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High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.

The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...

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Karnataka High Court Allows Land Owners’ Appeal, Remands Land Acquisition Reference for Fresh Consideration. Settlement Validity Must Be Examined Under KUDA Act and CPC, Prior Government Approval Necessary for Consent Award.

The appellants were owners of lands bearing Survey Nos.304/2A and 304/2B, measuring 11 acres 24 guntas, situated at Mahalbagayat, Vijayapura. The land...

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High Court of Karnataka Hears Writ Appeal Against Single Judge's Dismissal of Land Acquisition Challenge. The Division Bench considered whether the dismissal of the writ petition on grounds of delay and laches was justified under the Karnataka Industrial Areas Development Act, 1966.

The appeal arises from the dismissal of a writ petition that challenged land acquisition notifications issued under the Karnataka Industrial Areas Dev...

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Supreme Court Directs Comprehensive Measures to Tackle Uninsured Vehicles and Standardise Motor Insurance Policy Terms in Public Interest. Court Calls for Technology-Enabled Enforcement of Section 146 Motor Vehicles Act, 1988 and Mandates Consumer Awareness Initiatives

The Supreme Court addressed two substantial issues arising in a civil appeal filed by an insurance company: the widespread non-compliance with Section...

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Karnataka High Court Hears Writ Appeal on Pay Revision for Retired Employees of HMT; Single Judge had set aside government order and directed extension of 1997 pay scale revision benefits to retired employees from 1st January 1997.

The appeal arises from a judgment of a learned Single Judge who allowed a writ petition filed by retired employees of HMT, a sick Central Public Secto...

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Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

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Supreme Court Considers Whether Dearness Allowance is a Fundamental Right, Hears Appeals Against High Court Mandate to Pay Central Rates. High Court's declaration of Dearness Allowance under Article 21 and direction for parity with Central Government employees challenged by State.

The State of West Bengal filed appeals by special leave challenging the orders of the High Court at Calcutta dated 20th May 2022 and 22nd September 20...