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High Court Quashes Show Cause Notice in GST Case on Assignment of Leasehold Rights - Assignment of Long-Term Leasehold Rights Held as Transfer of Immovable Property, Not Supply of Service Under Section 7 of Central Goods and Services Tax Act, 2017, Rendering GST Liability Inapplicable.

The dispute arose from a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, to the petitioner, a company that ...

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Supreme Court Allows Appeal in Execution Proceedings — Possessory Title Not Required for Restoration Under Order XXI Rules 98-100 CPC. High Court erred in ordering restoration of possession without determining whether respondent had any right to possession under Order XXI Rules 98-100 CPC.

The Supreme Court considered an appeal against the judgment of the Calcutta High Court which had allowed the appeal of the respondent (Lt. Col. Nahar ...

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Bombay High Court Dismisses Revenue's Appeal in Slump Sale Case. Transfer of IMFL Business as Going Concern Not Subject to Capital Gains Tax Under Income Tax Act, 1961.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT)...

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Supreme Court Upholds Vesting of Land in State for Violation of Scheduled Tribe Land Transfer Restrictions. Exchange of Land by Scheduled Tribe Member Without Prior Permission and in Disproportionate Value is Void Under U.P. Zamindari Abolition and Land Reforms Act, 1950.

The case involves an appeal by the Additional Commissioner, Revenue and others against the judgment of the Uttarakhand High Court which set aside orde...

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Bombay High Court Allows Second Appeal in Property Dispute, Restores Trial Court's Dismissal of Suit for Possession. Partition Deed of 1951 Held Not Proved, and Plaintiffs Failed to Establish Title and Possession Over Suit House.

The case involves a property dispute between two branches of the Lohi family. The plaintiffs, sons and daughter of late Sheshrao Lohi, filed a suit fo...

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Bombay High Court Dismisses Appeal Against Official Liquidator's Report Seeking Declaration of Sale as Null and Void in Company Liquidation. Transfer of Leasehold Rights by Company in Liquidation Without Court Sanction Held Invalid Under Section 536(2) of Companies Act, 1956.

The appeal arose from a judgment of the learned Company Judge allowing the Official Liquidator's report seeking a declaration that the sale of immovab...

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Agreement to Sell Not a Deemed Conveyance Without Transfer of Possession | Tenant’s Possession Not Sufficient | Supreme Court (2026 INSC 59)

The Supreme Court allowed the civil appeal filed by Vayyaeti Srinivasarao and set aside the judgment of the High Court, which had affirmed the Trial C...