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Assessment Orders Passed in Name of Non-Existent Entities Post-Amalgamation Held Void Ab Initio – Reliance Industries Limited vs. Commissioner of Income Tax. Jurisdictional Ground Raised After Three Decades Upheld – Supreme Court Precedents on Amalgamation Applied

Jurisdictional Issue:– Assessment orders passed against non-existent entities post-amalgamation are void ab initio, as the entities cease to exist a...

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Reserved Category Candidates Cannot Migrate to Unreserved Category After Availing Concession in TET/CTET: Bombay High Court. Bombay High Court Upholds Merit-Based Standards in Teacher Recruitment, Bars Reserved Category Candidates from Unreserved Migration After Concession in TET/CTET

Reserved Category Candidates – Candidates from reserved categories who availed a 5% concession in TET/CTET to meet the eligibility criteria of 60% m...

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Contract Law – Unilateral Mistake – Encashment of Bank Guarantee – Proportionality – Judicial Review – Equity – Relief Granted

The Supreme Court found the Appellant’s error to be apparent and self-evident, warranting equitable relief. (Para 16) BRO’s refusal to acknowledg...

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Right to Fair Compensation—State's Duty in Land Acquisition—Constitutional Protection under Article 300A. Compulsory Acquisition—Delay in Compensation—State and Municipal Corporation Directed to Expedite Proceedings and Pay Interim Compensation

Right to property under Article 300A includes fair compensation and a prompt acquisition process. State's failure to adhere to statutory timelines in...

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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...

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Interpretation of Devasthan Regulations and Imposition of Costs Quashed. High Court of Bombay at Goa Upholds Tribunal’s Interpretation of Devasthan Regulations but Sets Aside Arbitrary Costs Imposed on Petitioner

Interpretation of Article 40: The Court held that the Administrative Tribunal’s interpretation of Article 40 was sound and legally sustainable. Th...

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Quashing of Show Cause Notice issued by the Director General of Foreign Trade under the Foreign Trade (Development and Regulation) Act, 1992 – Applicability of Policy Circular and Doctrine of Res Judicata – Prospective and Retrospective Clarification of Foreign Trade Policy, 2004–2009

The High Court of Bombay quashed and set aside the Impugned SCN, holding that it was barred by the doctrine of res judicata and constituted an arbitra...

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High Court of Judicature at Bombay Directed Demolition of Unauthorized Construction by Respondent No. 2. Upholding the Rule of Law — Court Ordered Baramati Municipal Council to Act Against Illegal Construction

Constitution of India, 1950 — Article 226 — Writ Petition Maintainable — Civil Jurisdiction Not Barred — Unauthorized Construction — Demolit...

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Selection Process of Managing Directors — Challenge to Introduction of Minimum Marks Benchmark — Principle of Non-Arbitrariness Upheld

Constitution of India (COI) — Article 14 — Principle of Equality — Rules of Selection Process Cannot Be Changed Arbitrarily After Commencement �...