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National Company Law Appellate Tribunal Allows Appeals by Appellant Creditor in IBC Case -- Sets Aside Orders Directing Appellant to Approach GIDC Appellate Authority and Remitting Resolution Plan -- Termination of Lease During Moratorium Held Invalid Under Section 14 of IBC

The National Company Law Appellate Tribunal (NCLAT) allowed two appeals filed by the Resolution Professional (RP) and the largest financial creditor o...

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Gujarat High Court Dismisses Petition Seeking Regularization of Unauthorized Development in GIDC Area — GIDC Not Obligated to Adopt State Regularization Ordinance. Writ of Mandamus Denied as No Legal Duty Established Under Gujarat Regularization of Unauthorized Development Act, 2022.

The petitioner, Ramabhai Motibhai Bharwad, filed a Special Civil Application under Articles 14 and 226 of the Constitution of India read with the Guja...

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High Court Quashes Show Cause Notice in GST Case on Assignment of Leasehold Rights - Assignment of Long-Term Leasehold Rights Held as Transfer of Immovable Property, Not Supply of Service Under Section 7 of Central Goods and Services Tax Act, 2017, Rendering GST Liability Inapplicable.

The dispute arose from a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, to the petitioner, a company that ...

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Gujarat High Court Quashes GST Demand on Assignment of Leasehold Rights as Not a Supply of Service. Transfer of leasehold interest in industrial plot by way of assignment deed is a transfer of immovable property and not a supply of service under Section 7(1)(a) of State Goods and Service Tax Act, 2017.

The petitioner, Luna Chemical Industries Private Ltd., was allotted an industrial plot by the Gujarat Industrial Development Corporation (GIDC) under ...

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Gujarat High Court Quashes Show-Cause Notice in GST Input Tax Credit Dispute — Misinterpretation of Section 17(5)(d) of CGST Act, 2017. Transfer of Leasehold Rights of Industrial Plots Held Not to Be 'Construction of Immovable Property' for ITC Reversal.

The petitioner, Niket Bipinbhai Patel, through his power of attorney holder, filed a writ petition before the Gujarat High Court challenging a show-ca...

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Gujarat High Court Dismisses State Appeal Against Acquittal in NDPS Case Due to Non-Compliance with Mandatory Provisions. Failure to comply with Sections 42 and 50 of NDPS Act regarding search and seizure renders trial vitiated.

The State of Gujarat filed an appeal under Section 378 of the Code of Criminal Procedure, 1973, against the judgment and order of acquittal dated 21.0...