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Bombay High Court Dismisses Writ Petition Challenging Show Cause Notice in GST Discount Case — No Interference at Pre-Adjudication Stage. Limitation and Retrospective Effect of Circular Can Be Raised Before Adjudicating Authority Under Section 74 of CGST Act, 2017.

The petitioner, Apollo Tyres Limited, challenged a show cause notice dated 2 August 2024 issued by the Additional Director, Directorate General of GST...

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Supreme Court Allows Appeal in Motor Accident Claim Under Section 163A, Corrects Multiplier Error. No Fault Liability Provision Does Not Require Proof of Negligence; Multiplier Must Be Based on Victim's Age.

The case arises from a motor accident claim filed by the mother of a 28-year-old deceased who was a pillion rider. The Motor Accident Claims Tribunal ...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Supreme Court Upholds Conviction Under NDPS Act for Illegal Transport of Poppy Straw Despite Licence. Breach of Licence Conditions Attracts Section 15(c) for Commercial Quantity, Not Section 26.

The appellant, Gangaram, was the driver of a truck carrying 10 bags of poppy straw weighing 415 kg. He was intercepted by Head Constable Shivshankar o...