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Supreme Court Dismisses Appeal of Chief Manager Convicted for Bank Fraud Involving Fake Transport Receipts and Invoices. Conviction under Sections 420, 468, 471 IPC and Prevention of Corruption Act Upheld Based on Documentary Evidence.

The Supreme Court dismissed the criminal appeal filed by Mayank N Shah, accused no.4, challenging his conviction and sentence for offences under Secti...

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Bombay High Court Dismisses Writ Petition Challenging GST Demand and Rejection of Revocation of Registration — Petitioner Failed to Prove Receipt of Goods and Payment to Supplier Under Section 16(2) of CGST Act, 2017. Input Tax Credit Denied as Burden of Proof Not Discharged.

The petitioner, a proprietorship firm engaged in exporting mobile handsets and registered under the CGST Act, 2017, filed applications for refund of I...

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Bombay High Court Quashes Show Cause Notices and Order in Cenvat Credit Case Due to Inordinate Delay. Recovery of Central Excise Duty for Periods 2007-2008 Barred by Limitation as Notices Issued After Unreasonable Delay of Over 13 Years.

The Petitioner, Godrej & Boyce Mfg. Co. Ltd., filed a writ petition before the Bombay High Court challenging five show cause notices issued between 20...

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Bombay High Court Allows Appeal in Cheque Dishonour Case, Sets Aside Acquittal. Presumption under Section 139 of Negotiable Instruments Act, 1881 not rebutted; failure to show loan in income tax returns does not invalidate legally enforceable debt.

The appellant, Pushpa Sanchalal Kothari, filed a criminal appeal under Section 378(4) of the Code of Criminal Procedure, 1973, challenging the acquitt...

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High Court of Karnataka Allows Writ Petition Quashing Enquiry Notice Under Section 64 of Karnataka Cooperative Societies Act, 1959 Due to Pending Re-Audit. Re-audit under Section 63 must be completed before initiating enquiry under Section 64; notice set aside as premature.

The petitioner, Bherya Primary Agriculture Credit Co-operative Society Ltd., filed a writ petition under Articles 226 and 227 of the Constitution of I...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Section 148 Notice for AY 2002-03 Set Aside as Assessing Officer Failed to Disclose Any New Information or Change of Opinion After Original Assessment Under Section 143(3).

The petitioner, M/s Bhavesh Developers, a firm engaged in the business of developing and constructing buildings, filed its return of income for Assess...

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Bombay High Court Allows Petition Seeking Development Rights Certificate for Recreation Ground Amenity Under Regulation 34 of DCR 1991. Owner entitled to TDR for construction upon developing and handing over reserved amenity free of cost.

The petitioners, Godrej & Boyce Manufacturing Co. Ltd. and another, filed a writ petition under Article 226 of the Constitution of India seeking a wri...

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Bombay High Court Allows Appeal by Depository in Share Rectification Case — CLB Direction Quashed as Without Jurisdiction. NSDL Cannot Be Directed to Issue Notices Regarding Title Disputes Under Section 111A of Companies Act, 1956.

The case involves an appeal by National Securities Depository Ltd. (NSDL) against an order of the Company Law Board (CLB) dated 23 November 2010. The ...

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Bombay High Court Quashes Customs Demand Against Ex-Director for Company Dues — No Personal Liability Without Statutory Provision. Section 142(1)(c)(ii) of Customs Act, 1962 does not authorise recovery from a former director who ceased to be associated with the company before the demand.

The petitioner, Purshottam Das Gupta, an 86-year-old senior citizen, was formerly a director of Sujata Verbatim Limited (later renamed PDG Infotech Li...