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Karnataka High Court Hears Writ Petition Challenging Criminal Complaint Under Factories Act; Occupier Contends Non-Joinder of Company and Lack of Order Viciate Proceedings Under Section 7A(2)(c) of the Factories Act, 1948.

The petitioner, the occupier of M/s Toyota Kirloskar Motor Private Limited, filed a writ petition under Articles 226 and 227 of the Constitution read ...

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High Court of Karnataka Division Bench Reserves Judgment in Revenue Appeals Concerning Tax Exemption on Land Acquisition Compensation. The Bench Considers if Section 96 of the 2013 Act Applies to Acquisitions under the Karnataka Highways Act.

The Commissioner of Income Tax (TDS), Bengaluru, filed five intra-court writ appeals under section 4 of the Karnataka High Court Act, 1961, challengin...

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Karnataka High Court Dismisses Writ Petition Challenging Jurisdiction of State Tax Officer Under IGST; Confiscation of Arecanut Goods Upheld. Court Holds that Section 4 of the Integrated Goods and Services Tax Act, 2017 Does Not Require Separate Notification for Cross-Empowerment of State Officers.

The petitioner, a proprietorship concern dealing in arecanut, challenged a series of orders passed by the Commercial Tax Officer (Enforcement) under t...

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Karnataka High Court Dismisses Writ Petition Challenging Jurisdiction in GST Confiscation Case. Commercial Tax Officer Holds Proper Officer Status Under IGST Act Due to Cross Empowerment; Notification Only Required for Exceptions.

The petitioner, a proprietorship concern engaged in trading arecanut, filed a writ petition under Articles 226 and 227 of the Constitution of India ch...

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Bombay High Court Dismisses Club's Appeal Against ESI Interest Demand — Interest Under Section 39(5)(a) of ESI Act, 1948 is Mandatory and Cannot Be Waived. Voluntary Coverage and Deposit of Principal Without Prejudice Do Not Extinguish Statutory Interest Liability.

The appellant, Bombay Gymkhana Limited, a club incorporated under the Indian Companies Act, 1913, was initially covered under the Employees' State Ins...

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Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

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Bombay High Court Dismisses Application to Revoke Leave Granted Under Clause XII of Letters Patent Act, 1866 in Commercial Suit for Loan Recovery. Execution of Assignment Deed in Mumbai Constitutes Part of Cause of Action, Sufficient to Maintain Suit.

The Plaintiff, PIL Industries Limited, a company registered in Mumbai, filed a suit against Deccan Chronicle Holdings Ltd. (Defendant No.1) and others...

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Supreme Court Upholds Surety's Discharge Under Section 141 of Indian Contract Act When Creditor Parts with Security. Surety Discharged as State Lost Security by Allowing Removal of Forest Produce Without Full Payment, Extinguishing Subrogation Rights.

The dispute arose from a forest contract auction conducted by the Divisional Forest Officer, Hoshangabad Division, for the sale of felled trees. One J...