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High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...

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Court Upholds Tax Collection Obligation on Mysore Sales Under Section 206C. Excise Contractors Deemed "Buyers" in Karnataka Liquor Vending Case, Appeal Dismissed

The application of Section 206C of the Income Tax Act, 1961, regarding tax collection at source on the sale of alcoholic liquor, particularly focusing...

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Supreme Court Upholds Ban on Apartmentalisation in Chandigarh Residential Plots to Preserve City's Original Character. Fragmentation of single dwelling units into multiple apartments violates Rule 16 of Chandigarh Estate Rules, 2007 and the Chandigarh Master Plan 2031.

The case involves a Public Interest Litigation filed by the Chandigarh Citizens Forum (appellants) against the Chandigarh Administration and others, s...

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Bombay High Court Allows Writ Petition of Tendu Leaves Contractors Association for Exemption from TCS under Section 206C(1A) of Income Tax Act, 1961. Contractors engaged in trading of forest produce are not liable to tax collection at source as they are not 'buyers' under the provision.

The petitioner, Gondia Beedi Leaves Contractors Association, representing contractors of Tendu leaves (a forest produce), filed a writ petition before...

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High Court of Karnataka Dismisses Petitions Challenging Land Tribunal Order in Land Reforms Act Case — Upholds Grant of Occupancy Rights to Tenants Based on Consistent Evidence of Cultivation.

The case involves two writ petitions filed by the petitioners (Yusuff Ali Khan and others) challenging the order dated 30.11.2007 passed by the Land T...

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Bombay High Court Dismisses Arbitration Petition for Lack of Jurisdiction in Hotel Agreement Termination Dispute. Court holds that no part of cause of action arose within its territorial jurisdiction under Section 9 of the Arbitration and Conciliation Act, 1996.

The petitioner, Rockwood Hotels & Resorts Limited, a company with its registered office in Mumbai, filed a petition under Section 9 of the Arbitration...