In a landmark decision, the Allahabad High Court ruled that Section 107 of the GST Act prevails over Section 5 of the Limitation Act. Read the full analysis.
Kerala High Court dismisses a writ petition for failing to meet Section 245C(1) of the Income Tax Act, emphasizing full and true income disclosure.
Delhi High Court grants interim bail to Lava Mobile’s MD, Hari Om Rai, on medical grounds in a PMLA case, emphasizing the right to health and treatment.
Delhi ITAT rules in favor of Volvo Information Technology AB, declaring receipts from Indian entities not taxable as royalty, aligning with SC precedents.
Delhi High Court rejects Reebok India’s conversion to a Limited Liability Company, upholding the Companies (Incorporation) Third Amendment Rules, 2016.
Delhi High Court sets aside a CGST Act order over incorrect ITC details, remanding for a fresh review. A victory for accurate tax reporting practices.
Delhi High Court allows NRI businessman to travel, quashing the LOC opened for investigation under the Black Money Act, setting conditions for compliance.
Delhi High Court modifies GST cancellation to effective from 30.09.2020, emphasizing cancellation based on objective criteria and legal compliance.
Madras High Court rules: ITC claims valid if in GSTR-2A & GSTR-9, not solely on GSTR-3B reflection. Sri Shanmuga Hardwares case sets precedent
Court highlighted that the mere existence of an alternative statutory remedy does not ipso facto render a writ petition non-maintainable. It underscored exceptions where writ jurisdiction could be invoked despite the availability of alternative remedies, notably when there is a violation of fundamental rights, principles of natural justice, jurisdictional errors, or when challenging the vires of an Act.
