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Bombay High Court Quashes GST Provisional Attachment Order for Violation of Natural Justice. Attachment of Bank Accounts and Property Without Prior Hearing Held Invalid Under Section 79(1)(c) of CGST Act, 2017.

The petitioner, Navin Vishwanathan, proprietor of M/s. Oriental Facility, filed a writ petition under Articles 226 and 300A of the Constitution of Ind...

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High Court of Karnataka Dismisses Petitioners' Challenge to Land Acquisition for Road Widening Due to Delay and Laches. Acquisition Notification Under Section 4(1) of Land Acquisition Act, 1894 Upheld as Valid and for Public Purpose.

The case involves a batch of writ petitions filed by shop owners and residents of Byadagi town, Haveri district, challenging the land acquisition proc...

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Supreme Court Upholds Dismissal of Assessee's Appeals for Non-Payment of Tax; Holds Extension of Assam Sales Tax Act to Shillong Administered Area Valid. Requirement of Payment of Tax Before Appeal Under Section 30 of Assam Sales Tax Act, 1947 Upheld, No Power to Accept Security in Lieu of Cash.

The dispute arose out of assessment orders and penalties imposed under the Assam Sales Tax Act, 1947 on the appellant for various periods, all of whic...

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Bombay High Court Allows Writ Petition Against Rejection of KVSS Declaration — Post-Manufacturing Expenses Dispute. The court held that an appeal is pending until the order is communicated to the party, and thus the declaration under Section 95 of the Finance (No.2) Act, 1998 was validly filed.

The petitioner, M/s. Pepsico India Holdings Ltd., a company engaged in manufacturing aerated water, soft drinks, and fruit-pulp based drinks, was issu...

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Supreme Court Issues Notice to Advocate-on-Record and Senior Advocate for Suppression of Facts in Criminal Appeal. Court Considers Need for Code of Conduct for Advocates-on-Record and Reconsideration of Indira Jaising Decisions.

The Supreme Court was hearing a criminal appeal arising from a Special Leave Petition filed by a convict who had been sentenced to 30 years imprisonme...