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High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods

The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...

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Bombay High Court Holds Criminal Complaints Under Section 138 NI Act Not Covered by Company Law Moratorium. The expression 'suit or other proceedings' in Sections 442 and 446(1) of Companies Act, 1956 does not include criminal proceedings under Section 138 of Negotiable Instruments Act, 1881.

The case involves a reference to resolve a conflict between two Single Judge judgments of the Bombay High Court regarding whether criminal complaints ...

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Karnataka High Court Dharwad Bench Hears Revenue Appeal Against ITAT Order Deleting Penalty Under Section 271(1)(c) for Assessment Year 2006-07 Due to Defective Notice; Questions Validity of Penalty Initiation Despite Retrospective Amendment to Section 271(1B)

The appeal before the High Court of Karnataka, Dharwad Bench, arose from the order of the Income Tax Appellate Tribunal, Bengaluru, which had allowed ...

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Writ Petition under Articles 226 and 227 seeking to quash CBI FIR for disproportionate assets under Prevention of Corruption Act; the court examined the scope of Section 13 and the effect of investigation delay. Final outcome not available in the provided excerpt.

The writ petition was filed by a sitting MLA and former Minister of Karnataka, who challenged the FIR registered by the Central Bureau of Investigatio...

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Bombay High Court Quashes Prosecution of Directors for Delayed TDS Deposit Under Section 276B Income Tax Act — Delay Not Equivalent to Failure to Pay. Vicarious Liability Requires Specific Averments of Being In-Charge and Responsible; No Notice Under Section 2(35) or Order Under Section 201(1) Passed.

The petitioners, directors of M/s. Hubtown Ltd., challenged the issuance of process against them under Section 276B r/w 278B of the Income Tax Act, 19...