Search Results for "Limitation Period"

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High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year ...

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High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...

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High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds

The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...

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Gujarat High Court Quashes GST Detention Order and Show Cause Notice Due to Procedural Violations -- Petitioner Successfully Challenges State Tax Officer's Order for Non-Compliance with Statutory Time Limits and Denial of Personal Hearing Under GST Act

The Gujarat High Court allowed a writ petition filed by Petitioner challenging an Order-in-Original and show cause notice issued by the State Tax Offi...

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Supreme Court Reverses High Court Order Permitting Counter-Claim in Property Dispute -- Counter-Claim After Issues Framed and Against Co-Defendant Held Not Maintainable Under CPC

The Supreme Court reversed the High Court of Gujarat's order that permitted defendant no. 2 to amend his written statement and file a counter-claim in...

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Supreme Court Sets Aside NCDRC Order : No Privity of Contract Between Parties, Respondent Not a ‘Consumer’ Under Consumer Protection Act, 1986. Court Holds No Tripartite Agreement Proven, Respondent Not Entitled to Compensation Under Consumer Protection Act, 1986

Privity of Contract Essential for Consumer Status: The Court reiterated that for a person to qualify as a ‘consumer’ under the CPA, t...

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Arbitration Award Upheld on Waste Collection Contract Dispute. High Court Upholds Arbitral Award on Price Escalation, Waste Segregation, and Jurisdiction in Municipal Waste Management Contract

Arbitration Jurisdiction – The High Court held that the arbitration clause in the original contract covered the Ghansoli Area, which was later merg...

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Limitation Act, 1963 – Article 113 – Right to sue accrued when the default in payments occurred – Declaration as a defaulter does not extend limitation period – Suit for recovery of membership dues held time-barred.

a. Cause of action arose when the default in payment occurred, not when the respondents were declared defaulters.b. Suit filed beyond three years from...