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Karnataka High Court Dharwad Bench Hears Revenue Appeal Against ITAT Order Deleting Penalty Under Section 271(1)(c) for Assessment Year 2006-07 Due to Defective Notice; Questions Validity of Penalty Initiation Despite Retrospective Amendment to Section 271(1B)

The appeal before the High Court of Karnataka, Dharwad Bench, arose from the order of the Income Tax Appellate Tribunal, Bengaluru, which had allowed ...

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High Court of Bombay at Goa Quashes Charges Under SC/ST Act for Lack of Public View Element in Caste-Based Insult Allegation. Offence under Section 3(1)(x) of SC & ST (Prevention of Atrocities) Act, 1989 requires insult to be in public view, which was absent as incident occurred inside a house.

This judgment arises from a criminal revision application filed by three applicants (original accused) challenging an order dated 07/09/2015 passed by...

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Bombay High Court Dismisses Appeals Challenging MPID Act Application in NSEL Scam Case — Held That MPID Act Applies to NSEL as a Financial Establishment and That Default in Repayment of Deposits Attracts Offences Under the Act.

The judgment arises from multiple criminal appeals and interim applications filed by various parties, including directors, brokers, and financial inst...

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Bombay High Court Quashes GST Summons Issued by DGGI Ahmedabad to Petitioners in Maharashtra for Lack of Territorial Jurisdiction. Summons under Section 70 of the Central Goods and Services Tax Act, 2017 must be issued by an officer having jurisdiction over the place of business of the person summoned.

The petitioners, Shantanu Sanjay Hundekari, Vikas Agarwal, Yogesh Agarwal, and Mamta Gupta, are residents of Maharashtra and their place of business i...

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Supreme Court Upholds Acquittal in Kidnapping Case Due to Absence of Formal Charge and Distinct Offence Nature. Conviction Under Section 364 IPC Without Framing Charge Violates Fair Trial Norms as It Is Not a Minor Offence Compared to Section 302 IPC Under Section 222 Cr.P.C.

The State of Uttar Pradesh appealed against the High Court's judgment acquitting Ram Swaroop, who had been convicted by the trial court under Section ...

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High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods

The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...