Punjab & Haryana High Court directs that temporary employees cannot be replaced by another set of temporary staff but can be replaced by regular employees.
NCLAT dismisses appeals in Saturn Ventures case, upholding RP’s findings on asset ownership and rejecting fraudulent transaction claims. Key legal insights inside.
Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again by invoking extended period on same issue for a subsequent period.
CESTAT Ahmedabad ruled that co-owners of rented property are not an AOP, and their individual rental income below ₹10 lakh is exempt from service tax.
Punjab & Haryana HC denies bail in a 2022 Karnal murder case, ruling PMLA’s arrest provisions apply prospectively, referencing the Pankaj Bansal verdict.
Calcutta High Court grants interim relief in a GST dispute, staying tax recovery for two weeks. The petitioner must deposit 10% for continued protection.
Orissa High Court modifies tax deposit requirement for GST appeals, allowing a 10% deposit for a stay on assessment orders. Read the full judgment summary.
Kerala HC rules that GST authorities cannot be directed to decide cases in stages. Full adjudication under Section 74 must be completed within statutory limits.
Karnataka HC rules that GST refund is valid for advance payments on cancelled contracts. Credit notes from the supplier are not mandatory for claiming a refund.
ITAT Ahmedabad restores Section 10AA deduction despite late Form 56F filing, citing procedural compliance. Read about the case and key judicial precedents.
