Search Results for "finance act 2021"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "finance act 2021"

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High Court

Gujarat High Court Allows Petitions Challenging Rejection of Declarations Under Direct Tax Vivad Se Vishwas Scheme, 2024 — Section 96 Permits Filing for Pending Appeals Without Prior Tax Payment. The Court held that the scheme's provisions override the requirement of prior payment, and the Department's rejection was invalid.

18 Feb 2026

The case involves a batch of writ petitions filed by Radha Madhav Eco-Industrial Park and other petitioners challenging the rejection of their declara...

High Court

Bombay High Court Hears Writ Petition by Receiver in Slum Rehabilitation Matter — Petition Concerns Slum Rehabilitation Authority and Private Developers Under Maharashtra Slum Areas Act, 1971; No Legal Holding Discernible from the Extracted Text.

23 Apr 2025

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High Court

Bombay High Court Quashes Audit Notice Under Section 65 of MGST Act for Cancelled Registrant — Audit Cannot Be Conducted After Registration Cancellation. The court held that Section 65 of the Maharashtra Goods and Services Tax Act, 2017 applies only to a registered person, and since the petitioner's registration was cancelled before the audit notice, the notice was without jurisdiction.

19 Nov 2024

The petitioner, Victoria Properties Private Limited, was engaged in rental and leasing services of commercial properties. It was issued a GST registra...

Supreme Court

"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

23 Oct 2024

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

High Court

Bombay High Court Quashes Reassessment Notice for Co-operative Bank Due to Lack of Failure to Disclose Material Facts — Reassessment Initiated Beyond Four Years Invalid Under Section 147 Proviso. The Court held that the Revenue's reasons for reopening were based on a mere change of opinion on the same disclosed facts, failing to satisfy the jurisdictional precondition of failure to disclose fully and truly all material facts.

26 Aug 2024

The Petitioner, The Saraswat Co-operative Bank Ltd., filed a Writ Petition challenging a reassessment notice dated 30 March 2021 issued under Section ...

High Court

Bombay High Court Allows Petitions Challenging Provisional Attachment Orders Under Section 110 of Customs Act, 1962 — Lack of Reasonable Belief and Non-Compliance with Procedural Safeguards. Attachment orders set aside as customs authorities failed to demonstrate reasonable belief that goods were liable to confiscation and did not follow mandatory procedure under Section 110(3) requiring notice within six months.

13 Mar 2024

The judgment pertains to three writ petitions filed by Chokshi Arvind Jewellers and Pallav Gold, challenging provisional attachment orders passed by t...

High Court

High Court Dismisses Writ Petition Challenging Recall of Credit Facilities and SARFAESI Notice — Alternative Remedy Available. Petitioner's challenge to recall of credit facilities and SARFAESI notice dismissed as not maintainable due to availability of alternative remedy under Section 17 of SARFAESI Act.

8 Aug 2022

The petitioner, M/s Nitesh Residency Hotels Pvt. Ltd., a heavy borrower, filed a writ petition under Articles 226 and 227 of the Constitution of India...

Supreme Court

Supreme Court Interprets Section 29A(h) of Insolvency and Bankruptcy Code, 2016 Regarding Guarantor Eligibility. The court held that a person who has executed an enforceable guarantee is not disqualified from submitting a resolution plan unless the guarantee has been invoked, as liability crystallizes upon invocation under the amended provisions.

18 Jan 2022

The Supreme Court was called upon to interpret Section 29A(h) of the Insolvency and Bankruptcy Code, 2016, as amended, concerning the eligibility of a...

High Court

Bombay High Court Quashes Summons Issued to Director Under Section 70 of CGST Act for Lack of Details and Non-Compliance with Guidelines. Summons must be issued only as a last resort and with proper reasons, not as a routine measure.

10 Jan 2022

The Petitioner, FSM Education Pvt. Ltd., a school of music engaged in teaching music to school children and registered under the Central Goods and Ser...

Tribunals

NCLAT Hears Appeal Against NCLT Order in Byju's Insolvency Case — NCLT Set Aside CoC Reconstitution and Reclassification of Creditor. Appeal Filed by Suspended Director and Promoter Under Section 61 of IBC Challenges Validity of NCLT Directions.

30 Nov -0001

The appeal was filed by Byju Raveendran, the suspended director and promoter of M/s Think and Learn Pvt. Ltd., under Section 61 of the Insolvency and ...

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