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Supreme Court Clarifies Arrest Powers Under Customs Act and GST Acts: Safeguards and Judicial Review. Balancing Individual Liberty and State Authority in Tax Evasion Cases

Arrest Powers Under Customs Act and GST Acts:-- The Supreme Court upheld the constitutional validity of arrest provisions under the Customs Act, 1962...

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Reopening of Assessment Beyond Four Years Held Illegal Without Fresh Tangible Material. Reassessment Under Section 147 of Income Tax Act, 1961 Quashed Due to Lack of Jurisdiction and Change of Opinion

The Bombay High Court quashed the notice dated 27 March 2021 under Section 148 and the assessment order dated 29 March 2022, holding that: The reopen...

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Bombay High Court – Principles of Natural Justice Violated – Final Assessment Order Rendered Null and Void

Bombay High Court set aside assessment order for non-compliance with statutory provisions under the Income Tax Act, 1961 and violation of principles o...

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Bombay High Court Dismissed Writ Petition Challenging Reopening of Assessment Based on Audit Objection Under Income Tax Act, 1961

Change of Opinion – Audit Objection – Reopening of Assessment – Failure to File Timely Reply – Availability of Alternate Remedies – Discreti...

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Supreme Court Modifies Expulsion of Bihar MLC to Suspension, Reinstates Dr. Sunil Kumar Singh – Proportionality in Legislative Punishment Under Scrutiny. Court Invokes Article 142 to Ensure Proportionality in Legislative Discipline, Reinstates Petitioner After 7 Months of Expulsion

Maintainability of Writ Petition: The Court held that the Writ Petition is maintainable as Article 212(1) does not bar judicial review of legislative...

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Supreme Court Upholds Enforceability of Public Procurement Policy for Micro and Small Enterprises (MSEs) – Directs Review of Minimum Turnover Clauses in Tenders

Court Emphasizes Statutory Duty of Government to Procure 25% from MSEs – Guidelines Issued for Effective Implementation of Procurement Policy T...

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Claim Repudiation — Non-Disclosure of Material Facts — Substantial Disclosure — Prudent Insurer Test — Reinstatement of Insurance Benefits with Interest

The Supreme Court held that the non-disclosure of additional policies did not amount to material suppression because the disclosed policy itself had a...

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Bombay High Court Directs Refund of Excess Tax Adjustment and Expedites Disposal of Pending Appeal. Unjustified Delay in Adjudicating Stay Application and Appeal Held Prejudicial to Taxpayer’s Rights

The court deprecated delay of over six years in deciding stay application and appeal.  Held that excess recovery was unjustified and directed refund ...

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Supreme Court Upholds Right to Medical Education for Persons with Disabilities — Ensures Equal Opportunity and Reasonable Accommodation

The Supreme Court set aside the Punjab and Haryana High Court’s order and directed admission of a PwD candidate to the MBBS course, emphasizing the ...

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High Court of Bombay Directed Restoration of Admission of PwD Candidate in MBBS Course by Creating a Supernumerary Seat. A candidate with speech and multiple disabilities held eligible for medical education and PwD reservation despite exceeding the benchmark disability limit.

Constitution of India, 1950 — Article 14 — Article 21 — Article 41 — Right to Equality — Right to Life — Directive Principles of State Pol...