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High Court Quashes GST Appellate Order Against Indian Oil Corporation for Violation of Natural Justice — Pre-deposit Requirement Set Aside. Failure to Provide Personal Hearing and Reasoned Order Renders Appellate Order Unsustainable Under Section 107(11) of CGST Act, 2017.

The petitioner, M/s Indian Oil Corporation Ltd., a public sector undertaking engaged in storage and supply of petroleum products, filed a writ petitio...

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High Court of Karnataka Dismisses Writ Appeal Challenging Election Notification for Co-operative Society Elections. Appellant's challenge to election notification under Section 39A of Karnataka Co-operative Societies Act, 1959 fails as court finds no violation of statutory provisions or rules.

The appellant, Sri Santosh Kumar T.C., President/Delegate of Shri Thyluramadevi Poultry Farmers Co-op Society Ltd., filed a writ appeal challenging th...

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High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

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High Court of Bombay at Goa Allows Customs Appeals in Gold Smuggling Case Due to Lack of Evidence and Procedural Violations. Confiscation of Gold and Imposition of Penalties Set Aside for Failure to Prove Smuggling Beyond Reasonable Doubt.

The case involves five appeals filed by Ciabro Alemao (through legal representatives), Joaquim Alemao, Churchill Alemao, Anthony John Rodrigues, and S...

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High Court of Karnataka Allows Student Migration on Medical Grounds Despite DCI's Refusal - Cervical Spondylitis Held as Compassionate Ground Under BDS Course Regulations, 2007

The case involves an intra-court appeal by the Dental Council of India (DCI) against a Single Judge order allowing the migration of a BDS student (res...

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High Court of Karnataka Dismisses DCI Appeal, Allows BDS Student Migration on Medical Grounds. Cervical Spondylitis Held to Be a Valid Compassionate Ground Under BDS Course Regulations, 2007.

The case involves an intra-court appeal by the Dental Council of India (DCI) against a Single Judge's order allowing the migration of a BDS student (r...

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KAHC010822332025_1

The Division Bench of the High Court of Karnataka heard two intra-court writ appeals filed by M/s MP24 Construction Company, the lead member of a cons...

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...