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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 Decides Reference on Difference of Opinion in Municipal Tax Assessment Case. Question of law regarding determination of annual letting value under Section 154 of Mumbai Municipal Corporation Act, 1888 for premises exempt under Maharashtra Rent Control Act, 1999.

This judgment is a reference to a third judge following a difference of opinion in an appeal against a Single Judge's decision in a writ petition conc...

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Bombay High Court Dismisses Review Petition in MSMED Act Arbitration Dispute — No Error Apparent on Record. Review Petition under Order 47 Rule 1 CPC fails as petitioner's alternative remedy by way of appeal was availed and withdrawn, and no grounds for review exist.

The petitioner, Microvision Technologies Pvt. Ltd., a supplier under the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act), had co...

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Bombay High Court Dismisses Arbitration Petition Challenging Arbitrator Appointment Under Section 12(5) of Arbitration Act — Petition Held Not Maintainable as Remedy Lies Before Arbitral Tribunal Under Section 13.

The petitioner, Gwaldas Mundra, filed an Arbitration Petition (L) No.863 of 2016 in the Bombay High Court under Section 12(5) read with Section 14 of ...

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Bombay High Court Allows Scheme of Amalgamation Without Physical Meeting in Exceptional Circumstances. Section 110 of Companies Act, 2013 Does Not Eliminate Requirement of Meeting Under Section 391 of Companies Act, 1956 for Scheme Approval.

The judgment addresses a Company Summons for Direction filed by Godrej Industries Limited (GIL) seeking approval of a Scheme of Amalgamation with Wada...

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High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...