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High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.

The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...

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Bombay High Court Upholds Penalty Under Section 271(1)(c) for Concealment of Income in Land Sale Transaction. Assessee failed to disclose receipt of advance sale consideration in return, leading to penalty for concealment.

The appellant-assessee, along with four others, executed an agreement for sale of a plot of land at Vasai on 07.12.2004 for a total consideration of R...

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High Court of Karnataka Allows Writ Petition of Subsequent Purchaser in SC/ST Land Transfer Case — Deputy Commissioner's Order Quashed. Sale of Granted Land After Expiry of 15-Year Non-Alienation Period Held Valid Under Section 4(2) of Karnataka SC/ST (Prohibition of Transfer of Certain Lands) Act, 1978.

The petitioner, Smt. R. Sarojini Devi, a subsequent purchaser of land, challenged the order of the Special Deputy Commissioner, Bengaluru District, da...

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Madras High Court Considers Plaintiff’s Suit for Declaration of Title and Compensation for Land Acquired for Chennai Metro Rail. Suit Filed Under CPC Order VII Rule 1 and Madras High Court Original Side Rules Seeks Compensation for Grama Natham Land in Saligramam Village.

The plaintiff, D. Shankar, instituted Civil Suit No. 725 of 2018 before the Madras High Court seeking a declaration of ownership over three parcels of...

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Bombay High Court Dismisses Revision in Res Judicata Case — Suit Not Barred as Earlier Suit Was Withdrawn Without Liberty to File Fresh Suit. Order VII Rule 11(d) CPC Application Rejected as Earlier Suit Was Not Decided on Merits.

The revision application arose from an order of the 7th Joint Civil Judge, Senior Division, Nagpur, rejecting the defendant's application under Order ...

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High Court of Judicature at Madras Hears Appeal Suit Challenging Partition Decree. Trial Court Ordered Partition of Suit Properties into 25 Equal Shares with 19/25 Share to Plaintiffs.

The appeal arises from the decree of the Additional District Judge, Chengalpattu, in O.S.No.243 of 2005, whereby the trial court ordered partition of ...

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Bombay High Court Considers Interim Injunction Application in 'AirTel' Trademark Dispute Between Telecom and Liquor Companies. Plaintiffs Allege Passing Off and Copyright Infringement Against Defendants Using Identical Mark on Alcoholic Beverages.

The plaintiffs, a leading telecommunications company providing mobile services under the brand 'AirTel', filed a suit against the defendants, a liquor...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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CIVIL APPEAL NO. 7370 OF 2026

The present Civil Appeal arises from a suit for declaration of ownership of agricultural properties based on a Will dated 20.04.2018, allegedly execut...