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High Court Dismisses Commercial Appeal in Lease Dispute, Upholding Decree for Arrears and Charges. The lessee's claim for termination and damages was rejected as the lease agreement remained valid until vacation, and no rent waiver was agreed during COVID-19 lockdown under the leave and licence agreement.

The dispute arose from a leave and licence agreement dated 21.10.2019 between Sure Waves Media Tech Private Limited (lessee) and Mr. Fathiraj (lessor,...

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Supreme Court Facilitates Settlement in Consumer Dispute Involving Flat Buyers, Builder, and Bank Under Consumer Protection Act. Court Records Amicable Resolution Terms Including Waiver of Charges, Interest Discounts, and Payment Adjustments, Directing Compliance with Timelines.

The Supreme Court dealt with appeals under Section 23 of the Consumer Protection Act, 1986, against a common judgment of the National Consumer Dispute...

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Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.

The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...

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Supreme Court Allows Appeal in Recovery Suit — Holds That High Court Erred in Dismissing Suit on Grounds Not Raised in Pleadings and Without Considering Documentary Evidence. The Court restored the decree for recovery of Rs.96,41,765.31 with interest at 15% per annum from the date of suit till payment.

The appellant, M/s Star Paper Mills Limited, filed a suit for recovery of Rs.96,41,765.31 against the respondents, M/s Beharilal Madanlal Jaipuria Ltd...

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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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Bombay High Court Dismisses Revenue's Appeal in Central Excise Case on Unjust Enrichment. Bar of Unjust Enrichment Not Applicable to Provisional Assessment Cases Prior to Amendment of Rule 9B of Central Excise Rules, 1944.

The appeal was filed by the Commissioner of Central Excise, Mumbai-III Commissionerate, against the judgment of the Customs, Excise and Service Tax Ap...

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Bombay High Court Quashes Tender Award in Municipal Contract Case for Violation of Tender Conditions and Lack of Transparency. The Court held that the Corporation's decision to award the contract to a technically disqualified bidder was arbitrary and unsustainable.

The case involves a writ petition filed by Kirloskar Brothers Limited (Maharashtra Electro-mech Joint Venture) challenging the tender process conducte...