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Supreme Court Upholds Rights of Trafficking Victims, Issues Guidelines for Rescue and Rehabilitation. Court Holds That State Must Take Reasonable Measures to Safeguard Right to Rehabilitation Under Article 21.

This Miscellaneous Application arose from a prior disposed Public Interest Litigation regarding human trafficking. The petitioner sought enforcement o...

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Assessment Nullity Case Due to Amalgamation. Assessment in Name of Non-Existent Entity Held Void Despite Participation by Successor Company.

The Supreme Court dismissed the appeal filed by the Revenue against the judgment of the Delhi High Court which had upheld the Income Tax Appellate Tri...

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Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

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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...