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Gujarat High Court Quashes GST Demand Order for Violation of Natural Justice — Personal Hearing Not Granted Despite Reminders Under Section 75(5) of GST Act. Failure to Provide Personal Hearing Before Confirming ITC Reversal Demand Renders Order Invalid; Matter Remanded for Fresh Adjudication.

The petitioner, Aarti Enterprise through Savitaben Brindavan Agarwal, filed a writ petition challenging a system-based notice in Form DRC-01A dated 09...

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Bombay High Court Upholds Validity of GST Circulars on Input Tax Credit Reversal for Exempted Supplies. Circulars Clarifying Section 17(2) of CGST Act, 2017 Held Not Ultra Vires as They Merely Interpret Existing Provisions.

The petitioner, Fomento Resorts and Hotels Ltd., a company incorporated under the Indian Companies Act, 1956, challenged the validity of Circular No.3...

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Special Court at Bombay Delivers Judgment in Securities Fraud Case — Accused Face Charges Under IPC and Prevention of Corruption Act for Cheating, Forgery, and Criminal Conspiracy

This criminal case arises from the 1992 securities scam, which severely impacted India's economy. The prosecution alleged that multiple accused person...

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Bombay High Court Allows Restitution to Judgment Debtor in Execution Case Despite Decree Modified Only as to Interest. Decree Holder Auction Purchaser Not Entitled to Protection Under Section 144 of Code of Civil Procedure, 1908.

The case involves a second appeal arising from a suit for recovery of money. The original plaintiffs (Respondent Nos. 1-3) filed Special Civil Suit No...