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Bombay High Court Allows Refund Appeals in GST Case Despite Limitation Bar — Deficiency Memo Not Issued. Rule 92 of CGST Rules, 2017 Mandates Issuance of Deficiency Memo and Opportunity of Hearing Before Rejecting Refund Application; Appellate Authority Must Consider Limitation Issue on Merits.

The petitioner, K Line India Pvt. Ltd., a company providing shipping services, filed refund applications for IGST paid on zero-rated supplies to SEZ u...

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Bombay High Court Quashes Criminal Proceedings Against Directors for Alleged Failure to Furnish Information in Auditor's Report Under Section 217(5) of Companies Act, 1956 — Inordinate Delay of 5-7 Years in Issuing Show Cause Notice Held Unreasonable and an Abuse of Process.

The petitioners, who were directors of M/s Timblo Private Limited, filed a criminal writ petition under Article 226 of the Constitution read with Sect...

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Gujarat High Court Dismisses Condonation of Delay Application in Second Appeal Due to Unexplained Inordinate Delay of 1131 Days. Limitation Act, 1963 Section 5 Requires Sufficient Cause for Delay Beyond Control.

The present case involves a Civil Application under Section 5 of the Limitation Act, 1963, filed in a pending Second Appeal before the Gujarat High Co...

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Gujarat High Court Dismisses State's Delay Condonation Application in Land Acquisition Appeals Due to Unexplained Delay of Over 1000 Days. Court holds that mere administrative procedures do not constitute sufficient cause for condonation of delay under Section 5 of the Limitation Act, 1963.

The State of Gujarat filed three Civil Applications under Section 5 of the Limitation Act, 1963, seeking condonation of delay in filing Letters Patent...

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Supreme Court Upholds NCLAT Decision on Mandatory 75% Voting Share for Resolution Plan Approval Under I&B Code. Financial Creditors' Rejection of Resolution Plan for Kamineni Steel & Power India Pvt. Ltd. and Innoventive Industries Ltd. Leads to Liquidation as Plan Did Not Garner Required Majority.

The Supreme Court of India heard appeals arising from a common judgment of the National Company Law Appellate Tribunal (NCLAT) dated 6 September 2018,...

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Bombay High Court Allows Default Bail to Accused in Murder Case Due to Non-Completion of Investigation Within 90 Days. Right to Default Bail Under Section 167(2) CrPC Not Defeated by Subsequent Filing of Charge Sheet.

The petitioners, Dattatraya Ankush Pathade and Sonali Satish Wakade, were arrested in connection with Crime No.416 of 2020 registered at Shrigonda Pol...

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Karnataka High Court Decides Regular First Appeal Arising from Dismissal of Suit for Declaration of Property Ownership. Property Originally Allotted to a Swamiji Under Mysore Government Scheme and Later Subject to Litigation Over Inheritance and Alleged Fraud.

The appeal arose from the dismissal of a suit for declaration of ownership of immovable property situated in Bangalore. The original plaintiff, C.R. H...