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Gujarat High Court Quashes GST Demand on Assignment of Leasehold Rights as Not a Supply of Service. Transfer of leasehold interest in industrial plot by way of assignment deed is a transfer of immovable property and not a supply of service under Section 7(1)(a) of State Goods and Service Tax Act, 2017.

The petitioner, Luna Chemical Industries Private Ltd., was allotted an industrial plot by the Gujarat Industrial Development Corporation (GIDC) under ...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act for Lack of Fresh Material — Petitioner Had Disclosed All Facts in Original Assessment Under Section 143(3).

The petitioner, Milton Plastics Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 22.03.2004 is...

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Bombay High Court Modifies Mesne Profits Condition in Tenant's Appeal Against Eviction Decree. The court reduced the monthly compensation from Rs. 34,000 to Rs. 10,000 considering the old and dilapidated nature of the suit premises.

The petitioners, tenants of a 400 square feet premises in a building over 80 years old at Matunga, challenged an order dated 21 November 2017 passed b...

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High Court of Karnataka Dismisses Husband's Petition to Transfer Child Custody Case from Bengaluru to Belagavi Under Section 24 CPC. Wife's Convenience and Child's Education in Bengaluru Outweigh Husband's Financial Hardship Claim.

The petitioner-husband filed a petition under Section 24 of the Code of Civil Procedure, 1908, seeking transfer of Child Custody Proceeding G & WC No....

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High Court of Karnataka Acquits Accused in Counterfeit Currency Case Due to Lack of Evidence of Criminal Conspiracy. Conviction under Sections 256, 259 read with 120B IPC set aside as prosecution failed to prove meeting of minds or knowledge of counterfeit nature.

The appellant, A. Nizamuddin, was convicted by the Special Judge, Bengaluru, under Sections 256 (possession of counterfeit currency), 259 (delivery of...

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Bombay High Court Allows Appeal in Property Dispute Over Forged Power of Attorney and Tenancy Documents. The court held that the plaintiff failed to prove forgery of a registered General Power of Attorney and tenancy letter, reversing the trial court's decree for possession.

The case involves a property dispute over Flat No.6 in a building called SUNBEAM. The plaintiff, Rufina M. Pinto, claimed ownership of the entire buil...

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Supreme Court Allows Appeal by Bank Management in Dispute Over Supervisory Allowance Claim by Head Cashiers Under Sastry and Desai Awards. Labour Court's Order Granting Special Allowance Set Aside as Head Cashiers' Duties Were Primarily Clerical and Any Supervisory Work Was Incidental.

The dispute arose between the Management of State Bank of Hyderabad and its head cashiers, who were respondents, regarding their claim to a special al...

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Bombay High Court Dismisses Appeal Against Appointment of Receiver in Suit for Specific Performance — Appellant's Alienation of Property During Pendency of Suit Held Contumacious. Doctrine of Lis Pendens Under Section 52 of Transfer of Property Act, 1882 Applied to Protect Plaintiffs' Rights.

The appeal arose from an order appointing a Receiver over a property in a suit for specific performance and permanent injunction. The plaintiffs (resp...