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Supreme Court Upholds Punjab Agricultural Marketing Board Rules for Preferential Allotment to Displaced Dealers. Conditions of Three Years Licensing and Minimum Turnover of Rs.5 Lakhs Held Valid and Not Violative of Article 14.

The case involves appeals against judgments of the Punjab and Haryana High Court concerning the validity and interpretation of the Punjab State Agricu...

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Bombay High Court Quashes Reassessment Notices for Non-Resident Taxpayer Due to Lack of Jurisdictional Satisfaction. Section 148 notices under Income Tax Act, 1961 set aside as Assessing Officer failed to record reasons and obtain sanction before issuing notices beyond four years.

The petitioner, a non-resident Indian residing in Dubai, was regularly assessed to tax in India on income accruing or arising in India. He had investe...

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Bombay High Court Allows Refund Claim Despite Non-Electronic Filing in GST Case — Circular Cannot Override Statutory Provisions. Refund application filed manually under Section 54 of CGST Act, 2017 held valid as Circular No. 125/44/2019-GST requiring electronic filing is directory, not mandatory.

The petitioners, C.P. Ravindranath Menon and Sindhu Ravindranath Menon, filed a writ petition under Article 226 of the Constitution of India before th...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Concurrent Findings of Fact in Agricultural Tenancy Dispute. Petitioner failed to establish tenancy rights as adopted son of deceased tenant due to lack of credible evidence and introduction of new pleas at belated stage.

The petitioner, Premanand Naik, filed a writ petition under Article 227 of the Constitution of India challenging the orders of the Appellate Authority...

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Bombay High Court Upholds Will in Property Dispute, Dismisses Claims of Undue Influence and Lack of Testamentary Capacity. The court held that the propounder of a will must prove its execution and attestation, and once that is done, the onus shifts to those alleging undue influence or fraud.

The case involves a dispute over a property known as 'Sullachi Nhat' in Calangute, Goa, originally owned by Joao Francisco Lobo and his wife Joanita L...

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Bombay High Court Allows Appeal in Property Dispute Over Will Validity and Adverse Possession. The court upheld the validity of a Will and rejected the claim of adverse possession by co-owners, holding that possession must be hostile and with ouster to ripen into title.

The dispute pertains to a property known as 'Sullachi Nhat' in Calangute, Goa. The plaintiffs claimed title through a Will executed by Joao Francisco ...