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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 Dismisses Appeal in Specific Performance Suit for Want of Proof of Readiness and Willingness. Plaintiff Failed to Aver and Prove Continuous Readiness and Willingness Under Section 16(c) of the Specific Relief Act, 1963.

The appellant, Mehboob-ur-Rehman (since deceased, represented by legal representatives), filed a suit for specific performance of an agreement to sell...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Reopening Based on Change of Opinion Invalid. ITAT Correctly Held That Reassessment Under Section 147 Was Not Justified as There Was No Failure to Disclose Material Facts.

The case involves a tax appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the cancel...

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Bombay High Court Allows Appeal Under Section 37 of Arbitration Act, Restores Arbitral Award in Land Sale Dispute. Court Holds That Section 34 Petition Cannot Be Used to Reappreciate Evidence and That Award Was Not Perverse.

The case involves an arbitration appeal under Section 37 of the Arbitration and Conciliation Act, 1996, challenging the judgment of the Principal Dist...

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Bombay High Court Quashes Stamp Duty Demand Against Successors in Interest Due to Violation of Natural Justice. Predecessor in title not given opportunity of hearing before determination of deficit stamp duty under Maharashtra Stamp Act, 1958.

The petitioners, who are the legal heirs and successors in interest of one Abubakar Memon, filed a writ petition under Article 226 of the Constitution...