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Bombay High Court Dismisses Challenge to Show Cause Notice in GST Case Based on CERA Audit Report. Court Holds That CAG Audit of Government Departments Does Not Extend to Private Companies, But Show Cause Notice Issued by Department After Independent Application of Mind Is Not Vitiated.

The petitioner, Vertiv Energy Pvt. Ltd., a private company, challenged a show cause notice dated 7 December 2023 issued under the Central Goods and Se...

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Supreme Court Ruling on Karnataka EMTA Coal Mines Limited: A Complex Case Involving Coal Block Allocation and Legal Interpretations. A detailed examination of the legal challenges surrounding the joint venture agreements, audit reports, and allegations of criminal conspiracy in the coal mining sector.

The Supreme Court of India addressed the appeals filed by M/s. Karnataka EMTA Coal Mines Limited and its Managing Director, challenging the charges fr...

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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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Bombay High Court Allows Writ Petition Challenging Rejection of SVLDRS Declaration Due to Procedural Irregularity. Rule 6(2) proviso requiring pre-deposit of 50% of disputed tax before filing declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 read down as directory, not mandatory.

The petitioner, Nabeel Construction Pvt. Ltd., engaged in construction services, was subjected to an investigation by the Directorate General of GST I...

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Supreme Court Allows Revenue Appeals in Income Tax Special Audit Time Extension Case. Assessing Officer Had Suo Motu Power to Extend Time Under Section 142(2C) Even Before 2008 Amendment.

The case involves a batch of appeals by the Commissioner of Income Tax against the judgment of the Delhi High Court, which had dismissed the Revenue's...

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High Court of Karnataka Quashes Special Audit Orders Against KIADB Under Section 142(2A) of Income Tax Act, 1961 — Orders Passed Without Application of Mind and Without Recording Satisfaction as Required by Law.

The petitioner, Karnataka Industrial Area Development Board (KIADB), a statutory board constituted under the Karnataka Industrial Area Development Act...

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Bombay High Court Dismisses PIL Challenging Award of Quality Audit Contract Without Tenders. Quality Audit of Roads Held Not Covered Under Section 72 of Mumbai Municipal Corporation Act, 1888, as It Is a Professional Service, Not Execution of Work or Supply of Goods.

The petitioner, Niyaz Ahmed Vanu, filed a Public Interest Litigation challenging the award of a contract by the Municipal Corporation of Greater Mumba...

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Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...