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Supreme Court Dismisses Revenue's Appeal in Tax Assessment Case Due to Invalid Service of Assessment Orders. Recovery Proceedings Under Revenue Recovery Act, 1864 Quashed as Assessment Orders for 2009-10 and 2010-11 Were Not Served as Per Rule 64 of Telangana VAT Rules, Making Enforcement Unlawful.

The dispute involved a tax assessment and recovery case between the revenue authorities and an assessee company. The revenue had issued assessment ord...

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Supreme Court Dismisses Revenue's Appeals in Karnataka VAT Act Cases on Input Tax Credit Claims. Court Interprets Section 70 to Hold Purchasing Dealers Discharged Burden of Proof Through Genuine Invoices and Payments, Entitling Them to ITC Despite Seller Defaults.

The dispute involved appeals by the State of Karnataka (revenue) against High Court judgments that dismissed revision applications and allowed Input T...

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Supreme Court Allows Appellant in Mining Auction Dispute Due to Arbitrary Forfeiture of Earnest Money. Writ Jurisdiction Exercised Under Article 226 of the Constitution as Government Action Was Unreasonable and Facts Were Undisputed, Directing Refund of Forfeited Amount.

The dispute arose from a mining auction conducted by the Directorate of Mining, Industries and Commerce Department, Chandigarh, Punjab. The appellant,...

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Supreme Court Allows Tenant's Appeal in Uttar Pradesh Rent Act Case by Reversing Eviction Decree. Tenant Entitled to Protection Under Section 20(4) Despite Claiming Lower Rent Rate as Deposit of Arrears as Demanded Before First Date of Hearing Was Unconditional.

The Supreme Court heard an appeal by a tenant against an eviction decree. The appellant was a tenant against whom a suit for recovery of arrears of re...