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"High Court Allows SVLDR Scheme Benefit Despite Higher Tax Quantification Declared Out of Abundant Caution" "Admitted Tax Liability Before Cut-Off Date Upholds Eligibility for Settlement Scheme, Emphasizing the Objective of Reducing Litigation"

This petition raises the issue of eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) in cases where tax liability w...

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GST Audit Permissible for Period When Registration Was Active, Even If Cancelled Later. "Registered or Deregistered, Compliance Obligation Under SGST Act Persists."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 (SGST Act) Section 2(13) - Definition of "audit." Section 2(94) - Def...

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Disciplinary Proceedings After Retirement: Void Jurisdiction. Legal fiction of continuation in service does not apply when disciplinary proceedings are initiated post-retirement.

This case examines the jurisdiction to initiate disciplinary proceedings after an officer’s superannuation. The Supreme Court ruled that such procee...

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"Faceless Tax Assessments: Bombay High Court Quashes Order Violating Natural Justice" Ensuring procedural compliance under Section 144B of the Income Tax Act.

The legality of an income tax assessment order passed in violation of Section 144B of the Income Tax Act, 1961. The Bombay High Court held the order t...

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Joining a Member of a Housing Society as a Party in Unauthorized Construction Dispute. A cooperative society member has a locus standi to challenge unauthorized construction by another member if it impacts common rights.

The Bombay High Court allowed the impleadment of a cooperative housing society member as a defendant in a suit challenging unauthorized construction b...

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Bombay High Court Dismisses Apollo Tyres' Writ Petition Against GST Show Cause Notice. The Court emphasizes the need to exhaust statutory remedies before invoking writ jurisdiction under Article 226.

1. Background of the Case Petitioner: Apollo Tyres Limited. Respondents: Union of India and GST authorities. Issue: Challenge to a show cause not...

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"Bombay High Court Dismisses B.V. Jewels' Plea, Upholds Interest Demand on Customs Liability" "Customs Act’s interest provisions reaffirmed; liabilities clarified."

Acts and Sections Discussed: Customs Act, 1962: Section 18(3): Interest on final/re-assessment orders. Section 28: Recovery of duties not levie...

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Non-Executive Woman Director Quits “Willful Defaulter” Tag for Lack of Notice: Natural Justice Prevails High Court quashes declaration of "willful defaulter" against Non-Executive Woman Director citing violation of natural justice.

1. Introduction (Paras 1-3) The Petitioner, a Non-Executive Woman Director of PSL Limited, challenged a letter dated 16 July 2018 that declared her a...

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Supreme Court Issues Guidelines on Arbitrary Demolitions. Protecting citizens’ right to shelter under the rule of law and due process.

The legality and process of demolishing structures, especially those connected to accused individuals. It establishes that such demolitions, often per...

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"Supreme Court Upholds LIC's Action on Employee Abandoning Service, Quashes High Court's Relief Order" "Clear cases of job abandonment cannot bypass procedural requirements when the facts substantiate abandonment."

Acts and Sections Discussed: LIC Staff Regulation, 1960: Regulation 39(4)(iii) and Explanations 1 and 2. Constitution of India: Article 226 (Equit...