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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Writ Petition challenging Show Cause Notice for input tax credit reversal due to non-electronic filing of Form GST ITC-02 caused by GST portal functionality issues.

The Bombay High Court quashed the show cause notice issued to Tikona Infinet Private Limited, which alleged wrongful availing of ITC due to non-electr...

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Bombay High Court Dismisses Petition to Set Aside Arbitral Award in Commercial Dispute. Court upholds award under Section 34 of Arbitration and Conciliation Act, 1996, finding no patent illegality or perversity in the arbitrator's findings.

The petitioner, Rajuram Sawaji Purohit, filed an Arbitration Petition under Section 34 of the Arbitration and Conciliation Act, 1996, seeking to set a...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Notice Issued Beyond Four Years Based on Mere Change of Opinion on Already Scrutinized Transactions is Invalid.

The petitioner, Sterlite Technologies Limited, challenged a notice dated 27 March 2021 issued under Section 148 of the Income Tax Act, 1961 for reasse...

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Supreme Court Allows Appeals Against Speaker's Inaction on Disqualification Petitions Under Tenth Schedule. The Court directed the Speaker to decide disqualification petitions within four months, holding that failure to act within reasonable time warrants judicial intervention.

The appeals arose from the 2017 Manipur Legislative Assembly elections, which resulted in a hung assembly. The Indian National Congress won 28 seats, ...

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Supreme Court Dismisses Landlord's Appeal Against Composite Assessment Under Bombay Municipal Corporation Act, 1888. Primary Liability for Property Tax on Land and Building Rests on Landlord as Lessor Under Section 146(2).

The appellant, National & Grindlays Bank Ltd., owned a plot of land in the Malad area of Greater Bombay, which it had leased on a monthly basis. The l...