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Supreme Court Upholds State Rules on Motor Vehicle Alteration Over Central Prototype Norms. Kerala Motor Vehicle Rules permit structural alterations with registering authority's approval, overriding Central Motor Vehicle Rules' restriction on deviation from prototype test.

The case involved a conflict of judicial opinion in the Kerala High Court regarding the permissibility of structural alterations to motor vehicles tha...

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Supreme Court Reviews Constitutional Validity of UGC Regulations Mandating NET/SLET as Minimum Qualification for Lecturer Appointments. Conflicting High Court Decisions on Whether Regulation is Prospective and Intra Vires UGC Act Addressed.

The case involved a batch of appeals before the Supreme Court challenging the constitutional validity of the University Grants Commission (Minimum Qua...

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Bombay High Court Allows Bank's Petition Against GST Attachment of Secured Assets Under SARFAESI Act. Priority of Secured Creditor Over Crown Debts Upheld Under Section 26E of SARFAESI Act and Section 31B of RDDB Act.

The petitioner, Indian Overseas Bank, a secured creditor, had extended credit facilities to Respondent No. 3, Savair Energy Limited. Upon default, the...

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Bombay High Court Dismisses Petition Challenging Modvat Credit Lapse Provisions in Finance Act, 1999. Retrospective Validation of Rules Causing Lapse of Accumulated Credit Upheld as Within Legislative Competence and Not Violative of Fundamental Rights.

The petitioner, Coral Cosmetics Limited, a company incorporated under the Companies Act, 1956 and registered as a Small Scale Industry, was engaged in...

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Bombay High Court Quashes Reassessment Notice in International Tax Case for Violation of Faceless Assessment Scheme. Jurisdictional Assessing Officer Lacks Authority to Issue Notice Under Section 148 Outside Faceless Mechanism Under Section 151A of Income Tax Act, 1961.

The petitioner, Abhin Anilkumar Shah, challenged a notice dated 31 March 2021 issued under Section 148A(b), an order dated 19 April 2024 under Section...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...