Search Results for "Suo Moto Revision"

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High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

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Supreme Court Allows AERA's Appeal Against TDSAT Orders Under Section 31 of AERA Act — Tariff Determination Held to Be Regulatory, Not Adjudicatory, Function. Regulatory Authority Can Challenge Appellate Tribunal's Decisions on Questions of Law.

The Supreme Court of India addressed a preliminary objection regarding the maintainability of appeals filed by the Airports Economic Regulatory Author...

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High Court of Karnataka Quashes Orders in Temple Land Dispute for Violation of Natural Justice. Failure to Implead Legal Heirs of Deceased Parties Leads to Remand for Fresh Disposal Under Articles 226 and 227 of the Constitution of India.

The case involves two writ petitions filed under Articles 226 and 227 of the Constitution of India challenging orders passed by the Commissioner of Hi...

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Bombay High Court Considers Administrator’s Report for Recovery of Diverted Estate Assets in Testamentary Suit. Court Appointed Administrator Seeks Directions Against Defendant for Unauthorized Diversion of Deceased’s Funds to Various Entities.

The matter concerned the administration of the estate of Purvez Burjor Dalal, who died in Mumbai on 7 December 2011. A testamentary suit was institute...

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High Court of Karnataka Dismisses Revision Petitions in KVAT Act Case — Joint Commissioner Had Jurisdiction to Invoke Suo Moto Revision Under Section 63-A. Purchases from Composition Dealers Not Deductible from Contract Receipts for Taxable Turnover.

The case involves revision petitions filed by M/S JMC Projects (India) Ltd. against the State of Karnataka under Section 65(1) of the Karnataka Value ...

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Bombay High Court Dismisses Appeal of Competing Kerosene Dealer for Lack of Locus Standi. Mere Competitor Not a Person Aggrieved Under Articles 226 and 227 of the Constitution of India.

The appellant, Rajendra Agrawal, a semi-wholesale kerosene dealer in Murtizapur, filed a Letters Patent Appeal against the order of a Single Judge dis...

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Bombay High Court Allows Writ Petition Quashing Notice Under Section 17(2) of Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 for Violation of Natural Justice. Notice Issued Without Opportunity of Hearing to Land Holder Declared Surplus by SLDT.

The petitioner, Tukaram s/o Dajiba Harkal, a resident of Renakhali, Taluka Pathri, District Parbhani, was the original land holder in proceedings unde...