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Gujarat High Court Quashes GST Demand on Assignment of Leasehold Rights as Not a Supply of Service. Transfer of leasehold interest in industrial plot by way of assignment deed is a transfer of immovable property and not a supply of service under Section 7(1)(a) of State Goods and Service Tax Act, 2017.

The petitioner, Luna Chemical Industries Private Ltd., was allotted an industrial plot by the Gujarat Industrial Development Corporation (GIDC) under ...

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Supreme Court Reinstates Conviction in Cheque Dishonour Case, Modifies Sentence to Fine. Presumption Under Section 139 NI Act Favours Complainant Unless Rebutted by Probable Defence – High Court’s Acquittal Overturned

Presumption of Legally Enforceable Debt (Sections 118 & 139 NI Act): The Supreme Court reiterated that once the complainant proves the cheque...

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High Court of Karnataka Dismisses Writ Petition Seeking Oath-Based Verification of Income Tax Demand. Petitioner's request for respondent to submit claim under oath rejected as not maintainable under Article 226 of Constitution of India.

The petitioner, Prof. P.N. Shetty, filed a writ petition under Article 226 read with Articles 14 and 300A of the Constitution of India, seeking direct...

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Supreme Court Upholds State Rules on Motor Vehicle Alteration Over Central Prototype Norms. Kerala Motor Vehicle Rules permit structural alterations with registering authority's approval, overriding Central Motor Vehicle Rules' restriction on deviation from prototype test.

The case involved a conflict of judicial opinion in the Kerala High Court regarding the permissibility of structural alterations to motor vehicles tha...

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Bombay High Court Quashes Competent Authority Order in MOFA Dispute — Failure to Provide Hearing Violates Natural Justice. Section 5A of MOFA Requires Notice and Opportunity of Hearing Before Directing Conveyance of Land to Society.

The petitioners, Mazda Construction Company, Maredia Enterprises, and Sultanabad CHS Ltd. (Proposed), challenged an order dated 11.04.2012 passed by t...

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Bombay High Court Dismisses Revision Against Executing Court's Order in Partition Execution — No Jurisdictional Error Found. Executing Court Cannot Go Behind Decree and Objections Under Order 21 Rule 90 CPC Must Be Raised Before Sale Confirmation.

The case arises from a partition suit (Partition Suit No.945 of 1968) filed by the heirs of Bachhusingh, who died intestate on 24-11-1964, concerning ...

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Bombay High Court Dismisses Revision Against Order Granting Unconditional Leave to Defend in Summary Suit for Recovery of Possession and Arrears of Rent. Tenant's Defence Raising Triable Issues Regarding Title and Attornment Entitles Tenant to Leave to Defend Under Order 37 CPC.

The present civil revision application was filed by the Indian Oil Corporation Ltd. (the original defendants) against the order dated 30-01-2013 passe...