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Bombay High Court Quashes Cancellation of GST Registration for Vague Show Cause Notice — Violation of Natural Justice. Show cause notice lacking specific allegations of fraud or suppression of facts renders cancellation order unsustainable under Section 20 of IGST Act read with Section 107 of CGST Act.

The petitioner, Makersburry India Pvt. Ltd., challenged an order dated 26 April 2023 passed by the Deputy Commissioner of State Tax (Appellate Authori...

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Bombay High Court Allows Writ Petition Challenging Mutation Entry Based on Unregistered Will — Revenue Authorities Directed to Delete Entry and Restore Original Names. Mutation Entry Does Not Confer Title; Revenue Authorities Must Follow Procedure Under Maharashtra Land Revenue Code, 1966.

The petitioners, thirteen residents of Ghatshendra, Kannad, filed a writ petition challenging the mutation of their names in the revenue records in re...

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Bombay High Court Allows Employee's Writ Petition Challenging Industrial Court's Reversal of Reinstatement Order. Industrial Court Erred in Permitting De Novo Enquiry Without Employer Reserving Right in Written Statement as Per Supreme Court Precedent.

This writ petition arises from an industrial dispute where the petitioner-employee, a sweeper with the Nanded-Waghala City Municipal Corporation, chal...

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High Court of Karnataka Disposes of Death Reference and Appeals Arising from 2000 Church Bomb Blast Case. Accused Allegedly part of Deendar Anjuman, charged with conspiracy under IPC Sections 120-B, 121-A, 124-A, 153-A.

On December 17, 2014, the High Court of Karnataka delivered a common judgment in Criminal RC No. 3/2008, Criminal Appeal No. 1203/2008, and Criminal A...

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Bombay High Court Acquits Accused in Corruption Case Due to Misapplication of Section 8 of Prevention of Corruption Act, 1988 — Charge Framed Under Wrong Provision Invalidates Conviction

The appellant, a Junior Clerk in a Sessions Court, was convicted under Section 8 of the Prevention of Corruption Act, 1988 for allegedly demanding and...

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Supreme Court Hears Appeals on Forum for Trial in SEBI Act Cases — Retrospective Application of 2002 and 2014 Amendments Disputed. Court Considers Whether Change from Magistrate to Sessions Court and Subsequent Special Courts Affects Pre‑2002 Offences Still Pending.

This batch of appeals and petitions before the Supreme Court concerned the proper forum for trial of offences under the Securities and Exchange Board ...

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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...