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High Court

High Court of Karnataka Quashes Show-Cause Notice Under Section 74 of CGST Act for Lack of Jurisdiction — DGGI Officer Not Authorized as Proper Officer. The court held that only officers specifically authorized by the Commissioner can issue notices under Section 74 of the Central Goods and Services Tax Act, 2017, and the DGGI officer lacked such authorization.

16 Jul 2025

The petitioner, M/s NCS Pearson Inc., a Minnesota-based corporation, filed a writ petition under Articles 226 and 227 of the Constitution of India bef...

High Court

High Court of Karnataka Considers Batch of Writ Petitions Challenging BBMP Notices — Petitioners Claim Ownership and Possession of Residential Plots Formed by REMCO (BHEL) Co-operative Housing Society. Notices Issued Under Unspecified Provisions of Municipal Law Are Sought to Be Quashed by Petitioners Relying on Title Documents.

4 Jan 2024

The High Court of Karnataka heard a batch of eight writ petitions filed under Articles 226 and 227 of the Constitution of India. The petitioners in al...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Unsigned Notice Invalid and Proceedings Barred by Limitation. The court held that an unsigned notice under Section 148 is not a valid notice and cannot initiate reassessment proceedings beyond the limitation period under Section 149(1)(b).

9 Jan 2023

The petitioner, Prakash Krishnavtar Bhardwaj, a non-resident Indian residing in Dubai, UAE, filed a writ petition under Article 226 of the Constitutio...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on Last Day of Extended TOLA Period Invalid Due to No Surviving Time.

3 Mar 2026

The petitioner, Kavita Murarilal Kedia, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated 30...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2014-2015 — Notice Issued Beyond Surviving Time Under TOLA Held Invalid. The court applied the principle of 'surviving time' from Union of India v. Rajeev Bansal to determine that the notice dated 30.07.2022 was time-barred as the period between the original TOLA notice and 30.06.2021 was less than the time required for compliance.

3 Mar 2026

The petitioner, Ashokbhai Nanubhai Patel, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated ...

High Court

High Court of Gujarat Quashes Reassessment Notice Under Section 148 for Being Issued Beyond Surviving Time Limit. Notice for Assessment Year 2016-17 Held Invalid as Time-Barred Under Supreme Court Precedents in Ashish Agarwal and Rajeev Bansal.

3 Mar 2026

The petitioner, an assessee, filed a writ petition under Article 226 of the Constitution before the High Court of Gujarat challenging a reassessment n...

High Court

High Court of Judicature at Bombay, Aurangabad Bench, Hears Challenge to Disqualification Show Cause Notices Under Maharashtra Municipal Council Act. The court examined allegations of natural justice violation and constitutional autonomy of local bodies, but final decision is not available in the provided excerpt.

31 Oct 2018

The petitioners, nine municipal councillors and the vice president of Beed Municipal Council, filed a writ petition before the Aurangabad Bench of the...

High Court

Bombay High Court Quashes Show Cause Notice in Customs Duty Demand Case Due to Inordinate Delay — 9-Year Delay in Adjudication Violates Principles of Natural Justice and Is Oppressive Under Customs Act, 1962.

24 Nov 2022

The petitioner, Eastern Agencies Aromatics (P) Ltd., a company registered under the Companies Act, 1956, filed a writ petition challenging a Show Caus...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time Between Issuance and 30.06.2021.

20 Mar 2026

The petitioner, Hansaben Hasmukhbhai Gadhiya, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice da...

High Court

High Court of Karnataka Quashes No-Confidence Motion Against Gram Panchayat President and Vice-President for Non-Compliance with Mandatory Notice Period Under Section 49(2) of Karnataka Gram Swaraj and Panchayat Raj Act, 1993. The court held that the requirement of 15 days' notice is mandatory and failure to comply renders the motion invalid.

21 Feb 2025

The petitioners, Smt. Geetha (President) and Sri Basanagouda (Vice-President) of Hiregonnagar Gram Panchayat, along with other members, filed a writ p...

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