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Bombay High Court Quashes GST Appellate Authority's Dismissal of Appeal in Pre-Deposit Dispute. Acceptance of Input Tax Credit for 10% Pre-Deposit Under Section 107(6) of CGST Act, 2017 Upheld as Jurisdictional High Court Precedent Controls and Natural Justice Requires Notice Before Dismissal.

The petitioner, a private limited company, filed a writ petition before the Bombay High Court challenging an order of the Appellate Authority under th...

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Supreme Court Allows Appeal in Civil Procedure Case — Suit Must Proceed De Novo After Plaint Returned for Lack of Jurisdiction. Exclusive Jurisdiction Clause in Agreement Ousts Jurisdiction of Gurgaon Court, Rendering Proceedings Void Ab Initio Under Order VII Rule 10 CPC.

The Supreme Court considered a reference arising from a suit for recovery filed by the respondent against the appellant based on a franchise agreement...

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High Court of Karnataka Dismisses Appeal in Specific Performance Suit — Appellant Fails to Prove Agreement to Sell. Trial court's finding that no agreement was executed and no advance paid upheld; appeal dismissed with costs.

The appellant, Mr. Jagadish Poonja, filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, against the judgment and decre...

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High Court of Karnataka Dismisses Appeal in Suit for Specific Performance and Injunction — Concurrent Findings of Fact Not Interfered With. Court holds that a second appeal under Section 100 CPC is not maintainable against concurrent findings of fact unless substantial question of law arises.

The appellant, Mr. Jagadish Poonja, filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, against the judgment and decre...

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Supreme Court Hears Civil Appeals Concerning Applicability of Interest on Delayed Payments Act to Prior Contracts. The appeals arise from a common question of law regarding the retrospective application of the Interest on Delayed Payment to Small Scale and Ancillary Industrial Undertakings Act, 1993.

The appeals before the Supreme Court arose from a common question of law regarding the applicability of the Interest on Delayed Payment to Small Scale...