Search Results for "Jurisdictional Objection"

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Search Results for "Jurisdictional Objection"

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High Court

Bombay High Court Holds It Lacks Jurisdiction to Decide Amendment Application in Suit Slated for Transfer Due to Loss of Pecuniary Jurisdiction. The Court cannot retain jurisdiction to decide an amendment application seeking to increase suit valuation after the Bombay City Civil Court (Amendment) Act, 2023 came into force, as the suit already falls within the enhanced pecuniary jurisdiction of the City Civil Court.

23 Feb 2024

The Bombay High Court was tasked with deciding whether it retains jurisdiction to entertain an application for amendment of plaint seeking to increase...

High Court

Bombay High Court Quashes GST Summons Issued by DGGI Ahmedabad to Petitioners in Maharashtra for Lack of Territorial Jurisdiction. Summons under Section 70 of the Central Goods and Services Tax Act, 2017 must be issued by an officer having jurisdiction over the place of business of the person summoned.

28 Mar 2024

The petitioners, Shantanu Sanjay Hundekari, Vikas Agarwal, Yogesh Agarwal, and Mamta Gupta, are residents of Maharashtra and their place of business i...

High Court

Bombay High Court Quashes Reassessment Notice for Non-Compliance with Time Limit and Approval Requirement under Income Tax Act, 1961. The order under Section 148A(d) and notice under Section 148 for AY 2018-19 were invalid as they were passed after three years from the end of the assessment year without approval of the Principal Chief Commissioner.

15 Feb 2023

The petitioner, Mrs. Chitra Supekar, a housewife, challenged the notice dated 20th March 2022 issued under Section 148A(b) of the Income Tax Act, 1961...

High Court

Bombay High Court Allows Writ Petition Challenging SVLDRS-3 Demand for Interest Component Under Sabka Vishwas Scheme. Interest paid under protest prior to show cause notice is part of tax dues under Section 124(2) of Finance Act, 2019.

13 Jan 2023

The Petitioner, National Centre for the Performing Arts, a public trust registered under the Societies Registration Act, 1860, and engaged in providin...

High Court

Bombay High Court Quashes Reassessment Notices Issued Beyond Time Limit Under Section 149 of Income Tax Act, 1961 — Notices Issued After Expiry of Six Years from End of Relevant Assessment Year Without Satisfying Conditions for Extended Period Held Invalid. The court held that the condition of income escaping assessment of Rs. 1 lakh or more for notice beyond six years was not satisfied, and the reasons recorded lacked tangible material.

8 Mar 2023

The judgment concerns five writ petitions filed by Jetair Pvt. Ltd. challenging notices dated 11 March 2021 issued under Section 148 of the Income Tax...

High Court

Bombay High Court Allows Writ Petitions Challenging GST Detention Orders for Lack of Proper Adjudication. Principles of Natural Justice Violated as Show Cause Notices Were Issued Without Considering Petitioner's Reply.

18 Jul 2023

The petitioner, M/s. Vinod Metal and M/s. Vinod Steel, proprietorship and HUF concerns of Vinodkumar Velraj Mehta, filed multiple writ petitions under...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure — Petitioner Had Disclosed All Material Facts in Return of Income. The court held that the reopening was based on a change of opinion and was invalid as the Assessing Officer did not form a reasonable belief of escapement of income.

7 Aug 2023

The petitioner, Astec LifeSciences Ltd., is engaged in the business of manufacturing and trading of agrochemicals and pharmaceutical intermediates. Wi...

High Court

Bombay High Court Dismisses Employer's Writ Petitions Challenging Minimum Wages Authority Orders — Petitioner Failed to Establish Jurisdictional Error or Violation of Natural Justice. The Court upheld the Authority's orders directing payment of minimum wages to contract labour under Section 20 of the Minimum Wages Act, 1948.

7 Nov 2023

The petitioner, A2Z Infraservices Ltd., filed four writ petitions (WP No. 972 of 2019, WP No. 973 of 2019, WP No. 974 of 2019, and WP No. 975 of 2019)...

High Court

Bombay High Court Dismisses Appeal Against Grant of Liberty to Withdraw Suit Under Order 23 Rule 1(3) CPC — Appeal Not Maintainable Under Section 13 of Commercial Courts Act, 2015. The order granting leave to withdraw with liberty to file fresh suit is not a 'judgment' under Section 13 of the Commercial Courts Act, 2015, and hence no appeal lies.

11 Mar 2022

The Appellant, Resilient Innovations Private Limited, filed an appeal under Section 13 of the Commercial Courts Act, 2015, challenging an order of the...

High Court

Bombay High Court Dismisses Appeal Against Arbitral Award in Stevedoring Contract Dispute — No Interference Under Section 37 of Arbitration Act. Court upholds award of damages for breach of contract and interest, finding no patent illegality or perversity in arbitrator's findings.

6 Sep 2022

The appeal arises from a judgment of a learned Single Judge of the Bombay High Court dismissing Arbitration Petition No. 18 of 2003 under Section 34 o...

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