The Supreme Court upheld the High Court’s decision refusing specific performance after finding that the sale agreement appeared to be a sham document executed as security for a loan.
The Madras High Court held that reopening an assessment after four years is invalid where the assessee had already disclosed all material facts during the original scrutiny assessment.
The Tribunal declined to treat the retail outlet price as the assessable value under valuation rules, noting that the Department’s case relied on grounds not properly established in the notice.
The High Court held that cancellation of GST registration without granting a personal hearing violates Section 75(4) of the GST Act. The order was quashed and the authority was directed to reconsider the matter after hearing the taxpayer.
The Madras High Court set aside execution of a ₹34.5 lakh MSME award, holding that the creditor’s claim stood extinguished because it was not submitted during the CIRP and was absent from the approved resolution plan.
The Supreme Court ordered a pan-India examination of undertrial production before courts and sought responses from all High Courts, police chiefs, and prison authorities.
The Tribunal remanded disputes over denied CENVAT credit and export of services after noting that documentary verification and disclosure of the departmental report were necessary.
Overview of the 2020 Irish Supreme Court decision in Friends of the Irish Environment v Ireland, examining the National Mitigation Plan and climate policy review.
Authorities rejected several name reservation applications because they were phonetically or structurally similar to existing entities. The guidance emphasizes selecting unique names and complying with Companies Act naming rules.
Comparison of GST composite and mixed supply with IFRS 15 bundled performance obligations, focusing on tax rate determination and revenue recognition principles.
