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Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders for Violation of Natural Justice. Orders set aside as show cause notices and assessment orders were uploaded on GST portal without proper communication to petitioners, violating principles of natural justice.

The Bombay High Court disposed of a batch of writ petitions challenging assessment orders passed under the Central Goods and Services Tax Act, 2017 (C...

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Bombay High Court Dismisses Election Petition for Non-Compliance with Section 81(3) and Section 83 of the Representation of the People Act, 1951 — Petition Lacked Material Facts and Proper Verification.

The petitioner, Sambhaji Laxmanrao Pawar, filed an election petition under the Representation of the People Act, 1951, challenging the election of Res...

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Bombay High Court Dismisses Challenge to Re-testing of Narcotic Samples in NDPS Case. Court Holds That Sending Reserved Sample to CFSL Does Not Prejudice Accused's Right to Fair Trial Under NDPS Act.

The applicant, Michael Onyeka Jude, challenged an order dated 10.07.2023 passed by the learned Special Judge for NDPS at Mumbai, which allowed the app...

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Bombay High Court Quashes Reassessment Notice Against Charitable Trust for Lack of Fresh Material. Reopening Beyond Four Years Invalid as No Failure to Disclose Material Facts Under Section 147 of Income Tax Act, 1961.

The petitioner, Framji Dinshaw Petit Parsee Sanatorium, is a public charitable trust registered under section 12A of the Income Tax Act, 1961. For the...

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Supreme Court Dismisses Appeal of NBFC in Income Tax Dispute on Set-off of Speculation Loss. Principal Business Determined by Actual Activities, Not Registration; Amendment to Explanation to Section 73 Held Prospective.

The appeal arose from a judgment of the Calcutta High Court in an appeal under Section 260A of the Income Tax Act, 1961, concerning the assessment yea...

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Bombay High Court Upholds Termination of Employee in Education Service Dispute Due to Irregular Promotion. Promotion to Office Superintendent Found Invalid Under Maharashtra Universities Act, 1994.

The petitioner, Rajendra Waman Rajemane, was appointed as a Junior Clerk in June 1992 at Kiraksal High School, run by respondent No.1, Phaltan Educati...

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Madras High Court Allows Assessee's Appeal in Income Tax Case — Unabsorbed Depreciation Set-off Against Section 69 Addition Upheld. Addition of Unaccounted Stock Treated as Business Income Under Section 32(2) of Income-Tax Act, 1961.

The case involves an appeal by M/s.Sivasakthi Threads (assessee) against the order of the Income-Tax Appellate Tribunal which upheld the rejection of ...