of Judicial Officers for Direct Recruitment as District Judges to Constitution Bench — Interpretation of Article 233(2) of Constitution of India, 1950 Regarding Requirement of Continuous Practice as Advocate.

The Supreme Court, in a reference by a three-Judge Bench, examined substantial questions of law concerning the interpretation of Article 233(2) of the...