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High Court of Karnataka Dismisses Appeal Against Revocation of Probate in Succession Case — Failure to Implead All Heirs Renders Probate Voidable Under Section 263 of Indian Succession Act, 1925.

The appellant, H Srinivas Rao, filed a Miscellaneous First Appeal under Section 384 of the Indian Succession Act, 1925, challenging the order dated 15...

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Supreme Court Allows Appeal in Partition Suit Based on Daughter's Inheritance Rights Under Pre-1956 Hindu Law. Property Deemed Self-Acquired, Daughter Inherits by Succession, Not Survivorship, Under Mitakshara Principles, Leading to Partition Decree for Appellants.

The dispute arose from a partition suit filed by Thangammal, claiming a 1/5th share in properties originally owned by Marappa Gounder. The suit was di...

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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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Supreme Court Allows State's Appeal in Sales Tax Reimbursement Case — Coal and Coke Held Not Same Goods Under Section 15(b) of Central Sales Tax Act, 1956. Reimbursement of State Tax on Coal Not Available When Inter-State Sale Is of Coke, Despite Both Being Declared Goods Under Section 14.

The State of Jharkhand and its officers appealed against a High Court judgment directing them to reimburse the respondent, M/s. Akash Coke Industries ...

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Bombay High Court Directs Assessment of VAT Refund Claims for Three Proprietary Concerns Under Section 48(6) of MVAT Act, 2002. Court Orders Finalization of Assessment for 2007-08 Within Three Months to Enable Set Off or Refund of Excess Input Tax Credit.

The petitioners, three proprietary concerns, filed writ petitions before the Bombay High Court at Nagpur Bench seeking a direction to the respondents ...

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Bombay High Court Dismisses Petition Challenging Retrospective Amendment to Sales Tax Incentive Scheme. Retrospective Operation of Section 41B of Bombay Sales Tax Act and Rule 31AA Upheld as Valid and Not Violative of Vested Rights.

The petitioners, M/s. Prasad Power Control Pvt. Limited and its director, challenged the constitutional validity of Section 41B of the Bombay Sales Ta...