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Supreme Court Dismisses Revenue's Appeals in Karnataka VAT Act Cases on Input Tax Credit Claims. Court Interprets Section 70 to Hold Purchasing Dealers Discharged Burden of Proof Through Genuine Invoices and Payments, Entitling Them to ITC Despite Seller Defaults.

The dispute involved appeals by the State of Karnataka (revenue) against High Court judgments that dismissed revision applications and allowed Input T...

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Supreme Court Allows State's Appeal in Land Acquisition Suit, Restores Dismissal on Limitation Grounds. Suit for Declaration and Compensation Barred by Limitation Under Articles 58 and 72 of Limitation Act, 1963 as Cause of Action Arose in 1987 and Suit Filed in 2003.

The dispute involved a suit filed by the plaintiff against the State of Himachal Pradesh and others seeking declaration, mandatory injunction, and com...

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Supreme Court Reverses High Court's Decision in Property Title Dispute Due to Lack of Evidence on Power of Attorney. Concurrent Findings of Lower Courts Restored as Plaintiffs Failed to Prove Title and Compliance with Registration Act for Foreign-Executed Document.

The dispute originated from a civil suit filed by the original plaintiffs seeking declaration of title and recovery of possession over a property, all...

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Supreme Court Allows State's Appeal in Land Acquisition Case Due to Lack of Locus Standi of Subsequent Purchasers. Acquisition Does Not Lapse Under Section 24(2) of RFCTLARR Act, 2013 as Subsequent Purchasers Cannot Claim Compensation or Challenge Proceedings After Section 4 Notification.

The dispute arose from a land acquisition case where the State of Haryana appealed against a High Court judgment that declared the acquisition lapsed ...

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Supreme Court Dismisses Manufacturer's Appeal in Trade Tax Exemption Case Under U.P. Trade Tax Act. Exemption Denied as New Product Not Considered Different in Nature Under Diversification Scheme Under Section 4-A(5) of U.P. Trade Tax Act, 1948.

The dispute arose from an appeal by a manufacturer against the denial of trade tax exemption under Section 4-A(5) of the U.P. Trade Tax Act, 1948. The...