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High Court Sets Aside Appellate Order in GST Case, Remands for Merits Hearing Due to Portal Technicalities and Business Closure. M/s R P Chemicals Wins Remand Against GST Tax Demand of Rs. 8,12,967/-

The petitioner, challenged an appellate order that rejected their appeal against a GST tax demand of Rs. 8,12,967/- on grounds of delay. The tax deman...

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National Company Law Appellate Tribunal Allows Appeals by Appellant Creditor in IBC Case -- Sets Aside Orders Directing Appellant to Approach GIDC Appellate Authority and Remitting Resolution Plan -- Termination of Lease During Moratorium Held Invalid Under Section 14 of IBC

The National Company Law Appellate Tribunal (NCLAT) allowed two appeals filed by the Resolution Professional (RP) and the largest financial creditor o...

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Bombay High Court dismissed writ petitios challenging notices under Section 153C of the Income-Tax Act, 1961, ruling that disputed questions of fact regarding incriminating material, limitation, and jurisdiction should be agitated before appellate authorities.

Income-Tax Act, 1961 – Section 153C – Limitation, Jurisdiction & Incriminating Material – Writ Petition Not Maintainable The writ petition ...

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High Court of Judicature at Bombay Set Aside Order of Revisional Authority in Membership Eligibility Dispute. Enrollment of Members Without Fulfilling Statutory Conditions—Interference by Revisional Authority Quashed—Findings of Registrar and Appellate Authority Upheld

a) Registrar’s powers under Section 11 of the MCS Act are confined to determining the factual eligibility of prospective members. b) Revisional Auth...

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Supreme Court Upholds Cancellation of Select List for Constable Recruitment Due to Irregularities. Recruitment Process Cancelled Due to Violation of Reservation Policy and Lack of Fair Representation – Supreme Court Reiterates Doctrine of Proportionality and Wednesbury Unasonableness

The doctrine of Proportionality: The Court held that the decision to cancel the entire recruitment process was proportionate to the gravity of the irr...

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Supreme Court Sets Aside Preventive Detention Order Under COFEPOSA Act, Citing Lack of Consideration of Bail Conditions. Court Emphasizes Scrutiny of Detention Orders and Upholds Liberty in Preventive Detention Cases

Preventive Detention and Bail Conditions: The detaining authority must consider the efficacy of bail conditions imposed by the court before ordering ...

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Blacklisting Order Set Aside — Violation of Principles of Natural Justice — Procedural Irregularity in Policy Implementation

Constitution of India (COI) — Article 14 — Right to Fair Hearing — Blacklisting order violates principles of natural justice — Absence of prop...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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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...