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High Court Quashes Penalty on Company Officials Under CGST Act Due to Lack of Personal Liability Evidence and Procedural Flaws. Petitioners Challenge Penalty Order for Fake Input Tax Credit Allegations

The petitioners, employees of M/s. Shemaroo Entertainment Limited, filed a writ petition challenging an order-in-original dated 1 February 2025 that i...

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Bombay High Court Allows Writ Petition Quashing Service Tax Levy on Irrigation Restoration Charges Paid to State Government. State's Collection of Charges for Water Diversion is a Sovereign Function, Not a Taxable Service Under Finance Act, 1994.

The petitioner, Rattan India Power Limited, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challeng...

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Bombay High Court Allows Impleadment and Sets Aside Ex-Parte Order in Service Charges Dispute. Applicant Company Held to be Necessary Party as Successor-in-Interest of Defendant Firm Under Order 1 Rule 10 CPC.

The petitioners, Tarun Keshrichand Shah and Priyalata Keshrichand Shah, filed a suit (Suit No. 6117 of 2007) against M/s. Kishore Engineering Co. (res...

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High Court of Karnataka Allows Writ Petition Against DRAT Order in SARFAESI Act Case — Appeal Under Section 18 Held Maintainable Despite Availability of Civil Suit. Statutory Remedy Under SARFAESI Act Cannot Be Ousted by Alternative Remedy of Civil Suit.

The petitioner, Trishul Developers, a partnership firm, had availed a loan from L & T Housing Finance Limited (respondent No.1). Upon default, the res...

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Bombay High Court Allows Appeal Against Setting Aside of Arbitral Award on Limitation Grounds. Court Holds That the Arbitrator's Finding on Limitation Was Not Perverse and Did Not Warrant Interference Under Section 34 of the Arbitration and Conciliation Act, 1996.

The appeal arises from an order of a learned Single Judge of the Bombay High Court setting aside an arbitral award under Section 34 of the Arbitration...

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Bombay High Court Allows Petition by TPAs Challenging TDS Notices Under Section 194J of Income Tax Act. Payments to Hospitals by TPAs for Health Insurance Claims Are Not Subject to TDS as They Are Not Fees for Professional or Technical Services.

The petitioners, Dedicated Health Care Services TPA (India) Pvt. Ltd. and others, are Third Party Administrators (TPAs) registered with the Insurance ...