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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

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Bombay High Court Considers Reference on Revival of Twin Conditions for Bail Under Prevention of Money-Laundering Act, 2002 After 2018 Amendment. Court Examines Whether Amendment Act 13 of 2018 Cured Constitutional Defect in Section 45(1) Identified in Nikesh Shah.

The judgment of the High Court of Judicature at Bombay, Nagpur Bench, arose out of Criminal Application (BA) No.1149 of 2021 filed by the applicant-ac...

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Supreme Court Upholds Dismissal of Assessee's Appeals for Non-Payment of Tax; Holds Extension of Assam Sales Tax Act to Shillong Administered Area Valid. Requirement of Payment of Tax Before Appeal Under Section 30 of Assam Sales Tax Act, 1947 Upheld, No Power to Accept Security in Lieu of Cash.

The dispute arose out of assessment orders and penalties imposed under the Assam Sales Tax Act, 1947 on the appellant for various periods, all of whic...

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Bombay High Court Allows Writ Petition of Instructor Against School Tribunal Order — Appointment of Respondent No.1 Quashed as Without Approval. Tribunal's Direction to Recover Salary from Petitioner Held Without Jurisdiction.

The petitioner, Sangita Vidyadhar Malte, was appointed as a full-time instructor in MLT (MCVC) at a junior college run by respondent no.2 society on 1...

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Karnataka High Court Hears Regular First Appeal Against Dismissal of Suit for Declaration and Partition — Judgment Details Not Fully Extracted. The appeal challenges trial court's rejection of plaintiffs' claim of ownership and alternative partition.

Background: The dispute involved family members over properties standing in the name of the first defendant, Smt. N. Narasamma, who is the mother of t...

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Supreme Court Reviews Constitutional Validity of UGC Regulations Mandating NET/SLET as Minimum Qualification for Lecturer Appointments. Conflicting High Court Decisions on Whether Regulation is Prospective and Intra Vires UGC Act Addressed.

The case involved a batch of appeals before the Supreme Court challenging the constitutional validity of the University Grants Commission (Minimum Qua...