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Bombay High Court Quashes GST Demand Against University for Violation of Natural Justice — Failure to Grant Personal Hearing Renders Order Illegal Under Section 74(1) of CGST Act, 2017. Circulars Mandating Personal Hearing Before Adverse Order Are Binding on Adjudicating Authority.

The University of Mumbai, established under the Bombay University Act, 1953 and later governed by the Maharashtra Public Universities Act, 2016, filed...

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Supreme Court Allows Appeals by Bar Bodies and Advocate, Holding Advocates Not Liable Under Consumer Protection Act. Legal Profession is Sui Generis and Excluded from Definition of 'Service' Under Consumer Protection Act, 1986/2019.

The Supreme Court considered a batch of appeals arising from an order of the National Consumer Disputes Redressal Commission (NCDRC) which held that c...

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High Court of Karnataka Allows Revision Petition in Maintenance Case — Reduces Monthly Maintenance from Rs.7,000 to Rs.5,000 for Minor Son. Family Court's Order Modified as Quantum of Maintenance Was Excessive Considering Father's Income and Other Liabilities.

The revision petition was filed by the husband/father challenging the order dated 21.07.2016 passed by the Family Court, Shivamogga in Crl.Misc.No.238...

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Karnataka High Court Dismisses Petitions Challenging Demolition of Unauthorized Structures by Municipal Corporation. Petitioners failed to establish legal right to encroached public property; demolition held valid under Karnataka Municipal Corporations Act, 1976.

The case involves two sets of writ petitions filed by individuals (Asif Pasha and others, and Nasir Khan and others) against the Commissioner of Mysor...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Case Regarding Exemption Under Section 4(3)(vii) of Income-tax Act, 1922. Receipt Held to be Business Income, Not Exempt as Casual or Non-Recurring Receipt, as it Arose from Services Rendered in the Course of Business.

The assessee firm, Ram Kumar Agarwalla and Brothers, carried on business as share brokers and paper merchants. Together with D, a chartered accountant...