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Gujarat High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witnesses and Lack of Proof of Demand. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 13(1)(d) and 13(2) of Prevention of Corruption Act, 1988.

The appellant, Dansinh Rupsinh Parmar, was convicted by the Additional Sessions Judge, Second Fast Track Court, Amreli in Special Case (ACB) No. 47/19...

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High Court of Karnataka Directs Police to Conduct Fair Investigation in Crime No.193/2022 in Accordance with Payment and Settlement Systems Act, 2007 and RBI/NPCI Guidelines — Petitioner PhonePe Private Limited seeks mandamus for comprehensive probe.

The petitioner, PhonePe Private Limited, a company registered under the Companies Act, 2013 and a Third Party Application Provider (TPAP) in the UPI e...

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Bombay High Court Allows Refund of IGST Paid on Exported Goods Despite Claim of Higher Drawback Rate. Petitioner entitled to refund of IGST under Section 16(3)(b) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules, as selection of higher drawback column does not disentitle refund.

The petitioner, Kunal Housewares Private Limited, exported stainless steel household articles in July, August, and September 2017. The petitioner paid...

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Bombay High Court Allows Writ Petition Challenging SVLDRS-3 Demand for Interest Component Under Sabka Vishwas Scheme. Interest paid under protest prior to show cause notice is part of tax dues under Section 124(2) of Finance Act, 2019.

The Petitioner, National Centre for the Performing Arts, a public trust registered under the Societies Registration Act, 1860, and engaged in providin...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Change of Opinion on Already Disclosed Loan Transactions is Invalid.

The petitioner, Jainam Investments, a partnership firm engaged in trading of shares and securities, filed its income tax return for Assessment Year 20...

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Supreme Court Dismisses Appeal Against Refusal to Sanction Variation of Town Planning Scheme. State Government's Refusal to Delete Internal Road Upheld as Valid Exercise of Discretion Under Section 91 of the Maharashtra Regional and Town Planning Act, 1966.

The appeal arose from a judgment of the Bombay High Court dismissing a writ petition filed by the appellant trust. The trust challenged an order dated...

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Bombay High Court Allows SICOM's Petitions Under Section 31(1)(aa) of SFC Act for Recovery of Term Loan Defaults. Financial Corporation Entitled to Enforcement of Security Interest Without Prior Adjudication of Liability.

The petitioner, SICOM Limited, a deemed State Financial Corporation under Section 46 of the State Financial Corporation Act, 1951, filed a group of pe...