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Supreme Court Hears Appeals Against High Court Quashing of Tax Assessment in Inter-State Gas Sale Dispute. State Imposed Tax on Sale of Natural Gas Extracted Under Production Sharing Contract, High Court Quashed Assessment and Directed Refund.

The Supreme Court of India heard a group of civil appeals filed by the State of Uttar Pradesh against the judgment of the Allahabad High Court, Luckno...

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Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

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Supreme Court Adjudicates Seniority Dispute Arising from Cadre Bifurcation and Re-amalgamation in Customs and Excise Department. Dispute Centers on Impact of Separate Data Processing Cadre on Ministerial Employee Seniority Under the 1979 Recruitment Rules.

The case involved a seniority dispute among employees of the Customs and Central Excise Department. The original ministerial cadre, governed by the Ce...

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Bombay High Court Allows Writ Petitions Challenging GST Detention Orders for Lack of Proper Adjudication. Principles of Natural Justice Violated as Show Cause Notices Were Issued Without Considering Petitioner's Reply.

The petitioner, M/s. Vinod Metal and M/s. Vinod Steel, proprietorship and HUF concerns of Vinodkumar Velraj Mehta, filed multiple writ petitions under...

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Bombay High Court Dismisses Petition Seeking Declaration of Settlement Discharge in Sales Tax Dues. Settlement Not Binding on Tax Authorities Without Formal Acceptance Under Bombay Sales Tax Act, 1959.

The petitioner, Pradip Nanjee Gala, as Karta of a Hindu Undivided Family, filed a writ petition seeking a declaration that a settlement arrived at wit...

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Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.

The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...

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Karnataka High Court Delivers Judgement in Criminal Petition No. 4606 of 2023 Under Section 482 Cr.P.C. The Court Reviews Whether Allegations of Breach of Contract and Misappropriation Constitute Criminal Offences Under IPC Sections 406, 420, and Others.

The criminal petition was filed under Section 482 of the Code of Criminal Procedure, 1973 seeking to quash the entire proceedings in C.C.No.10486/2023...