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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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Supreme Court Constitution Bench Examines Applicability of Part I of Arbitration Act, 1996 to Foreign-Seated Arbitrations. Reference Arises from Conflicting Views in Bhatia International and Venture Global Engineering.

The Supreme Court of India, by a reference order dated 16 January 2008, directed the listing of Civil Appeal No. 7019 of 2005 and connected matters be...

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Bombay High Court Quashes Arrest Order Against Guarantors in DRT Recovery Proceedings — Recovery Officer Cannot Order Arrest Without Prior Notice and Hearing Under Section 25 of RDDBFI Act, 1993

The petitioners, Kishor K. Mehta and Rajesh K. Mehta, were directors and guarantors of Beautiful Diamonds Company Limited, which had availed loan faci...

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Supreme Court Hears Transfer Petitions in Cheque Dishonour Case Under Section 138 NI Act — Jurisdictional Dispute Between Kolkata and Bhopal Courts. Court Examines Pre and Post Amendment Legal Principles to Determine Proper Forum for Trial.

The Supreme Court addressed transfer petitions filed by the accused company seeking transfer of a complaint under Section 138 of the Negotiable Instru...

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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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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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High Court of Bombay Examines Whether Amended Section 6 of Hindu Succession Act, 1956 Operates Retrospectively. The Correctness of the Division Bench Decision in Vaishali Satish Ganorkar Holding Prospective Operation is Challenged, with Parties Citing Supreme Court Precedents.

This matter comprises a batch of second appeals before the Bombay High Court, Civil Appellate Jurisdiction, presided over by Justice R.G. Ketkar. The ...

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Supreme Court Partially Allows Appeal in Recovery Suit Against Sick Industrial Company — Suspension of Proceedings Under Section 22(1) of SICA Does Not Bar Suit for Unadmitted Debt. High Court's Grant of 24% Compound Interest Reduced to 12% Simple Interest.

The case involves a dispute between Fertilizer Corporation of India Ltd. (FCIL), a public sector undertaking, and M/s Coromandal Sacks Private Limited...