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High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.

The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...

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Supreme Court Upholds Consumer Commission's Compensation Award Against Builder for Delayed Possession in Housing Project. Builder's 'Endeavour' Clause Interpreted as Requiring Reasonable Efforts, and Contractual Compensation Rate Held Unfair Under Consumer Protection Act, 1986.

The dispute arose from a delayed housing project where the builder, NBCC (India) Limited, failed to hand over possession of a residential unit to the ...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Supreme Court Upholds Refund Order in Unfair Trade Practice Case, Denies Specific Performance. Forfeiture of Earnest Money Upheld Due to Buyer's Default Under Clause 10 of Plot Buyer's Agreement.

The appellant, Sudha Gupta, filed an appeal under Section 53T of the Competition Act, 2002 read with Section 55 of the repealed Monopolies and Restric...

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Supreme Court Adjudicates Appeal by Subsequent Purchasers Against Decree of Specific Performance of Agreement to Sell. High Court's Ruling That Original Vendees Were Entitled to Specific Performance Despite Contract Termination and Subsequent Sale Is Under Review.

These appeals before the Supreme Court arose from a common judgment of the High Court of Karnataka which allowed two appeals filed by the original ven...