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Writ Petition challenging Show Cause Notice for input tax credit reversal due to non-electronic filing of Form GST ITC-02 caused by GST portal functionality issues.

The Bombay High Court quashed the show cause notice issued to Tikona Infinet Private Limited, which alleged wrongful availing of ITC due to non-electr...

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Demand for Tax Dues Prior to Acquisition Quashed Under IBC Provisions. Bombay High Court rules that tax dues from before the acquisition of a company under the Insolvency and Bankruptcy Code (IBC) cannot be recovered from the buyer of the assets during liquidation proceedings.

The petitioner, sought to quash demand notices issued by the Gram Panchayat, Gowari, seeking recovery of outstanding tax dues pertaining to the period...

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High Court Rules on Unlawful Subletting: Transfer of Tenancy Disguised as Business Sale Invalid. Court highlights the misuse of tenancy rights and emphasizes protection of landlords under Bombay Rent Act.

The Bombay High Court ruled in favor of the petitioner, legal heirs, in a long-standing eviction dispute regarding unlawful subletting of commercial p...

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Refund of Stamp Duty Granted: Application Found Within Time Limit as per Section 48(1) of Maharashtra Stamp Act. Court allows refund of stamp duty under Maharashtra Stamp Act as application falls within prescribed time limit under Section 48(1) and amended proviso of Mah.5 of 2010.

The petitioner challenged the rejection of his refund application for stamp duty paid on an Agreement to Sale, which was canceled due to disputes and ...

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Supreme Court Overturns Judgments in Land Sale Dispute, Citing Fraudulent Agreement. "High Court and Lower Courts' Concurrent Findings on Sale Agreement Deemed Perverse."

The Supreme Court set aside the judgments of the High Court of Punjab and Haryana and the lower courts, finding that the land sale agreement in questi...

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Amendment in Specific Performance Suit Allowed by Bombay High Court. Rejection of Amendment Reversed by High Court to Prevent Multiplicity of Proceedings and Include Subsequent Developments

The Bombay High Court, in its judgment dated 1 July 2024, allowed the petitioner’s application for amendment in a suit for specific performance. The...

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Supreme Court Upholds Stamp Duty and Registration Requirements for Sale Agreements. Clarity on Stamp Duty Liability for Agreements Preceding Sale Deeds.

The Supreme Court of India reaffirmed the obligation to pay appropriate stamp duty on sale agreements preceding registered sale deeds. The Court rule...

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Dispute Over Property Conveyance and Lease Agreement. The court addresses the long-standing legal battle regarding the execution of conveyance and the fraudulent lease deeds involving property developers and trustees under MOFA obligations.

This case involves a dispute over the execution of a conveyance deed for a co-operative housing society (Plaintiff) under the Maharashtra Ownership of...

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Supreme Court Dismisses Writ Petition Filed After Decades on Grounds of Delay, Laches, and Suppression of Facts. The petitioners' long delay and withholding of key facts led to the dismissal of claims over land requisitioned by the Ministry of Defence and acquired by HMT Ltd.

The Supreme Court of India allowed the appeal by HMT Ltd., dismissing the writ petition filed by the heirs of Putta Narasamma after several decades. T...

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High Court Dismisses Directors' Plea to Quash Food Adulteration Case. Delay in Filing Complaint and Loss of Right to Sample Reanalysis Does Not Invalidate Prosecution.

  Sections Discussed: Prevention of Food Adulteration Act, 1954: Sections 2(ia), 2(ia)(m), 7(1), 13(2), 16, and 17 Code of Criminal Procedure ...